Tembo: 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.
Tembo
Largest movements
- Cash +€2,887
up €2,887 (+9007.6%), from €32 to €2,919
mainly Net result for the year (+€2,117) and Receivables within one year (+€1,941)
- Receivables within one year -€1,941
down €1,941 (-100.0%), from €1,941 to €0
- Stocks and contracts -€400
down €400 (-100.0%), from €400 to €0
- Formation expenses -€324
down €324 (-30.5%), from €1,065 to €740
- Deferred charges and accrued income +€247
up €247 (+342.3%), from €72 to €320
- Profit (loss) carried forward +€2,117
up €2,117 (+59.6%), from -€3,549 to -€1,432
- Trade debts -€1,359
down €1,359 (-66.6%), from €2,041 to €681
- Advances received -€859
down €859 (-100.0%), from €859 to €0
- Tax, wage and social debts +€297
up €297 (+186.6%), from €159 to €456
- Other debts +€274
new in 2025: €274
- Gross operating margin +€5,461
up €5,461, from -€2,604 to €2,857
- Depreciation -€233
down €233 (-41.8%), from €558 to €324
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 | €3,510 | €3,979 | +€469 | +13.4% |
| Formation expenses | 20 | €1,065 | €740 | -€324 | -30.5% |
| Current assets | 29/58 | €2,445 | €3,239 | +€793 | +32.5% |
| Stocks and contracts in progress | 3 | €400 | €0 | -€400 | -100.0% |
| Stocks | 30/36 | €400 | €0 | -€400 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,941 | €0 | -€1,941 | -100.0% |
| Trade receivables | 40 | €1,941 | €0 | -€1,941 | -100.0% |
| Cash at bank and in hand | 54/58 | €32 | €2,919 | +€2,887 | +9007.6% |
| Deferred charges and accrued income | 490/1 | €72 | €320 | +€247 | +342.3% |
| Total equity and liabilities | 10/49 | €3,510 | €3,979 | +€469 | +13.4% |
| Equity | 10/15 | €451 | €2,568 | +€2,117 | +469.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,549 | -€1,432 | +€2,117 | +59.6% |
| Amounts payable | 17/49 | €3,059 | €1,411 | -€1,648 | -53.9% |
| Amounts payable within one year | 42/48 | €3,059 | €1,411 | -€1,648 | -53.9% |
| Trade debts | 44 | €2,041 | €681 | -€1,359 | -66.6% |
| Suppliers | 440/4 | €2,041 | €681 | -€1,359 | -66.6% |
| Advances received on contracts in progress | 46 | €859 | €0 | -€859 | -100.0% |
| Taxes, remuneration and social security | 45 | €159 | €456 | +€297 | +186.6% |
| Taxes | 450/3 | €159 | €456 | +€297 | +186.6% |
| Other amounts payable | 47/48 | - | €274 | +€274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €324 | -€233 | -41.8% |
| Other operating charges | 640/8 | €255 | €267 | +€12 | +4.7% |
| Gross operating margin | 9900 | -€2,604 | €2,857 | +€5,461 | |
| Operating profit (loss) | 9901 | -€3,417 | €2,265 | +€5,682 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €139 | €148 | +€10 | +7.2% |
| Recurring financial charges | 65 | €139 | €148 | +€10 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,549 | €2,117 | +€5,666 | |
| Profit (loss) for the period | 9904 | -€3,549 | €2,117 | +€5,666 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,549 | €2,117 | +€5,666 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.