TEMLI: 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.
TEMLI
Largest movements
- Cash -€99,972
down €99,972 (-36.1%), from €277,156 to €177,185
mainly Contributions, distributions and other (-€180,000) and Receivables within one year (-€70,898)
- Receivables within one year +€70,898
up €70,898 (+45.2%), from €156,990 to €227,887
of which Trade receivables: +€55,629
- Tangible fixed assets +€16,247
up €16,247 (+25.2%), from €64,575 to €80,821
of which Plant, machinery and equipment: +€9,621
- Intangible fixed assets -€13,929
down €13,929 (-26.4%), from €52,814 to €38,886
- Stocks and contracts -€6,126
down €6,126 (-12.7%), from €48,312 to €42,186
- Trade debts +€72,064
up €72,064 (+48.0%), from €150,224 to €222,288
- Reserves -€55,671
down €55,671 (-15.2%), from €366,108 to €310,436
- Current portion of long-term debt -€15,340
down €15,340 (-54.5%), from €28,153 to €12,813
- Debts after one year -€12,813
down €12,813 (-68.2%), from €18,792 to €5,979
- Tax, wage and social debts -€12,147
down €12,147 (-59.3%), from €20,482 to €8,336
- Gross operating margin +€19,257
up €19,257 (+9.5%), from €203,499 to €222,756
- Financial charges -€11,488
down €11,488 (-79.0%), from €14,547 to €3,059
- Taxes +€8,984
up €8,984 (+24.5%), from €36,660 to €45,643
- Depreciation -€4,019
down €4,019 (-8.1%), from €49,436 to €45,416
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 | €599,921 | €567,852 | -€32,069 | -5.3% |
| Fixed assets | 21/28 | €117,389 | €119,707 | +€2,318 | +2.0% |
| Intangible fixed assets | 21 | €52,814 | €38,886 | -€13,929 | -26.4% |
| Tangible fixed assets | 22/27 | €64,575 | €80,821 | +€16,247 | +25.2% |
| Land and buildings | 22 | €10,069 | €9,282 | -€787 | -7.8% |
| Plant, machinery and equipment | 23 | €9,924 | €19,545 | +€9,621 | +97.0% |
| Furniture and vehicles | 24 | €44,583 | €51,995 | +€7,412 | +16.6% |
| Current assets | 29/58 | €482,532 | €448,145 | -€34,387 | -7.1% |
| Stocks and contracts in progress | 3 | €48,312 | €42,186 | -€6,126 | -12.7% |
| Stocks | 30/36 | €48,312 | €42,186 | -€6,126 | -12.7% |
| Amounts receivable within one year | 40/41 | €156,990 | €227,887 | +€70,898 | +45.2% |
| Trade receivables | 40 | €156,990 | €212,618 | +€55,629 | +35.4% |
| Other amounts receivable | 41 | - | €15,269 | +€15,269 | |
| Cash at bank and in hand | 54/58 | €277,156 | €177,185 | -€99,972 | -36.1% |
| Deferred charges and accrued income | 490/1 | €74 | €887 | +€813 | +1102.7% |
| Total equity and liabilities | 10/49 | €599,921 | €567,852 | -€32,069 | -5.3% |
| Equity | 10/15 | €371,108 | €315,436 | -€55,671 | -15.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €366,108 | €310,436 | -€55,671 | -15.2% |
| Distributable reserves | 133 | €366,108 | €310,436 | -€55,671 | -15.2% |
| Amounts payable | 17/49 | €228,813 | €252,416 | +€23,602 | +10.3% |
| Amounts payable after more than one year | 17 | €18,792 | €5,979 | -€12,813 | -68.2% |
| Financial debts | 170/4 | €18,792 | €5,979 | -€12,813 | -68.2% |
| Amounts payable within one year | 42/48 | €206,629 | €243,437 | +€36,808 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €28,153 | €12,813 | -€15,340 | -54.5% |
| Trade debts | 44 | €150,224 | €222,288 | +€72,064 | +48.0% |
| Suppliers | 440/4 | €150,224 | €222,288 | +€72,064 | +48.0% |
| Taxes, remuneration and social security | 45 | €20,482 | €8,336 | -€12,147 | -59.3% |
| Taxes | 450/3 | €20,482 | €8,336 | -€12,147 | -59.3% |
| Other amounts payable | 47/48 | €7,769 | - | -€7,769 | |
| Accrued charges and deferred income | 492/3 | €3,393 | €3,000 | -€393 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,436 | €45,416 | -€4,019 | -8.1% |
| Other operating charges | 640/8 | €3,000 | €4,489 | +€1,490 | +49.7% |
| Gross operating margin | 9900 | €203,499 | €222,756 | +€19,257 | +9.5% |
| Operating profit (loss) | 9901 | €151,064 | €172,851 | +€21,787 | +14.4% |
| Financial income | 75/76B | €15 | €180 | +€165 | +1077.2% |
| Recurring financial income | 75 | €15 | €180 | +€165 | +1077.2% |
| Financial charges | 65/66B | €14,547 | €3,059 | -€11,488 | -79.0% |
| Recurring financial charges | 65 | €14,547 | €3,059 | -€11,488 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €136,532 | €169,972 | +€33,440 | +24.5% |
| Income taxes | 67/77 | €36,660 | €45,643 | +€8,984 | +24.5% |
| Profit (loss) for the period | 9904 | €99,872 | €124,329 | +€24,456 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,872 | €124,329 | +€24,456 | +24.5% |
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 7 October 2026 via checked.be.