TEMMERMAN: 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.
TEMMERMAN
Largest movements
- Receivables within one year +€50,383
up €50,383 (+396.5%), from €12,707 to €63,091
- Financial fixed assets +€27,447
up €27,447 (+132.5%), from €20,711 to €48,158
- Other debts +€81,875
up €81,875 (+380.3%), from €21,530 to €103,405
- Profit (loss) carried forward -€2,869
down €2,869 (-34.5%), from -€8,307 to -€11,176
- Financial income +€163
up €163 (+30.8%), from €529 to €692
- Gross operating margin +€66
up €66 (+2.1%), from -€3,164 to -€3,098
- Financial charges +€55
up €55 (+25.6%), from €213 to €268
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 | €34,403 | €113,089 | +€78,686 | +228.7% |
| Fixed assets | 21/28 | €20,711 | €48,158 | +€27,447 | +132.5% |
| Financial fixed assets | 28 | €20,711 | €48,158 | +€27,447 | +132.5% |
| Current assets | 29/58 | €13,692 | €64,931 | +€51,239 | +374.2% |
| Amounts receivable within one year | 40/41 | €12,707 | €63,091 | +€50,383 | +396.5% |
| Other amounts receivable | 41 | €12,707 | €63,091 | +€50,383 | +396.5% |
| Cash at bank and in hand | 54/58 | €985 | €1,840 | +€855 | +86.8% |
| Total equity and liabilities | 10/49 | €34,403 | €113,089 | +€78,686 | +228.7% |
| Equity | 10/15 | €12,153 | €9,284 | -€2,869 | -23.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€8,307 | -€11,176 | -€2,869 | -34.5% |
| Amounts payable | 17/49 | €22,250 | €103,805 | +€81,555 | +366.5% |
| Amounts payable within one year | 42/48 | €22,250 | €103,805 | +€81,555 | +366.5% |
| Trade debts | 44 | €720 | €400 | -€320 | -44.5% |
| Suppliers | 440/4 | €720 | €400 | -€320 | -44.5% |
| Other amounts payable | 47/48 | €21,530 | €103,405 | +€81,875 | +380.3% |
| Other operating charges | 640/8 | €216 | €194 | -€21 | -9.9% |
| Gross operating margin | 9900 | -€3,164 | -€3,098 | +€66 | +2.1% |
| Operating profit (loss) | 9901 | -€3,380 | -€3,292 | +€87 | +2.6% |
| Financial income | 75/76B | €529 | €692 | +€163 | +30.8% |
| Recurring financial income | 75 | €529 | €692 | +€163 | +30.8% |
| Financial charges | 65/66B | €213 | €268 | +€55 | +25.6% |
| Recurring financial charges | 65 | €213 | €268 | +€55 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,065 | -€2,869 | +€196 | +6.4% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +200.0% |
| Profit (loss) for the period | 9904 | -€3,065 | -€2,869 | +€196 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,065 | -€2,869 | +€196 | +6.4% |
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 4 October 2026 via checked.be.