TEMIS: 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.
TEMIS
Largest movements
- Cash +€39,547
up €39,547 (+611.4%), from €6,469 to €46,016
mainly Other debts (+€24,490) and Net result for the year (+€22,114)
- Receivables within one year -€13,253
down €13,253 (-23.9%), from €55,359 to €42,105
of which Trade receivables: -€16,019
- Tangible fixed assets -€1,769
down €1,769 (-29.3%), from €6,038 to €4,269
of which Other tangible fixed assets: -€1,006
- Other debts +€24,490
new in 2025: €24,490
- Reserves -€3,665
down €3,665 (-6.2%), from €58,890 to €55,225
- Tax, wage and social debts +€2,048
up €2,048 (+21.9%), from €9,343 to €11,390
- Accrued charges and deferred income +€1,457
new in 2025: €1,457
- Gross operating margin -€1,340
down €1,340 (-2.6%), from €50,680 to €49,340
- Taxes -€1,287
down €1,287 (-8.6%), from €15,024 to €13,736
- Other operating charges +€954
up €954 (+81.4%), from €1,172 to €2,126
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 | €81,388 | €105,912 | +€24,524 | +30.1% |
| Fixed assets | 21/28 | €6,038 | €4,269 | -€1,769 | -29.3% |
| Tangible fixed assets | 22/27 | €6,038 | €4,269 | -€1,769 | -29.3% |
| Furniture and vehicles | 24 | €4,613 | €3,849 | -€763 | -16.5% |
| Other tangible fixed assets | 26 | €1,425 | €419 | -€1,006 | -70.6% |
| Current assets | 29/58 | €75,350 | €101,643 | +€26,294 | +34.9% |
| Amounts receivable within one year | 40/41 | €55,359 | €42,105 | -€13,253 | -23.9% |
| Trade receivables | 40 | €37,009 | €20,989 | -€16,019 | -43.3% |
| Other amounts receivable | 41 | €18,350 | €21,116 | +€2,766 | +15.1% |
| Current investments | 50/53 | €6,426 | €6,426 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,469 | €46,016 | +€39,547 | +611.4% |
| Deferred charges and accrued income | 490/1 | €7,097 | €7,097 | = | 0.0% |
| Total equity and liabilities | 10/49 | €81,388 | €105,912 | +€24,524 | +30.1% |
| Equity | 10/15 | €58,890 | €55,225 | -€3,665 | -6.2% |
| Reserves | 13 | €58,890 | €55,225 | -€3,665 | -6.2% |
| Distributable reserves | 133 | €58,890 | €55,225 | -€3,665 | -6.2% |
| Amounts payable | 17/49 | €22,498 | €50,687 | +€28,189 | +125.3% |
| Amounts payable within one year | 42/48 | €22,498 | €49,230 | +€26,732 | +118.8% |
| Trade debts | 44 | €13,155 | €13,349 | +€194 | +1.5% |
| Suppliers | 440/4 | €13,155 | €13,349 | +€194 | +1.5% |
| Taxes, remuneration and social security | 45 | €9,343 | €11,390 | +€2,048 | +21.9% |
| Taxes | 450/3 | €9,343 | €11,390 | +€2,048 | +21.9% |
| Other amounts payable | 47/48 | - | €24,490 | +€24,490 | |
| Accrued charges and deferred income | 492/3 | - | €1,457 | +€1,457 | |
| Remuneration, social security and pensions | 62 | €8,983 | €8,651 | -€332 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,934 | €3,066 | +€132 | +4.5% |
| Other operating charges | 640/8 | €1,172 | €2,126 | +€954 | +81.4% |
| Gross operating margin | 9900 | €50,680 | €49,340 | -€1,340 | -2.6% |
| Operating profit (loss) | 9901 | €37,591 | €35,497 | -€2,094 | -5.6% |
| Financial income | 75/76B | €516 | €529 | +€13 | +2.6% |
| Recurring financial income | 75 | €516 | €529 | +€13 | +2.6% |
| Financial charges | 65/66B | €189 | €176 | -€13 | -7.0% |
| Recurring financial charges | 65 | €189 | €176 | -€13 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €37,918 | €35,851 | -€2,067 | -5.5% |
| Income taxes | 67/77 | €15,024 | €13,736 | -€1,287 | -8.6% |
| Profit (loss) for the period | 9904 | €22,895 | €22,114 | -€780 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,895 | €22,114 | -€780 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.