Temerity: 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.
Temerity
Largest movements
- Cash +€300,693
up €300,693 (+127.3%), from €236,169 to €536,862
mainly Receivables within one year (+€281,894) and Net result for the year (+€84,350)
- Receivables within one year -€281,894
down €281,894 (-13.0%), from €2.2m to €1.9m
of which Other amounts receivable: -€252,179
- Other debts +€79,512
up €79,512 (+41.2%), from €192,932 to €272,445
- Reserves -€61,014
down €61,014 (-2.5%), from €2.4m to €2.4m
of which Tax-exempt reserves: -€61,014
- Gross operating margin -€343,243
down €343,243 (-75.2%), from €456,727 to €113,484
- Taxes -€88,702
down €88,702 (-79.6%), from €111,462 to €22,760
- Financial income +€7,083
up €7,083 (+4541.2%), from €156 to €7,239
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 | €2,699,017 | €2,707,781 | +€8,764 | +0.3% |
| Fixed assets | 21/28 | €292,465 | €281,169 | -€11,297 | -3.9% |
| Tangible fixed assets | 22/27 | €41,854 | €30,558 | -€11,297 | -27.0% |
| Furniture and vehicles | 24 | €41,854 | €30,558 | -€11,297 | -27.0% |
| Financial fixed assets | 28 | €250,611 | €250,611 | = | 0.0% |
| Current assets | 29/58 | €2,406,552 | €2,426,613 | +€20,060 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,169,015 | €1,887,121 | -€281,894 | -13.0% |
| Trade receivables | 40 | €1,451,375 | €1,421,660 | -€29,715 | -2.0% |
| Other amounts receivable | 41 | €717,640 | €465,461 | -€252,179 | -35.1% |
| Cash at bank and in hand | 54/58 | €236,169 | €536,862 | +€300,693 | +127.3% |
| Deferred charges and accrued income | 490/1 | €1,368 | €2,629 | +€1,261 | +92.1% |
| Total equity and liabilities | 10/49 | €2,699,017 | €2,707,781 | +€8,764 | +0.3% |
| Equity | 10/15 | €2,465,794 | €2,404,780 | -€61,014 | -2.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,447,244 | €2,386,230 | -€61,014 | -2.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €328,380 | €267,366 | -€61,014 | -18.6% |
| Distributable reserves | 133 | €2,117,009 | €2,117,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €233,223 | €303,002 | +€69,778 | +29.9% |
| Amounts payable within one year | 42/48 | €233,223 | €303,002 | +€69,778 | +29.9% |
| Trade debts | 44 | €19,293 | €21,781 | +€2,487 | +12.9% |
| Suppliers | 440/4 | €19,293 | €21,781 | +€2,487 | +12.9% |
| Taxes, remuneration and social security | 45 | €20,998 | €8,776 | -€12,222 | -58.2% |
| Taxes | 450/3 | €20,998 | €8,776 | -€12,222 | -58.2% |
| Other amounts payable | 47/48 | €192,932 | €272,445 | +€79,512 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,297 | €11,297 | = | 0.0% |
| Other operating charges | 640/8 | €975 | €1,577 | +€601 | +61.6% |
| Gross operating margin | 9900 | €456,727 | €113,484 | -€343,243 | -75.2% |
| Operating profit (loss) | 9901 | €444,455 | €100,611 | -€343,844 | -77.4% |
| Financial income | 75/76B | €156 | €7,239 | +€7,083 | +4541.2% |
| Recurring financial income | 75 | €156 | €7,239 | +€7,083 | +4541.2% |
| Financial charges | 65/66B | €384 | €740 | +€357 | +92.9% |
| Recurring financial charges | 65 | €384 | €740 | +€357 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €444,227 | €107,109 | -€337,118 | -75.9% |
| Income taxes | 67/77 | €111,462 | €22,760 | -€88,702 | -79.6% |
| Profit (loss) for the period | 9904 | €332,765 | €84,350 | -€248,415 | -74.7% |
| Transfer from tax-exempt reserves | 789 | - | €61,014 | +€61,014 | |
| Transfer to tax-exempt reserves | 689 | €166,295 | €0 | -€166,295 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €166,470 | €145,364 | -€21,106 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.