Temostuc: 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.
Temostuc
Largest movements
- Receivables within one year -€37,082
down €37,082 (-55.5%), from €66,768 to €29,686
of which Trade receivables: -€43,632
- Cash +€29,885
up €29,885 (+47.8%), from €62,579 to €92,463
mainly Receivables within one year (+€37,082) and Net result for the year (+€15,197)
- Tangible fixed assets +€11,247
up €11,247 (+41.5%), from €27,090 to €38,337
of which Plant, machinery and equipment: +€8,358
- Reserves +€15,197
up €15,197 (+13.6%), from €111,590 to €126,788
- Tax, wage and social debts -€12,030
down €12,030 (-95.9%), from €12,539 to €510
- Current portion of long-term debt -€4,584
no longer reported in 2025 (was €4,584)
- Other debts +€4,137
up €4,137 (+20.0%), from €20,700 to €24,837
- Gross operating margin +€12,149
up €12,149 (+55.1%), from €22,046 to €34,195
- Taxes +€1,820
up €1,820 (+98.8%), from €1,841 to €3,661
- Financial charges +€1,534
up €1,534 (+1200.0%), from €128 to €1,662
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 | €160,790 | €163,976 | +€3,186 | +2.0% |
| Fixed assets | 21/28 | €27,090 | €38,337 | +€11,247 | +41.5% |
| Tangible fixed assets | 22/27 | €27,090 | €38,337 | +€11,247 | +41.5% |
| Plant, machinery and equipment | 23 | €17,437 | €25,795 | +€8,358 | +47.9% |
| Furniture and vehicles | 24 | €4,657 | €12,542 | +€7,885 | +169.3% |
| Leasing and similar rights | 25 | €4,996 | - | -€4,996 | |
| Current assets | 29/58 | €133,700 | €125,639 | -€8,061 | -6.0% |
| Stocks and contracts in progress | 3 | €2,500 | €2,165 | -€335 | -13.4% |
| Stocks | 30/36 | €2,500 | €2,165 | -€335 | -13.4% |
| Amounts receivable within one year | 40/41 | €66,768 | €29,686 | -€37,082 | -55.5% |
| Trade receivables | 40 | €57,731 | €14,099 | -€43,632 | -75.6% |
| Other amounts receivable | 41 | €9,037 | €15,587 | +€6,550 | +72.5% |
| Cash at bank and in hand | 54/58 | €62,579 | €92,463 | +€29,885 | +47.8% |
| Deferred charges and accrued income | 490/1 | €1,853 | €1,325 | -€528 | -28.5% |
| Total equity and liabilities | 10/49 | €160,790 | €163,976 | +€3,186 | +2.0% |
| Equity | 10/15 | €121,590 | €136,788 | +€15,197 | +12.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €111,590 | €126,788 | +€15,197 | +13.6% |
| Distributable reserves | 133 | €111,590 | €126,788 | +€15,197 | +13.6% |
| Amounts payable | 17/49 | €39,199 | €27,188 | -€12,011 | -30.6% |
| Amounts payable within one year | 42/48 | €39,199 | €27,188 | -€12,011 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €4,584 | - | -€4,584 | |
| Trade debts | 44 | €1,376 | €1,841 | +€466 | +33.9% |
| Suppliers | 440/4 | €1,376 | €1,841 | +€466 | +33.9% |
| Taxes, remuneration and social security | 45 | €12,539 | €510 | -€12,030 | -95.9% |
| Taxes | 450/3 | €12,539 | €510 | -€12,030 | -95.9% |
| Other amounts payable | 47/48 | €20,700 | €24,837 | +€4,137 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,381 | €12,704 | +€323 | +2.6% |
| Other operating charges | 640/8 | €678 | €983 | +€305 | +45.0% |
| Gross operating margin | 9900 | €22,046 | €34,195 | +€12,149 | +55.1% |
| Operating profit (loss) | 9901 | €8,987 | €20,508 | +€11,521 | +128.2% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €128 | €1,662 | +€1,534 | +1200.0% |
| Recurring financial charges | 65 | €128 | €1,662 | +€1,534 | +1200.0% |
| Profit (loss) for the period before taxes | 9903 | €8,859 | €18,858 | +€9,999 | +112.9% |
| Income taxes | 67/77 | €1,841 | €3,661 | +€1,820 | +98.8% |
| Profit (loss) for the period | 9904 | €7,018 | €15,197 | +€8,179 | +116.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,018 | €15,197 | +€8,179 | +116.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.