TEMA CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TEMA CONSULTING
Largest movements
- Cash +€35,959
up €35,959 (+87.8%), from €40,947 to €76,905
mainly Net result for the year (+€40,509) and Other debts (+€28,000)
- Receivables within one year +€7,422
up €7,422 (+14.8%), from €50,275 to €57,697
of which Other amounts receivable: +€5,931
- Tangible fixed assets -€5,143
down €5,143 (-17.6%), from €29,167 to €24,025
of which Other tangible fixed assets: -€5,651
- Other debts +€28,000
up €28,000, from €0 to €28,000
- Profit (loss) carried forward +€12,509
up €12,509 (+16.8%), from €74,424 to €86,934
- Debts after one year -€6,810
down €6,810 (-87.0%), from €7,827 to €1,017
- Trade debts +€3,209
up €3,209 (+50.8%), from €6,319 to €9,528
- Tax, wage and social debts +€1,705
up €1,705 (+15.9%), from €10,722 to €12,427
- Gross operating margin -€13,885
down €13,885 (-19.2%), from €72,497 to €58,612
- Depreciation -€9,355
down €9,355 (-59.8%), from €15,642 to €6,286
- Taxes +€2,053
up €2,053 (+23.3%), from €8,800 to €10,853
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,017 | €161,584 | +€38,568 | +31.4% |
| Fixed assets | 21/28 | €30,390 | €25,247 | -€5,143 | -16.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,167 | €24,025 | -€5,143 | -17.6% |
| Furniture and vehicles | 24 | €1,002 | €1,510 | +€509 | +50.8% |
| Other tangible fixed assets | 26 | €28,166 | €22,514 | -€5,651 | -20.1% |
| Financial fixed assets | 28 | €1,223 | €1,223 | = | 0.0% |
| Current assets | 29/58 | €92,627 | €136,337 | +€43,711 | +47.2% |
| Amounts receivable within one year | 40/41 | €50,275 | €57,697 | +€7,422 | +14.8% |
| Trade receivables | 40 | €47,652 | €49,144 | +€1,492 | +3.1% |
| Other amounts receivable | 41 | €2,623 | €8,554 | +€5,931 | +226.1% |
| Cash at bank and in hand | 54/58 | €40,947 | €76,905 | +€35,959 | +87.8% |
| Deferred charges and accrued income | 490/1 | €1,405 | €1,734 | +€330 | +23.5% |
| Total equity and liabilities | 10/49 | €123,017 | €161,584 | +€38,568 | +31.4% |
| Equity | 10/15 | €88,684 | €101,194 | +€12,509 | +14.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,424 | €86,934 | +€12,509 | +16.8% |
| Amounts payable | 17/49 | €34,332 | €60,391 | +€26,059 | +75.9% |
| Amounts payable after more than one year | 17 | €7,827 | €1,017 | -€6,810 | -87.0% |
| Financial debts | 170/4 | €7,827 | €1,017 | -€6,810 | -87.0% |
| Amounts payable within one year | 42/48 | €26,505 | €59,374 | +€32,868 | +124.0% |
| Current portion of amounts payable after more than one year | 42 | €9,465 | €9,419 | -€45 | -0.5% |
| Trade debts | 44 | €6,319 | €9,528 | +€3,209 | +50.8% |
| Suppliers | 440/4 | €6,319 | €9,528 | +€3,209 | +50.8% |
| Taxes, remuneration and social security | 45 | €10,722 | €12,427 | +€1,705 | +15.9% |
| Taxes | 450/3 | €10,722 | €12,427 | +€1,705 | +15.9% |
| Other amounts payable | 47/48 | €0 | €28,000 | +€28,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,642 | €6,286 | -€9,355 | -59.8% |
| Other operating charges | 640/8 | €212 | €149 | -€63 | -29.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €72,497 | €58,612 | -€13,885 | -19.2% |
| Operating profit (loss) | 9901 | €56,643 | €52,176 | -€4,467 | -7.9% |
| Financial income | 75/76B | €451 | €456 | +€5 | +1.1% |
| Recurring financial income | 75 | €451 | €456 | +€5 | +1.1% |
| Financial charges | 65/66B | €1,993 | €1,270 | -€723 | -36.3% |
| Recurring financial charges | 65 | €1,993 | €1,270 | -€723 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €55,101 | €51,362 | -€3,739 | -6.8% |
| Income taxes | 67/77 | €8,800 | €10,853 | +€2,053 | +23.3% |
| Profit (loss) for the period | 9904 | €46,301 | €40,509 | -€5,792 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,301 | €40,509 | -€5,792 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.