TEMI BENELUX: 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.
TEMI BENELUX
Largest movements
- Cash +€13,434
up €13,434 (+86.7%), from €15,492 to €28,926
mainly Net result for the year (+€13,453) and Tax, wage and social debts (+€2,240)
- Receivables within one year -€1,542
down €1,542 (-26.9%), from €5,728 to €4,186
of which Other amounts receivable: -€1,242
- Tangible fixed assets -€946
down €946 (-56.9%), from €1,662 to €716
of which Furniture and vehicles: -€551
- Deferred charges and accrued income +€655
new in 2025: €655
- Reserves +€8,747
up €8,747 (+49.2%), from €17,769 to €26,516
- Tax, wage and social debts +€2,240
up €2,240 (+121%), from €1,849 to €4,089
- Gross operating margin +€10,591
up €10,591 (+127%), from €8,363 to €18,954
- Taxes +€2,300
up €2,300 (+129%), from €1,789 to €4,089
- Other operating charges +€387
new in 2025: €387
- Depreciation +€272
up €272 (+40.3%), from €674 to €946
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 | €22,881 | €34,483 | +€11,602 | +50.7% |
| Fixed assets | 21/28 | €1,662 | €716 | -€946 | -56.9% |
| Tangible fixed assets | 22/27 | €1,662 | €716 | -€946 | -56.9% |
| Plant, machinery and equipment | 23 | €839 | €444 | -€394 | -47.0% |
| Furniture and vehicles | 24 | €823 | €272 | -€551 | -67.0% |
| Current assets | 29/58 | €21,220 | €33,767 | +€12,547 | +59.1% |
| Amounts receivable within one year | 40/41 | €5,728 | €4,186 | -€1,542 | -26.9% |
| Trade receivables | 40 | €3,710 | €3,410 | -€300 | -8.1% |
| Other amounts receivable | 41 | €2,018 | €776 | -€1,242 | -61.6% |
| Cash at bank and in hand | 54/58 | €15,492 | €28,926 | +€13,434 | +86.7% |
| Deferred charges and accrued income | 490/1 | - | €655 | +€655 | |
| Total equity and liabilities | 10/49 | €22,881 | €34,483 | +€11,602 | +50.7% |
| Equity | 10/15 | €20,769 | €29,516 | +€8,747 | +42.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,769 | €26,516 | +€8,747 | +49.2% |
| Distributable reserves | 133 | €17,769 | €26,516 | +€8,747 | +49.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,113 | €4,967 | +€2,854 | +135% |
| Amounts payable within one year | 42/48 | €2,113 | €4,967 | +€2,854 | +135% |
| Trade debts | 44 | €28 | €342 | +€314 | +1,125% |
| Suppliers | 440/4 | €28 | €342 | +€314 | +1,125% |
| Taxes, remuneration and social security | 45 | €1,849 | €4,089 | +€2,240 | +121% |
| Taxes | 450/3 | €1,849 | €4,089 | +€2,240 | +121% |
| Other amounts payable | 47/48 | €236 | €536 | +€300 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €946 | +€272 | +40.3% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €8,363 | €18,954 | +€10,591 | +127% |
| Operating profit (loss) | 9901 | €7,689 | €17,621 | +€9,932 | +129% |
| Financial charges | 65/66B | €69 | €79 | +€10 | +13.8% |
| Recurring financial charges | 65 | €69 | €79 | +€10 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €7,620 | €17,542 | +€9,922 | +130% |
| Income taxes | 67/77 | €1,789 | €4,089 | +€2,300 | +129% |
| Profit (loss) for the period | 9904 | €5,831 | €13,453 | +€7,622 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €5,831 | €13,453 | +€7,622 | +131% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.