TEMA INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Tangible fixed assets -€1,796
down €1,796 (-19.8%), from €9,055 to €7,259
of which Plant, machinery and equipment: -€1,124
- Receivables within one year +€479
up €479 (+24.2%), from €1,980 to €2,459
- Profit (loss) carried forward -€5,117
down €5,117 (-9.2%), from -€55,877 to -€60,994
- Other debts +€1,976
up €1,976 (+4.4%), from €45,260 to €47,236
- Trade debts +€1,506
up €1,506 (+36.0%), from €4,186 to €5,692
- Short-term financial debts +€177
up €177 (+295%), from €60 to €237
- Accrued charges and deferred income +€141
new in 2024: €141
- Staff costs +€385
new in 2024: €385
- Gross operating margin -€348
down €348 (-14.8%), from -€2,351 to -€2,699
- Other operating charges -€108
down €108 (-64.3%), from €168 to €60
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.
Derived cash bridge
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 | €11,345 | €10,028 | -€1,317 | -11.6% |
| Fixed assets | 21/28 | €9,055 | €7,259 | -€1,796 | -19.8% |
| Tangible fixed assets | 22/27 | €9,055 | €7,259 | -€1,796 | -19.8% |
| Plant, machinery and equipment | 23 | €7,039 | €5,915 | -€1,124 | -16.0% |
| Furniture and vehicles | 24 | €2,016 | €1,344 | -€672 | -33.3% |
| Current assets | 29/58 | €2,290 | €2,769 | +€479 | +20.9% |
| Amounts receivable within one year | 40/41 | €1,980 | €2,459 | +€479 | +24.2% |
| Other amounts receivable | 41 | €1,980 | €2,459 | +€479 | +24.2% |
| Cash at bank and in hand | 54/58 | €310 | €310 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,345 | €10,028 | -€1,317 | -11.6% |
| Equity | 10/15 | -€40,877 | -€45,994 | -€5,117 | -12.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,877 | -€60,994 | -€5,117 | -9.2% |
| Amounts payable | 17/49 | €52,222 | €56,022 | +€3,800 | +7.3% |
| Amounts payable within one year | 42/48 | €52,222 | €55,881 | +€3,659 | +7.0% |
| Financial debts | 43 | €60 | €237 | +€177 | +295% |
| Credit institutions | 430/8 | €60 | €237 | +€177 | +295% |
| Trade debts | 44 | €4,186 | €5,692 | +€1,506 | +36.0% |
| Suppliers | 440/4 | €4,186 | €5,692 | +€1,506 | +36.0% |
| Taxes, remuneration and social security | 45 | €2,716 | €2,716 | = | 0.0% |
| Taxes | 450/3 | €2,716 | €2,716 | = | 0.0% |
| Other amounts payable | 47/48 | €45,260 | €47,236 | +€1,976 | +4.4% |
| Accrued charges and deferred income | 492/3 | - | €141 | +€141 | |
| Remuneration, social security and pensions | 62 | - | €385 | +€385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,797 | €1,796 | -€1 | -0.1% |
| Other operating charges | 640/8 | €168 | €60 | -€108 | -64.3% |
| Gross operating margin | 9900 | -€2,351 | -€2,699 | -€348 | -14.8% |
| Operating profit (loss) | 9901 | -€4,316 | -€4,940 | -€624 | -14.5% |
| Financial charges | 65/66B | €194 | €177 | -€17 | -8.8% |
| Recurring financial charges | 65 | €194 | €177 | -€17 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,510 | -€5,117 | -€607 | -13.5% |
| Profit (loss) for the period | 9904 | -€4,510 | -€5,117 | -€607 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,510 | -€5,117 | -€607 | -13.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.