TEMCON: 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.
TEMCON
Largest movements
- Cash +€134,448
up €134,448 (+1140.9%), from €11,784 to €146,233
mainly Net result for the year (+€68,754) and Receivables within one year (+€51,777)
- Receivables within one year -€51,777
down €51,777 (-44.6%), from €116,176 to €64,399
of which Other amounts receivable: -€51,777
- Tangible fixed assets -€6,954
down €6,954 (-2.9%), from €239,433 to €232,479
of which Land and buildings: -€6,149
- Reserves +€68,750
up €68,750 (+25.7%), from €267,847 to €336,597
- Trade debts +€6,096
new in 2025: €6,096
- Tax, wage and social debts +€4,504
up €4,504 (+5.5%), from €81,552 to €86,056
- Gross operating margin -€48,580
down €48,580 (-30.9%), from €157,168 to €108,588
- Taxes -€25,042
down €25,042 (-41.5%), from €60,273 to €35,231
- Financial income +€3,748
up €3,748 (+247.0%), from €1,518 to €5,266
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 | €370,005 | €449,358 | +€79,354 | +21.4% |
| Fixed assets | 21/28 | €239,433 | €235,344 | -€4,089 | -1.7% |
| Tangible fixed assets | 22/27 | €239,433 | €232,479 | -€6,954 | -2.9% |
| Land and buildings | 22 | €238,303 | €232,154 | -€6,149 | -2.6% |
| Furniture and vehicles | 24 | €1,130 | €325 | -€806 | -71.3% |
| Financial fixed assets | 28 | - | €2,865 | +€2,865 | |
| Current assets | 29/58 | €130,572 | €214,015 | +€83,443 | +63.9% |
| Amounts receivable within one year | 40/41 | €116,176 | €64,399 | -€51,777 | -44.6% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €104,076 | €52,299 | -€51,777 | -49.7% |
| Cash at bank and in hand | 54/58 | €11,784 | €146,233 | +€134,448 | +1140.9% |
| Deferred charges and accrued income | 490/1 | €2,612 | €3,383 | +€772 | +29.6% |
| Total equity and liabilities | 10/49 | €370,005 | €449,358 | +€79,354 | +21.4% |
| Equity | 10/15 | €286,502 | €355,256 | +€68,754 | +24.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €267,847 | €336,597 | +€68,750 | +25.7% |
| Distributable reserves | 133 | €267,847 | €336,597 | +€68,750 | +25.7% |
| Profit (loss) carried forward | 14 | €63 | €67 | +€4 | +6.3% |
| Amounts payable | 17/49 | €83,503 | €94,102 | +€10,600 | +12.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €81,552 | €92,151 | +€10,600 | +13.0% |
| Trade debts | 44 | - | €6,096 | +€6,096 | |
| Suppliers | 440/4 | - | €6,096 | +€6,096 | |
| Taxes, remuneration and social security | 45 | €81,552 | €86,056 | +€4,504 | +5.5% |
| Taxes | 450/3 | €81,552 | €86,056 | +€4,504 | +5.5% |
| Accrued charges and deferred income | 492/3 | €1,951 | €1,951 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,978 | €6,954 | -€23 | -0.3% |
| Other operating charges | 640/8 | €2,472 | €2,679 | +€208 | +8.4% |
| Gross operating margin | 9900 | €157,168 | €108,588 | -€48,580 | -30.9% |
| Operating profit (loss) | 9901 | €147,719 | €98,955 | -€48,764 | -33.0% |
| Financial income | 75/76B | €1,518 | €5,266 | +€3,748 | +247.0% |
| Recurring financial income | 75 | €1,518 | €5,266 | +€3,748 | +247.0% |
| Financial charges | 65/66B | €59 | €236 | +€177 | +298.6% |
| Recurring financial charges | 65 | €59 | €236 | +€177 | +298.6% |
| Profit (loss) for the period before taxes | 9903 | €149,177 | €103,985 | -€45,193 | -30.3% |
| Income taxes | 67/77 | €60,273 | €35,231 | -€25,042 | -41.5% |
| Profit (loss) for the period | 9904 | €88,905 | €68,754 | -€20,151 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,905 | €68,754 | -€20,151 | -22.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.