TEMDIS: 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.
TEMDIS
Largest movements
- Receivables within one year -€182,315
down €182,315 (-88.0%), from €207,136 to €24,821
of which Other amounts receivable: -€176,974
- Tangible fixed assets -€105,607
down €105,607 (-7.6%), from €1.4m to €1.3m
of which Plant, machinery and equipment: -€101,203
- Cash -€38,406
down €38,406 (-8.5%), from €453,156 to €414,750
mainly Other debts (-€249,419) and Trade debts (-€227,797)
- Other debts -€249,419
down €249,419 (-71.4%), from €349,438 to €100,019
- Trade debts -€227,797
down €227,797 (-20.2%), from €1.1m to €897,785
- Reserves +€185,000
up €185,000 (+53.2%), from €348,000 to €533,000
- Debts after one year -€60,000
down €60,000 (-11.5%), from €520,000 to €460,000
- Tax, wage and social debts +€28,946
up €28,946 (+33.3%), from €86,846 to €115,792
of which Taxes: +€26,320
- Turnover -€12.4m
no longer reported in 2025 (was €12.4m)
- Goods and materials -€10.1m
no longer reported in 2025 (was €10.1m)
of which Purchases: -€10.0m
- Services and other goods -€1.6m
no longer reported in 2025 (was €1.6m)
- Gross operating margin +€1.4m
new in 2025: €1.4m
- Other operating income -€327,159
no longer reported in 2025 (was €327,159)
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 | €2,690,439 | €2,367,532 | -€322,907 | -12.0% |
| Fixed assets | 21/28 | €1,390,156 | €1,284,879 | -€105,277 | -7.6% |
| Tangible fixed assets | 22/27 | €1,384,204 | €1,278,597 | -€105,607 | -7.6% |
| Plant, machinery and equipment | 23 | €1,336,903 | €1,235,700 | -€101,203 | -7.6% |
| Furniture and vehicles | 24 | €46,115 | €42,379 | -€3,736 | -8.1% |
| Other tangible fixed assets | 26 | €1,187 | €518 | -€668 | -56.3% |
| Financial fixed assets | 28 | €5,952 | €6,282 | +€330 | +5.5% |
| Other financial fixed assets | 284/8 | €5,952 | - | -€5,952 | |
| Amounts receivable and cash guarantees | 285/8 | €5,952 | - | -€5,952 | |
| Current assets | 29/58 | €1,300,282 | €1,082,653 | -€217,630 | -16.7% |
| Stocks and contracts in progress | 3 | €627,979 | €628,814 | +€835 | +0.1% |
| Stocks | 30/36 | €627,979 | €628,814 | +€835 | +0.1% |
| Raw materials and consumables | 30/31 | €4,977 | - | -€4,977 | |
| Goods purchased for resale | 34 | €623,002 | - | -€623,002 | |
| Amounts receivable within one year | 40/41 | €207,136 | €24,821 | -€182,315 | -88.0% |
| Trade receivables | 40 | €8,790 | €3,448 | -€5,341 | -60.8% |
| Other amounts receivable | 41 | €198,346 | €21,373 | -€176,974 | -89.2% |
| Cash at bank and in hand | 54/58 | €453,156 | €414,750 | -€38,406 | -8.5% |
| Deferred charges and accrued income | 490/1 | €12,011 | €14,267 | +€2,257 | +18.8% |
| Total equity and liabilities | 10/49 | €2,690,439 | €2,367,532 | -€322,907 | -12.0% |
| Equity | 10/15 | €548,572 | €733,935 | +€185,363 | +33.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €348,000 | €533,000 | +€185,000 | +53.2% |
| Distributable reserves | 133 | €348,000 | €533,000 | +€185,000 | +53.2% |
| Profit (loss) carried forward | 14 | €572 | €935 | +€363 | +63.5% |
| Amounts payable | 17/49 | €2,141,867 | €1,633,596 | -€508,270 | -23.7% |
| Amounts payable after more than one year | 17 | €520,000 | €460,000 | -€60,000 | -11.5% |
| Financial debts | 170/4 | €520,000 | €460,000 | -€60,000 | -11.5% |
| Credit institutions | 173 | €520,000 | - | -€520,000 | |
| Amounts payable within one year | 42/48 | €1,621,867 | €1,173,596 | -€448,270 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €1,125,583 | €897,785 | -€227,797 | -20.2% |
| Suppliers | 440/4 | €1,125,583 | €897,785 | -€227,797 | -20.2% |
| Taxes, remuneration and social security | 45 | €86,846 | €115,792 | +€28,946 | +33.3% |
| Taxes | 450/3 | €6,316 | €32,635 | +€26,320 | +416.7% |
| Remuneration and social security | 454/9 | €80,531 | €83,157 | +€2,627 | +3.3% |
| Other amounts payable | 47/48 | €349,438 | €100,019 | -€249,419 | -71.4% |
| Operating income | 70/76A | €12,737,696 | - | -€12.7m | |
| Turnover | 70 | €12,410,537 | - | -€12.4m | |
| Other operating income | 74 | €327,159 | - | -€327,159 | |
| Operating charges | 60/66A | €12,483,723 | - | -€12.5m | |
| Goods for resale, raw materials and consumables | 60 | €10,089,139 | - | -€10.1m | |
| Purchases | 600/8 | €10,040,102 | - | -€10.0m | |
| Change in stocks: decrease (increase) | 609 | €49,037 | - | -€49,037 | |
| Services and other goods | 61 | €1,550,222 | - | -€1.6m | |
| Remuneration, social security and pensions | 62 | €647,756 | €769,457 | +€121,702 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,749 | €241,172 | +€63,423 | +35.7% |
| Other operating charges | 640/8 | €18,858 | €20,116 | +€1,258 | +6.7% |
| Gross operating margin | 9900 | - | €1,448,803 | +€1.4m | |
| Operating profit (loss) | 9901 | €253,973 | €418,057 | +€164,084 | +64.6% |
| Financial income | 75/76B | - | €739 | +€739 | |
| Recurring financial income | 75 | - | €739 | +€739 | |
| Financial charges | 65/66B | €20,798 | €34,500 | +€13,701 | +65.9% |
| Recurring financial charges | 65 | €20,798 | €34,500 | +€13,701 | +65.9% |
| Debt charges | 650 | €6,147 | - | -€6,147 | |
| Other financial charges | 652/9 | €14,651 | - | -€14,651 | |
| Profit (loss) for the period before taxes | 9903 | €233,175 | €384,296 | +€151,122 | +64.8% |
| Income taxes | 67/77 | €62,679 | €98,933 | +€36,254 | +57.8% |
| Taxes | 670/3 | €62,700 | - | -€62,700 | |
| Tax adjustments and reversals of tax provisions | 77 | €21 | - | -€21 | |
| Profit (loss) for the period | 9904 | €170,496 | €285,363 | +€114,868 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €170,496 | €285,363 | +€114,868 | +67.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.