TEMOR: 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.
TEMOR
Largest movements
- Stocks and contracts -€29,953
down €29,953 (-13.4%), from €222,771 to €192,818
- Receivables within one year +€17,467
up €17,467 (+53010.8%), from €33 to €17,500
- Tangible fixed assets -€3,452
down €3,452 (-24.7%), from €13,954 to €10,502
of which Land and buildings: -€2,881
- Current portion of long-term debt +€19,984
up €19,984 (+83.9%), from €23,817 to €43,801
- Profit (loss) carried forward -€18,810
down €18,810 (-16.7%), from -€112,894 to -€131,704
- Other debts -€9,133
down €9,133 (-12.1%), from €75,523 to €66,390
- Tax, wage and social debts -€4,878
down €4,878 (-32.6%), from €14,963 to €10,086
of which Remuneration and social security: -€6,407
- Trade debts -€3,431
down €3,431 (-16.9%), from €20,326 to €16,895
- Staff costs -€25,112
down €25,112 (-55.2%), from €45,530 to €20,418
- Other operating charges -€8,529
down €8,529 (-52.0%), from €16,387 to €7,858
- Gross operating margin -€3,944
down €3,944 (-17.3%), from €22,839 to €18,895
- Financial charges -€1,489
down €1,489 (-21.2%), from €7,023 to €5,534
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,792 | €228,524 | -€16,268 | -6.6% |
| Fixed assets | 21/28 | €21,454 | €18,002 | -€3,452 | -16.1% |
| Tangible fixed assets | 22/27 | €13,954 | €10,502 | -€3,452 | -24.7% |
| Land and buildings | 22 | €10,531 | €7,650 | -€2,881 | -27.4% |
| Plant, machinery and equipment | 23 | €3,423 | €2,852 | -€570 | -16.7% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €223,338 | €210,521 | -€12,816 | -5.7% |
| Stocks and contracts in progress | 3 | €222,771 | €192,818 | -€29,953 | -13.4% |
| Stocks | 30/36 | €222,771 | €192,818 | -€29,953 | -13.4% |
| Amounts receivable within one year | 40/41 | €33 | €17,500 | +€17,467 | +53010.8% |
| Trade receivables | 40 | €33 | €17,500 | +€17,467 | +53010.8% |
| Cash at bank and in hand | 54/58 | €534 | €203 | -€331 | -61.9% |
| Total equity and liabilities | 10/49 | €244,792 | €228,524 | -€16,268 | -6.6% |
| Equity | 10/15 | -€99,838 | -€118,648 | -€18,810 | -18.8% |
| Contributions | 10/11 | €13,056 | €13,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,894 | -€131,704 | -€18,810 | -16.7% |
| Amounts payable | 17/49 | €344,630 | €347,172 | +€2,542 | +0.7% |
| Amounts payable after more than one year | 17 | €210,000 | €210,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €134,630 | €137,172 | +€2,542 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €23,817 | €43,801 | +€19,984 | +83.9% |
| Trade debts | 44 | €20,326 | €16,895 | -€3,431 | -16.9% |
| Suppliers | 440/4 | €20,326 | €16,895 | -€3,431 | -16.9% |
| Taxes, remuneration and social security | 45 | €14,963 | €10,086 | -€4,878 | -32.6% |
| Taxes | 450/3 | €6,064 | €7,593 | +€1,529 | +25.2% |
| Remuneration and social security | 454/9 | €8,900 | €2,493 | -€6,407 | -72.0% |
| Other amounts payable | 47/48 | €75,523 | €66,390 | -€9,133 | -12.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €45,530 | €20,418 | -€25,112 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,452 | €3,452 | -€0 | 0.0% |
| Other operating charges | 640/8 | €16,387 | €7,858 | -€8,529 | -52.0% |
| Gross operating margin | 9900 | €22,839 | €18,895 | -€3,944 | -17.3% |
| Operating profit (loss) | 9901 | -€42,530 | -€12,833 | +€29,697 | +69.8% |
| Financial income | 75/76B | €8 | €13 | +€5 | +66.0% |
| Recurring financial income | 75 | €8 | €13 | +€5 | +66.0% |
| Financial charges | 65/66B | €7,023 | €5,534 | -€1,489 | -21.2% |
| Recurring financial charges | 65 | €7,023 | €5,534 | -€1,489 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€49,545 | -€18,354 | +€31,191 | +63.0% |
| Income taxes | 67/77 | €438 | €456 | +€18 | +4.0% |
| Profit (loss) for the period | 9904 | -€49,984 | -€18,810 | +€31,174 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,984 | -€18,810 | +€31,174 | +62.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.