Temmerman Consulting: 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 Consulting
Largest movements
- Current investments +€86,051
up €86,051 (+86.4%), from €99,624 to €185,674
- Cash -€47,396
down €47,396 (-40.1%), from €118,174 to €70,777
mainly Current investments (-€86,051) and Contributions, distributions and other (-€33,411)
- Tangible fixed assets -€15,709
down €15,709 (-26.2%), from €59,910 to €44,201
- Reserves +€32,701
up €32,701 (+7.0%), from €466,343 to €499,044
- Other debts -€7,000
down €7,000 (-100%), from €7,000 to €0
- Gross operating margin -€49,419
down €49,419 (-32.8%), from €150,547 to €101,128
- Taxes -€13,405
down €13,405 (-33.8%), from €39,655 to €26,250
- Financial income +€3,699
up €3,699 (+64.4%), from €5,743 to €9,442
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.
Derived cash bridge
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 | €502,860 | €527,643 | +€24,782 | +4.9% |
| Fixed assets | 21/28 | €59,915 | €44,201 | -€15,714 | -26.2% |
| Tangible fixed assets | 22/27 | €59,910 | €44,201 | -€15,709 | -26.2% |
| Furniture and vehicles | 24 | €59,910 | €44,201 | -€15,709 | -26.2% |
| Financial fixed assets | 28 | €5 | €0 | -€5 | -100% |
| Current assets | 29/58 | €442,945 | €483,442 | +€40,497 | +9.1% |
| Amounts receivable after more than one year | 29 | €189,300 | €189,300 | = | 0.0% |
| Other amounts receivable | 291 | €189,300 | €189,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,771 | €31,779 | +€1,009 | +3.3% |
| Trade receivables | 40 | €26,702 | €20,631 | -€6,071 | -22.7% |
| Other amounts receivable | 41 | €4,069 | €11,149 | +€7,080 | +174% |
| Current investments | 50/53 | €99,624 | €185,674 | +€86,051 | +86.4% |
| Cash at bank and in hand | 54/58 | €118,174 | €70,777 | -€47,396 | -40.1% |
| Deferred charges and accrued income | 490/1 | €5,077 | €5,911 | +€834 | +16.4% |
| Total equity and liabilities | 10/49 | €502,860 | €527,643 | +€24,782 | +4.9% |
| Equity | 10/15 | €478,743 | €511,444 | +€32,701 | +6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €466,343 | €499,044 | +€32,701 | +7.0% |
| Distributable reserves | 133 | €466,343 | €499,044 | +€32,701 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,118 | €16,199 | -€7,919 | -32.8% |
| Amounts payable within one year | 42/48 | €23,925 | €16,001 | -€7,924 | -33.1% |
| Financial debts | 43 | €125 | €1,004 | +€879 | +704% |
| Credit institutions | 430/8 | €125 | €1,004 | +€879 | +704% |
| Trade debts | 44 | €106 | €545 | +€439 | +415% |
| Suppliers | 440/4 | €106 | €545 | +€439 | +415% |
| Taxes, remuneration and social security | 45 | €16,694 | €14,451 | -€2,243 | -13.4% |
| Taxes | 450/3 | €16,694 | €10,666 | -€6,028 | -36.1% |
| Remuneration and social security | 454/9 | - | €3,785 | +€3,785 | |
| Other amounts payable | 47/48 | €7,000 | €0 | -€7,000 | -100% |
| Accrued charges and deferred income | 492/3 | €193 | €198 | +€6 | +2.9% |
| Non-recurring operating income | 76A | €14,982 | €0 | -€14,982 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,951 | €16,485 | +€534 | +3.3% |
| Other operating charges | 640/8 | €1,147 | €1,067 | -€81 | -7.0% |
| Gross operating margin | 9900 | €150,547 | €101,128 | -€49,419 | -32.8% |
| Operating profit (loss) | 9901 | €133,449 | €83,576 | -€49,872 | -37.4% |
| Financial income | 75/76B | €5,743 | €9,442 | +€3,699 | +64.4% |
| Recurring financial income | 75 | €5,743 | €9,442 | +€3,699 | +64.4% |
| Financial charges | 65/66B | €637 | €656 | +€19 | +2.9% |
| Recurring financial charges | 65 | €637 | €656 | +€19 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €138,554 | €92,362 | -€46,192 | -33.3% |
| Income taxes | 67/77 | €39,655 | €26,250 | -€13,405 | -33.8% |
| Profit (loss) for the period | 9904 | €98,898 | €66,112 | -€32,787 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,898 | €66,112 | -€32,787 | -33.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.