Teman Services: 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.
Teman Services
Largest movements
- Cash -€11,701
down €11,701 (-65.9%), from €17,756 to €6,056
mainly Net result for the year (-€8,595) and Tax, wage and social debts (-€4,675)
- Receivables within one year +€3,540
up €3,540 (+33.9%), from €10,448 to €13,988
of which Other amounts receivable: +€4,234
- Tangible fixed assets -€700
down €700 (-20.7%), from €3,380 to €2,680
- Deferred charges and accrued income -€378
down €378 (-51.2%), from €738 to €360
- Reserves -€8,595
down €8,595 (-36.6%), from €23,453 to €14,858
- Tax, wage and social debts -€4,675
down €4,675 (-96.5%), from €4,845 to €171
of which Remuneration and social security: -€2,735
- Trade debts +€4,271
up €4,271 (+321.6%), from €1,328 to €5,599
- Other operating charges +€4,259
new in 2025: €4,259
- Financial income +€636
up €636 (+566.6%), from €112 to €748
- Depreciation +€580
up €580 (+481.0%), from €120 to €700
- Gross operating margin +€290
up €290 (+7.4%), from -€3,904 to -€3,613
- Financial charges -€94
down €94 (-13.6%), from €694 to €600
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 | €32,627 | €23,628 | -€8,999 | -27.6% |
| Fixed assets | 21/28 | €3,685 | €3,225 | -€460 | -12.5% |
| Tangible fixed assets | 22/27 | €3,380 | €2,680 | -€700 | -20.7% |
| Furniture and vehicles | 24 | €3,380 | €2,680 | -€700 | -20.7% |
| Financial fixed assets | 28 | €305 | €545 | +€240 | +78.7% |
| Current assets | 29/58 | €28,942 | €20,403 | -€8,539 | -29.5% |
| Amounts receivable within one year | 40/41 | €10,448 | €13,988 | +€3,540 | +33.9% |
| Trade receivables | 40 | €9,705 | €9,011 | -€695 | -7.2% |
| Other amounts receivable | 41 | €743 | €4,977 | +€4,234 | +569.9% |
| Cash at bank and in hand | 54/58 | €17,756 | €6,056 | -€11,701 | -65.9% |
| Deferred charges and accrued income | 490/1 | €738 | €360 | -€378 | -51.2% |
| Total equity and liabilities | 10/49 | €32,627 | €23,628 | -€8,999 | -27.6% |
| Equity | 10/15 | €26,453 | €17,858 | -€8,595 | -32.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,453 | €14,858 | -€8,595 | -36.6% |
| Distributable reserves | 133 | €23,453 | €14,858 | -€8,595 | -36.6% |
| Amounts payable | 17/49 | €6,173 | €5,769 | -€404 | -6.5% |
| Amounts payable within one year | 42/48 | €6,173 | €5,769 | -€404 | -6.5% |
| Trade debts | 44 | €1,328 | €5,599 | +€4,271 | +321.6% |
| Suppliers | 440/4 | €1,328 | €5,599 | +€4,271 | +321.6% |
| Taxes, remuneration and social security | 45 | €4,845 | €171 | -€4,675 | -96.5% |
| Taxes | 450/3 | €2,110 | €171 | -€1,940 | -91.9% |
| Remuneration and social security | 454/9 | €2,735 | - | -€2,735 | |
| Non-recurring operating income | 76A | €349 | - | -€349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €700 | +€580 | +481.0% |
| Other operating charges | 640/8 | - | €4,259 | +€4,259 | |
| Gross operating margin | 9900 | -€3,904 | -€3,613 | +€290 | +7.4% |
| Operating profit (loss) | 9901 | -€4,024 | -€8,572 | -€4,548 | -113.0% |
| Financial income | 75/76B | €112 | €748 | +€636 | +566.6% |
| Recurring financial income | 75 | €112 | €748 | +€636 | +566.6% |
| Financial charges | 65/66B | €694 | €600 | -€94 | -13.6% |
| Recurring financial charges | 65 | €694 | €600 | -€94 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,606 | -€8,424 | -€3,818 | -82.9% |
| Income taxes | 67/77 | €160 | €171 | +€11 | +7.1% |
| Profit (loss) for the period | 9904 | -€4,765 | -€8,595 | -€3,830 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,765 | -€8,595 | -€3,830 | -80.4% |
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 4 October 2026 via checked.be.