TEMEKA: 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.
TEMEKA
Largest movements
- Tangible fixed assets +€58,358
up €58,358 (+23.6%), from €247,542 to €305,900
of which Plant, machinery and equipment: +€65,611
- Receivables within one year -€15,198
down €15,198 (-21.4%), from €70,903 to €55,705
of which Other amounts receivable: -€10,092
- Stocks and contracts +€12,579
up €12,579 (+10.9%), from €115,373 to €127,952
- Cash +€11,417
up €11,417 (+11.8%), from €97,004 to €108,421
mainly Depreciation (+€42,822) and Net result for the year (+€27,913)
- Debts after one year +€26,416
up €26,416 (+19.3%), from €136,601 to €163,017
of which Other amounts payable: +€50,000
- Short-term financial debts +€25,000
new in 2025: €25,000
- Other debts +€20,000
up €20,000 (+200%), from €9,976 to €29,976
- Trade debts -€14,228
down €14,228 (-29.5%), from €48,228 to €34,000
- Profit (loss) carried forward +€7,913
up €7,913 (+5.8%), from €136,699 to €144,612
- Gross operating margin +€30,325
up €30,325 (+9.0%), from €337,155 to €367,481
- Staff costs +€17,765
up €17,765 (+6.8%), from €259,878 to €277,643
- Depreciation +€10,351
up €10,351 (+31.9%), from €32,471 to €42,822
- Financial income +€9,366
up €9,366 (+353%), from €2,653 to €12,019
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.
Derived cash bridge
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 | €542,663 | €609,989 | +€67,326 | +12.4% |
| Fixed assets | 21/28 | €255,925 | €314,150 | +€58,225 | +22.8% |
| Intangible fixed assets | 21 | €133 | - | -€133 | |
| Tangible fixed assets | 22/27 | €247,542 | €305,900 | +€58,358 | +23.6% |
| Land and buildings | 22 | €152,356 | €145,104 | -€7,252 | -4.8% |
| Plant, machinery and equipment | 23 | €95,186 | €160,797 | +€65,611 | +68.9% |
| Financial fixed assets | 28 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €286,738 | €295,839 | +€9,101 | +3.2% |
| Stocks and contracts in progress | 3 | €115,373 | €127,952 | +€12,579 | +10.9% |
| Stocks | 30/36 | €115,373 | €127,952 | +€12,579 | +10.9% |
| Amounts receivable within one year | 40/41 | €70,903 | €55,705 | -€15,198 | -21.4% |
| Trade receivables | 40 | €48,557 | €43,452 | -€5,106 | -10.5% |
| Other amounts receivable | 41 | €22,345 | €12,253 | -€10,092 | -45.2% |
| Cash at bank and in hand | 54/58 | €97,004 | €108,421 | +€11,417 | +11.8% |
| Deferred charges and accrued income | 490/1 | €3,457 | €3,761 | +€304 | +8.8% |
| Total equity and liabilities | 10/49 | €542,663 | €609,989 | +€67,326 | +12.4% |
| Equity | 10/15 | €274,236 | €286,418 | +€12,182 | +4.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,699 | €144,612 | +€7,913 | +5.8% |
| Investment grants | 15 | €37 | €4,305 | +€4,268 | +11,558% |
| Amounts payable | 17/49 | €268,426 | €323,571 | +€55,145 | +20.5% |
| Amounts payable after more than one year | 17 | €136,601 | €163,017 | +€26,416 | +19.3% |
| Financial debts | 170/4 | €136,601 | €113,017 | -€23,584 | -17.3% |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €131,825 | €159,382 | +€27,556 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €30,612 | €23,584 | -€7,028 | -23.0% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €48,228 | €34,000 | -€14,228 | -29.5% |
| Suppliers | 440/4 | €48,228 | €34,000 | -€14,228 | -29.5% |
| Taxes, remuneration and social security | 45 | €43,010 | €46,822 | +€3,812 | +8.9% |
| Taxes | 450/3 | €4,968 | €5,676 | +€708 | +14.3% |
| Remuneration and social security | 454/9 | €38,042 | €41,146 | +€3,104 | +8.2% |
| Other amounts payable | 47/48 | €9,976 | €29,976 | +€20,000 | +200% |
| Accrued charges and deferred income | 492/3 | - | €1,173 | +€1,173 | |
| Remuneration, social security and pensions | 62 | €259,878 | €277,643 | +€17,765 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,471 | €42,822 | +€10,351 | +31.9% |
| Other operating charges | 640/8 | €15,557 | €14,946 | -€611 | -3.9% |
| Gross operating margin | 9900 | €337,155 | €367,481 | +€30,325 | +9.0% |
| Operating profit (loss) | 9901 | €29,249 | €32,070 | +€2,820 | +9.6% |
| Financial income | 75/76B | €2,653 | €12,019 | +€9,366 | +353% |
| Recurring financial income | 75 | €2,653 | €12,019 | +€9,366 | +353% |
| Financial charges | 65/66B | €10,384 | €11,217 | +€833 | +8.0% |
| Recurring financial charges | 65 | €10,384 | €11,217 | +€833 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €21,518 | €32,871 | +€11,353 | +52.8% |
| Income taxes | 67/77 | €3,937 | €4,958 | +€1,021 | +25.9% |
| Profit (loss) for the period | 9904 | €17,581 | €27,913 | +€10,332 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,581 | €27,913 | +€10,332 | +58.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.