TEMMERMAN SUPPORT: 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 SUPPORT
Largest movements
- Cash +€33,792
up €33,792 (+123.5%), from €27,373 to €61,164
mainly Net result for the year (+€49,380) and Depreciation (+€14,335)
- Tangible fixed assets +€11,724
up €11,724 (+23.3%), from €50,404 to €62,128
of which Furniture and vehicles: +€11,962
- Stocks and contracts -€3,262
down €3,262 (-69.4%), from €4,697 to €1,435
- Receivables within one year -€3,154
down €3,154 (-37.0%), from €8,523 to €5,370
of which Trade receivables: -€3,166
- Deferred charges and accrued income +€1,375
new in 2025: €1,375
- Profit (loss) carried forward +€49,380
up €49,380 (+207.5%), from €23,794 to €73,174
- Other debts -€11,457
down €11,457 (-23.5%), from €48,812 to €37,355
- Tax, wage and social debts +€2,454
up €2,454 (+20.4%), from €12,055 to €14,509
of which Taxes: +€4,154
- Gross operating margin +€41,627
up €41,627 (+118.0%), from €35,286 to €76,913
- Depreciation +€11,378
up €11,378 (+384.8%), from €2,957 to €14,335
- Taxes +€4,754
up €4,754 (+59.9%), from €7,932 to €12,686
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 | €90,997 | €131,512 | +€40,515 | +44.5% |
| Fixed assets | 21/28 | €50,404 | €62,168 | +€11,764 | +23.3% |
| Tangible fixed assets | 22/27 | €50,404 | €62,128 | +€11,724 | +23.3% |
| Plant, machinery and equipment | 23 | €4,247 | €4,009 | -€238 | -5.6% |
| Furniture and vehicles | 24 | €46,157 | €58,119 | +€11,962 | +25.9% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €40,593 | €69,344 | +€28,751 | +70.8% |
| Stocks and contracts in progress | 3 | €4,697 | €1,435 | -€3,262 | -69.4% |
| Contracts in progress | 37 | €4,697 | €1,435 | -€3,262 | -69.4% |
| Amounts receivable within one year | 40/41 | €8,523 | €5,370 | -€3,154 | -37.0% |
| Trade receivables | 40 | €8,504 | €5,338 | -€3,166 | -37.2% |
| Other amounts receivable | 41 | €19 | €31 | +€13 | +66.6% |
| Cash at bank and in hand | 54/58 | €27,373 | €61,164 | +€33,792 | +123.5% |
| Deferred charges and accrued income | 490/1 | - | €1,375 | +€1,375 | |
| Total equity and liabilities | 10/49 | €90,997 | €131,512 | +€40,515 | +44.5% |
| Equity | 10/15 | €29,794 | €79,174 | +€49,380 | +165.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,794 | €73,174 | +€49,380 | +207.5% |
| Amounts payable | 17/49 | €61,202 | €52,338 | -€8,865 | -14.5% |
| Amounts payable within one year | 42/48 | €61,202 | €52,338 | -€8,865 | -14.5% |
| Trade debts | 44 | €336 | €474 | +€139 | +41.3% |
| Suppliers | 440/4 | €336 | €474 | +€139 | +41.3% |
| Taxes, remuneration and social security | 45 | €12,055 | €14,509 | +€2,454 | +20.4% |
| Taxes | 450/3 | €10,355 | €14,509 | +€4,154 | +40.1% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €48,812 | €37,355 | -€11,457 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €14,335 | +€11,378 | +384.8% |
| Other operating charges | 640/8 | €573 | €837 | +€264 | +46.1% |
| Gross operating margin | 9900 | €35,286 | €76,913 | +€41,627 | +118.0% |
| Operating profit (loss) | 9901 | €31,756 | €61,740 | +€29,984 | +94.4% |
| Financial income | 75/76B | - | €416 | +€416 | |
| Recurring financial income | 75 | - | €416 | +€416 | |
| Financial charges | 65/66B | €30 | €91 | +€61 | +202.4% |
| Recurring financial charges | 65 | €30 | €91 | +€61 | +202.4% |
| Profit (loss) for the period before taxes | 9903 | €31,726 | €62,066 | +€30,340 | +95.6% |
| Income taxes | 67/77 | €7,932 | €12,686 | +€4,754 | +59.9% |
| Profit (loss) for the period | 9904 | €23,794 | €49,380 | +€25,586 | +107.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,794 | €49,380 | +€25,586 | +107.5% |
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 12 October 2026 via checked.be.