TEMAFIELD: what changed
Two fiscal 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.
TEMAFIELD
Largest movements
- Receivables within one year -€17,367
down €17,367 (-32.6%), from €53,277 to €35,910
of which Trade receivables: -€17,367
- Cash -€13,446
down €13,446 (-60.2%), from €22,339 to €8,893
mainly Net result for the year (-€14,871) and Trade debts (-€14,463)
- Tangible fixed assets -€1,035
down €1,035 (-86.4%), from €1,198 to €163
- Deferred charges and accrued income -€973
no longer reported in 2025 (was €973)
- Profit (loss) carried forward -€14,871
down €14,871 (-92.9%), from €16,002 to €1,131
- Trade debts -€14,463
down €14,463 (-41.5%), from €34,873 to €20,409
- Tax, wage and social debts -€3,381
down €3,381 (-58.2%), from €5,807 to €2,426
- Gross operating margin -€59,011
down €59,011, from €45,270 to -€13,741
- Staff costs -€31,137
down €31,137, from €30,980 to -€157
- Financial charges -€1,051
down €1,051 (-72.8%), from €1,444 to €393
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.
Cash bridge derived
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 | €77,786 | €44,965 | -€32,820 | -42.2% |
| Fixed assets | 21/28 | €1,198 | €163 | -€1,035 | -86.4% |
| Tangible fixed assets | 22/27 | €1,198 | €163 | -€1,035 | -86.4% |
| Furniture and vehicles | 24 | €1,198 | €163 | -€1,035 | -86.4% |
| Current assets | 29/58 | €76,588 | €44,803 | -€31,786 | -41.5% |
| Amounts receivable within one year | 40/41 | €53,277 | €35,910 | -€17,367 | -32.6% |
| Trade receivables | 40 | €53,141 | €35,774 | -€17,367 | -32.7% |
| Other amounts receivable | 41 | €136 | €136 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,339 | €8,893 | -€13,446 | -60.2% |
| Deferred charges and accrued income | 490/1 | €973 | - | -€973 | |
| Total equity and liabilities | 10/49 | €77,786 | €44,965 | -€32,820 | -42.2% |
| Equity | 10/15 | €36,453 | €21,582 | -€14,871 | -40.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,002 | €1,131 | -€14,871 | -92.9% |
| Amounts payable | 17/49 | €41,333 | €23,383 | -€17,950 | -43.4% |
| Amounts payable within one year | 42/48 | €41,333 | €23,383 | -€17,950 | -43.4% |
| Trade debts | 44 | €34,873 | €20,409 | -€14,463 | -41.5% |
| Suppliers | 440/4 | €34,873 | €20,409 | -€14,463 | -41.5% |
| Taxes, remuneration and social security | 45 | €5,807 | €2,426 | -€3,381 | -58.2% |
| Taxes | 450/3 | €5,807 | €2,426 | -€3,381 | -58.2% |
| Other amounts payable | 47/48 | €653 | €547 | -€105 | -16.1% |
| Remuneration, social security and pensions | 62 | €30,980 | -€157 | -€31,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €526 | -€280 | -34.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €45,270 | -€13,741 | -€59,011 | |
| Operating profit (loss) | 9901 | €13,100 | -€14,497 | -€27,597 | |
| Financial income | 75/76B | €21 | €19 | -€1 | -6.4% |
| Recurring financial income | 75 | €21 | €19 | -€1 | -6.4% |
| Financial charges | 65/66B | €1,444 | €393 | -€1,051 | -72.8% |
| Recurring financial charges | 65 | €1,444 | €393 | -€1,051 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €11,676 | -€14,871 | -€26,547 | |
| Income taxes | 67/77 | €6 | -€0 | -€7 | |
| Profit (loss) for the period | 9904 | €11,670 | -€14,871 | -€26,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,670 | -€14,871 | -€26,541 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.