TEMI: 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.
TEMI
Largest movements
- Cash -€13,718
down €13,718 (-59.7%), from €22,977 to €9,259
mainly Net result for the year (-€16,368) and Receivables within one year (-€8,347)
- Tangible fixed assets -€10,966
no longer reported in 2024 (was €10,966)
- Receivables within one year +€8,347
up €8,347 (+12.3%), from €67,592 to €75,939
of which Other amounts receivable: +€13,787
- Financial fixed assets -€1,905
no longer reported in 2024 (was €1,905)
- Deferred charges and accrued income -€1,264
no longer reported in 2024 (was €1,264)
- Profit (loss) carried forward -€16,368
down €16,368 (-20.2%), from €81,115 to €64,747
- Trade debts -€2,231
no longer reported in 2024 (was €2,231)
- Tax, wage and social debts -€1,426
no longer reported in 2024 (was €1,426)
- Gross operating margin -€15,457
down €15,457, from €6,511 to -€8,946
- Other operating charges +€7,997
up €7,997 (+881.3%), from €907 to €8,905
- Taxes -€1,426
down €1,426 (-100.0%), from €1,426 to €1
- Financial income +€1,106
up €1,106 (+38.7%), from €2,857 to €3,962
- Depreciation -€1,054
no longer reported in 2024 (was €1,054)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,224 | €85,198 | -€20,026 | -19.0% |
| Fixed assets | 21/28 | €12,872 | - | -€12,872 | |
| Tangible fixed assets | 22/27 | €10,966 | - | -€10,966 | |
| Furniture and vehicles | 24 | €10,966 | - | -€10,966 | |
| Financial fixed assets | 28 | €1,905 | - | -€1,905 | |
| Current assets | 29/58 | €92,352 | €85,198 | -€7,154 | -7.7% |
| Stocks and contracts in progress | 3 | €519 | - | -€519 | |
| Stocks | 30/36 | €519 | - | -€519 | |
| Amounts receivable within one year | 40/41 | €67,592 | €75,939 | +€8,347 | +12.3% |
| Trade receivables | 40 | €5,440 | - | -€5,440 | |
| Other amounts receivable | 41 | €62,152 | €75,939 | +€13,787 | +22.2% |
| Cash at bank and in hand | 54/58 | €22,977 | €9,259 | -€13,718 | -59.7% |
| Deferred charges and accrued income | 490/1 | €1,264 | - | -€1,264 | |
| Total equity and liabilities | 10/49 | €105,224 | €85,198 | -€20,026 | -19.0% |
| Equity | 10/15 | €101,566 | €85,198 | -€16,368 | -16.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,115 | €64,747 | -€16,368 | -20.2% |
| Amounts payable | 17/49 | €3,658 | - | -€3,658 | |
| Amounts payable within one year | 42/48 | €3,658 | - | -€3,658 | |
| Trade debts | 44 | €2,231 | - | -€2,231 | |
| Suppliers | 440/4 | €2,231 | - | -€2,231 | |
| Taxes, remuneration and social security | 45 | €1,426 | - | -€1,426 | |
| Taxes | 450/3 | €1,426 | - | -€1,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | - | -€1,054 | |
| Other operating charges | 640/8 | €907 | €8,905 | +€7,997 | +881.3% |
| Non-recurring operating charges | 66A | - | €1,972 | +€1,972 | |
| Gross operating margin | 9900 | €6,511 | -€8,946 | -€15,457 | |
| Operating profit (loss) | 9901 | €4,550 | -€19,823 | -€24,373 | |
| Financial income | 75/76B | €2,857 | €3,962 | +€1,106 | +38.7% |
| Recurring financial income | 75 | €2,857 | €3,962 | +€1,106 | +38.7% |
| Financial charges | 65/66B | €726 | €507 | -€219 | -30.2% |
| Recurring financial charges | 65 | €726 | €507 | -€219 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €6,681 | -€16,367 | -€23,048 | |
| Income taxes | 67/77 | €1,426 | €1 | -€1,426 | -100.0% |
| Profit (loss) for the period | 9904 | €5,254 | -€16,368 | -€21,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,254 | -€16,368 | -€21,622 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.