TEMMERMAN A.: 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.
TEMMERMAN A.
Largest movements
- Receivables within one year -€4,533
down €4,533 (-33.6%), from €13,499 to €8,966
of which Trade receivables: -€3,836
- Cash +€3,541
up €3,541 (+16.2%), from €21,800 to €25,341
mainly Net result for the year (+€10,058) and Receivables within one year (+€4,533)
- Other debts -€1,282
down €1,282 (-11.1%), from €11,532 to €10,250
- Profit (loss) carried forward +€758
up €758 (+48.8%), from €1,553 to €2,311
- Trade debts -€393
down €393 (-73.6%), from €534 to €141
- Taxes -€572
down €572 (-11.4%), from €5,026 to €4,454
- Gross operating margin -€436
down €436 (-2.8%), from €15,753 to €15,317
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 | €35,349 | €34,357 | -€992 | -2.8% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €35,299 | €34,307 | -€992 | -2.8% |
| Amounts receivable within one year | 40/41 | €13,499 | €8,966 | -€4,533 | -33.6% |
| Trade receivables | 40 | €12,723 | €8,887 | -€3,836 | -30.2% |
| Other amounts receivable | 41 | €776 | €79 | -€697 | -89.8% |
| Cash at bank and in hand | 54/58 | €21,800 | €25,341 | +€3,541 | +16.2% |
| Total equity and liabilities | 10/49 | €35,349 | €34,357 | -€992 | -2.8% |
| Equity | 10/15 | €23,208 | €23,966 | +€758 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,055 | €3,055 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,196 | €1,196 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,553 | €2,311 | +€758 | +48.8% |
| Amounts payable | 17/49 | €12,141 | €10,391 | -€1,750 | -14.4% |
| Amounts payable within one year | 42/48 | €12,141 | €10,391 | -€1,750 | -14.4% |
| Trade debts | 44 | €534 | €141 | -€393 | -73.6% |
| Suppliers | 440/4 | €534 | €141 | -€393 | -73.6% |
| Taxes, remuneration and social security | 45 | €75 | - | -€75 | |
| Taxes | 450/3 | €75 | - | -€75 | |
| Other amounts payable | 47/48 | €11,532 | €10,250 | -€1,282 | -11.1% |
| Other operating charges | 640/8 | €704 | €725 | +€21 | +3.0% |
| Gross operating margin | 9900 | €15,753 | €15,317 | -€436 | -2.8% |
| Operating profit (loss) | 9901 | €15,049 | €14,592 | -€457 | -3.0% |
| Financial charges | 65/66B | €90 | €80 | -€10 | -11.1% |
| Recurring financial charges | 65 | €90 | €80 | -€10 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €14,959 | €14,512 | -€447 | -3.0% |
| Income taxes | 67/77 | €5,026 | €4,454 | -€572 | -11.4% |
| Profit (loss) for the period | 9904 | €9,933 | €10,058 | +€125 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,933 | €10,058 | +€125 | +1.3% |
Source: filed annual accounts (NBB), financial 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.