TEMACON: 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.
TEMACON
Largest movements
- Cash -€53,130
down €53,130 (-19.4%), from €273,964 to €220,834
mainly Investment in fixed assets (net) (-€67,798) and Trade debts (-€12,860)
- Tangible fixed assets +€50,941
up €50,941 (+108%), from €47,199 to €98,140
of which Land and buildings: +€27,946
- Trade debts -€12,860
down €12,860 (-83.2%), from €15,462 to €2,602
- Debts after one year +€11,304
up €11,304 (+18.1%), from €62,429 to €73,733
of which Financial debts: +€11,304
- Profit (loss) carried forward -€7,035
down €7,035, from €0 to -€7,035
- Current portion of long-term debt +€4,953
up €4,953 (+52.3%), from €9,479 to €14,432
- Financial income -€184,054
down €184,054 (-99.0%), from €185,834 to €1,780
of which Non-recurring financial income: -€185,834
- Gross operating margin +€29,250
up €29,250 (+985%), from €2,969 to €32,219
- Taxes -€7,483
down €7,483 (-97.4%), from €7,682 to €199
- Depreciation +€6,416
up €6,416 (+61.5%), from €10,441 to €16,857
- Other operating charges +€5,596
up €5,596 (+1,090%), from €513 to €6,110
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,071 | €322,102 | +€31 | 0.0% |
| Fixed assets | 21/28 | €47,199 | €98,140 | +€50,941 | +108% |
| Tangible fixed assets | 22/27 | €47,199 | €98,140 | +€50,941 | +108% |
| Land and buildings | 22 | - | €27,946 | +€27,946 | |
| Plant, machinery and equipment | 23 | €1,014 | €1,139 | +€125 | +12.3% |
| Furniture and vehicles | 24 | €46,185 | €69,055 | +€22,870 | +49.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €274,872 | €223,962 | -€50,910 | -18.5% |
| Stocks and contracts in progress | 3 | - | €1,165 | +€1,165 | |
| Stocks | 30/36 | - | €1,165 | +€1,165 | |
| Amounts receivable within one year | 40/41 | €0 | €925 | +€925 | |
| Trade receivables | 40 | €0 | €620 | +€620 | |
| Other amounts receivable | 41 | - | €305 | +€305 | |
| Cash at bank and in hand | 54/58 | €273,964 | €220,834 | -€53,130 | -19.4% |
| Deferred charges and accrued income | 490/1 | €908 | €1,037 | +€129 | +14.2% |
| Total equity and liabilities | 10/49 | €322,071 | €322,102 | +€31 | 0.0% |
| Equity | 10/15 | €203,476 | €196,441 | -€7,035 | -3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €184,884 | €184,884 | = | 0.0% |
| Distributable reserves | 133 | €184,884 | €184,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€7,035 | -€7,035 | |
| Amounts payable | 17/49 | €118,595 | €125,661 | +€7,066 | +6.0% |
| Amounts payable after more than one year | 17 | €62,429 | €73,733 | +€11,304 | +18.1% |
| Financial debts | 170/4 | €32,429 | €43,733 | +€11,304 | +34.9% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,482 | €49,147 | -€5,335 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €9,479 | €14,432 | +€4,953 | +52.3% |
| Trade debts | 44 | €15,462 | €2,602 | -€12,860 | -83.2% |
| Suppliers | 440/4 | €15,462 | €2,602 | -€12,860 | -83.2% |
| Taxes, remuneration and social security | 45 | €9,084 | €10,676 | +€1,592 | +17.5% |
| Taxes | 450/3 | €9,084 | €10,676 | +€1,592 | +17.5% |
| Other amounts payable | 47/48 | €20,456 | €21,436 | +€980 | +4.8% |
| Accrued charges and deferred income | 492/3 | €1,684 | €2,781 | +€1,097 | +65.1% |
| Non-recurring operating income | 76A | €195 | €2,670 | +€2,475 | +1,272% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,441 | €16,857 | +€6,416 | +61.5% |
| Other operating charges | 640/8 | €513 | €6,110 | +€5,596 | +1,090% |
| Non-recurring operating charges | 66A | €8,567 | €10,685 | +€2,118 | +24.7% |
| Gross operating margin | 9900 | €2,969 | €32,219 | +€29,250 | +985% |
| Operating profit (loss) | 9901 | -€16,552 | -€1,432 | +€15,120 | +91.3% |
| Financial income | 75/76B | €185,834 | €1,780 | -€184,054 | -99.0% |
| Recurring financial income | 75 | €0 | €1,780 | +€1,780 | +395,453% |
| Non-recurring financial income | 76B | €185,834 | €0 | -€185,834 | -100% |
| Financial charges | 65/66B | €4,647 | €7,184 | +€2,537 | +54.6% |
| Recurring financial charges | 65 | €4,647 | €7,184 | +€2,537 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €164,635 | -€6,836 | -€171,471 | |
| Income taxes | 67/77 | €7,682 | €199 | -€7,483 | -97.4% |
| Profit (loss) for the period | 9904 | €156,953 | -€7,035 | -€163,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €156,953 | -€7,035 | -€163,988 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.