Temec: what changed
Temec
Largest movements
- Cash +€36,986
up €36,986 (+7,238%), from €511 to €37,497
mainly Net result for the year (+€50,836) and Depreciation (+€33,459)
- Tangible fixed assets -€30,733
down €30,733 (-11.8%), from €261,467 to €230,734
of which Other tangible fixed assets: -€17,457
- Other debts -€55,508
down €55,508 (-32.0%), from €173,393 to €117,885
- Reserves +€50,836
up €50,836 (+47.5%), from €106,953 to €157,789
of which Distributable reserves: +€50,836
- Tax, wage and social debts +€9,922
up €9,922 (+126%), from €7,890 to €17,812
of which Taxes: +€6,705
- Gross operating margin +€33,186
up €33,186 (+44.6%), from €74,473 to €107,659
- Taxes +€8,305
up €8,305 (+89.3%), from €9,297 to €17,602
- Depreciation -€1,696
down €1,696 (-4.8%), from €35,155 to €33,459
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,878 | €316,216 | +€5,339 | +1.7% |
| Fixed assets | 21/28 | €261,467 | €230,734 | -€30,733 | -11.8% |
| Tangible fixed assets | 22/27 | €261,467 | €230,734 | -€30,733 | -11.8% |
| Land and buildings | 22 | €120,335 | €105,422 | -€14,914 | -12.4% |
| Plant, machinery and equipment | 23 | - | €2,489 | +€2,489 | |
| Furniture and vehicles | 24 | €1,095 | €243 | -€852 | -77.8% |
| Other tangible fixed assets | 26 | €140,036 | €122,579 | -€17,457 | -12.5% |
| Current assets | 29/58 | €49,411 | €85,483 | +€36,072 | +73.0% |
| Amounts receivable within one year | 40/41 | €48,900 | €47,986 | -€914 | -1.9% |
| Trade receivables | 40 | €38,200 | €45,621 | +€7,421 | +19.4% |
| Other amounts receivable | 41 | €10,700 | €2,365 | -€8,335 | -77.9% |
| Cash at bank and in hand | 54/58 | €511 | €37,497 | +€36,986 | +7,238% |
| Total equity and liabilities | 10/49 | €310,878 | €316,216 | +€5,339 | +1.7% |
| Equity | 10/15 | €125,553 | €176,389 | +€50,836 | +40.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,953 | €157,789 | +€50,836 | +47.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €86,343 | €137,179 | +€50,836 | +58.9% |
| Amounts payable | 17/49 | €185,324 | €139,827 | -€45,497 | -24.6% |
| Amounts payable within one year | 42/48 | €183,008 | €137,326 | -€45,682 | -25.0% |
| Trade debts | 44 | €1,724 | €1,630 | -€95 | -5.5% |
| Suppliers | 440/4 | €1,724 | €1,630 | -€95 | -5.5% |
| Taxes, remuneration and social security | 45 | €7,890 | €17,812 | +€9,922 | +126% |
| Taxes | 450/3 | €7,890 | €14,595 | +€6,705 | +85.0% |
| Remuneration and social security | 454/9 | - | €3,217 | +€3,217 | |
| Other amounts payable | 47/48 | €173,393 | €117,885 | -€55,508 | -32.0% |
| Accrued charges and deferred income | 492/3 | €2,316 | €2,501 | +€185 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,155 | €33,459 | -€1,696 | -4.8% |
| Other operating charges | 640/8 | €1,634 | €2,087 | +€454 | +27.8% |
| Gross operating margin | 9900 | €74,473 | €107,659 | +€33,186 | +44.6% |
| Operating profit (loss) | 9901 | €37,685 | €72,112 | +€34,427 | +91.4% |
| Financial charges | 65/66B | €2,648 | €3,675 | +€1,027 | +38.8% |
| Recurring financial charges | 65 | €2,648 | €3,675 | +€1,027 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €35,037 | €68,438 | +€33,401 | +95.3% |
| Income taxes | 67/77 | €9,297 | €17,602 | +€8,305 | +89.3% |
| Profit (loss) for the period | 9904 | €25,740 | €50,836 | +€25,096 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,740 | €50,836 | +€25,096 | +97.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.