TEMMERMAN: what changed
TEMMERMAN
Largest movements
- Receivables within one year -€3,373
down €3,373 (-3.8%), from €89,267 to €85,895
of which Trade receivables: -€3,373
- Trade debts -€56,206
down €56,206 (-84.6%), from €66,402 to €10,196
- Profit (loss) carried forward +€52,173
up €52,173 (+122%), from €42,699 to €94,872
- Other debts -€7,000
down €7,000 (-23.3%), from €30,000 to €23,000
- Tax, wage and social debts +€6,842
up €6,842 (+18.0%), from €38,023 to €44,865
of which Remuneration and social security: +€10,130
- Staff costs -€23,493
down €23,493 (-22.7%), from €103,372 to €79,879
- Other operating charges +€12,869
up €12,869 (+898%), from €1,433 to €14,302
- Financial income +€3,589
up €3,589 (+869%), from €413 to €4,002
of which Financial income: +€3,589
- Gross operating margin -€3,479
down €3,479 (-2.2%), from €159,140 to €155,661
- Taxes +€1,654
up €1,654 (+14.4%), from €11,457 to €13,111
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,123 | €174,932 | -€4,191 | -2.3% |
| Fixed assets | 21/28 | €16,047 | €16,006 | -€41 | -0.3% |
| Tangible fixed assets | 22/27 | €16,047 | €16,006 | -€41 | -0.3% |
| Plant, machinery and equipment | 23 | €522 | €408 | -€113 | -21.7% |
| Furniture and vehicles | 24 | €15,526 | €15,598 | +€72 | +0.5% |
| Current assets | 29/58 | €163,076 | €158,926 | -€4,150 | -2.5% |
| Amounts receivable within one year | 40/41 | €89,267 | €85,895 | -€3,373 | -3.8% |
| Trade receivables | 40 | €78,066 | €74,693 | -€3,373 | -4.3% |
| Other amounts receivable | 41 | €11,201 | €11,201 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,809 | €73,032 | -€777 | -1.1% |
| Total equity and liabilities | 10/49 | €179,123 | €174,932 | -€4,191 | -2.3% |
| Equity | 10/15 | €44,699 | €96,872 | +€52,173 | +117% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,699 | €94,872 | +€52,173 | +122% |
| Amounts payable | 17/49 | €134,425 | €78,061 | -€56,364 | -41.9% |
| Amounts payable within one year | 42/48 | €134,425 | €78,061 | -€56,364 | -41.9% |
| Trade debts | 44 | €66,402 | €10,196 | -€56,206 | -84.6% |
| Suppliers | 440/4 | €66,402 | €10,196 | -€56,206 | -84.6% |
| Taxes, remuneration and social security | 45 | €38,023 | €44,865 | +€6,842 | +18.0% |
| Taxes | 450/3 | €33,824 | €30,536 | -€3,288 | -9.7% |
| Remuneration and social security | 454/9 | €4,199 | €14,329 | +€10,130 | +241% |
| Other amounts payable | 47/48 | €30,000 | €23,000 | -€7,000 | -23.3% |
| Remuneration, social security and pensions | 62 | €103,372 | €79,879 | -€23,493 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €520 | €113 | -€406 | -78.2% |
| Other operating charges | 640/8 | €1,433 | €14,302 | +€12,869 | +898% |
| Gross operating margin | 9900 | €159,140 | €155,661 | -€3,479 | -2.2% |
| Operating profit (loss) | 9901 | €53,816 | €61,367 | +€7,551 | +14.0% |
| Financial income | 75/76B | €413 | €4,002 | +€3,589 | +869% |
| Recurring financial income | 75 | €413 | €4,002 | +€3,589 | +869% |
| Non-recurring financial income | 76B | €413 | €4,002 | +€3,589 | +869% |
| Financial charges | 65/66B | €74 | €84 | +€11 | +15.0% |
| Recurring financial charges | 65 | €74 | €84 | +€11 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €54,155 | €65,284 | +€11,129 | +20.5% |
| Income taxes | 67/77 | €11,457 | €13,111 | +€1,654 | +14.4% |
| Profit (loss) for the period | 9904 | €42,699 | €52,173 | +€9,474 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,699 | €52,173 | +€9,474 | +22.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.