TEMPAC COMP.: 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.
TEMPAC COMP.
Largest movements
- Cash +€310,521
up €310,521 (+20.7%), from €1.5m to €1.8m
mainly Net result for the year (+€420,143) and Depreciation (+€282,665)
- Tangible fixed assets -€221,087
down €221,087 (-15.1%), from €1.5m to €1.2m
of which Plant, machinery and equipment: -€182,361
- Profit (loss) carried forward +€420,143
up €420,143 (+136.7%), from €307,448 to €727,591
- Trade debts -€178,478
down €178,478 (-52.8%), from €338,144 to €159,666
- Tax, wage and social debts -€119,864
down €119,864 (-63.9%), from €187,705 to €67,841
of which Taxes: -€94,770
- Gross operating margin +€107,269
up €107,269 (+9.9%), from €1.1m to €1.2m
- Depreciation +€92,474
up €92,474 (+48.6%), from €190,191 to €282,665
- Financial income +€52,409
up €52,409 (+67.7%), from €77,414 to €129,823
- Staff costs -€52,142
down €52,142 (-9.6%), from €541,143 to €489,001
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 | €4,125,974 | €4,241,574 | +€115,600 | +2.8% |
| Fixed assets | 21/28 | €1,467,476 | €1,246,389 | -€221,087 | -15.1% |
| Tangible fixed assets | 22/27 | €1,467,476 | €1,246,389 | -€221,087 | -15.1% |
| Land and buildings | 22 | €501,924 | €496,074 | -€5,850 | -1.2% |
| Plant, machinery and equipment | 23 | €819,140 | €636,779 | -€182,361 | -22.3% |
| Furniture and vehicles | 24 | €146,413 | €113,536 | -€32,877 | -22.5% |
| Current assets | 29/58 | €2,658,498 | €2,995,185 | +€336,687 | +12.7% |
| Stocks and contracts in progress | 3 | €263,970 | €281,635 | +€17,665 | +6.7% |
| Stocks | 30/36 | €263,970 | €281,635 | +€17,665 | +6.7% |
| Amounts receivable within one year | 40/41 | €891,103 | €883,244 | -€7,859 | -0.9% |
| Trade receivables | 40 | €417,892 | €504,798 | +€86,906 | +20.8% |
| Other amounts receivable | 41 | €473,211 | €378,446 | -€94,765 | -20.0% |
| Cash at bank and in hand | 54/58 | €1,497,909 | €1,808,429 | +€310,521 | +20.7% |
| Deferred charges and accrued income | 490/1 | €5,517 | €21,877 | +€16,361 | +296.6% |
| Total equity and liabilities | 10/49 | €4,125,974 | €4,241,574 | +€115,600 | +2.8% |
| Equity | 10/15 | €3,029,041 | €3,449,184 | +€420,143 | +13.9% |
| Contributions | 10/11 | €498,266 | €498,266 | = | 0.0% |
| Capital | 10 | €498,266 | €498,266 | = | 0.0% |
| Issued capital | 100 | €498,266 | €498,266 | = | 0.0% |
| Reserves | 13 | €2,223,327 | €2,223,327 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,827 | €49,827 | = | 0.0% |
| Legal reserve | 130 | €49,827 | €49,827 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,289 | €63,289 | = | 0.0% |
| Distributable reserves | 133 | €2,110,211 | €2,110,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,448 | €727,591 | +€420,143 | +136.7% |
| Amounts payable | 17/49 | €1,096,933 | €792,391 | -€304,543 | -27.8% |
| Amounts payable after more than one year | 17 | €201,925 | €182,432 | -€19,493 | -9.7% |
| Financial debts | 170/4 | €201,925 | €182,432 | -€19,493 | -9.7% |
| Amounts payable within one year | 42/48 | €895,008 | €609,958 | -€285,050 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €19,228 | €19,493 | +€265 | +1.4% |
| Trade debts | 44 | €338,144 | €159,666 | -€178,478 | -52.8% |
| Suppliers | 440/4 | €338,144 | €159,666 | -€178,478 | -52.8% |
| Taxes, remuneration and social security | 45 | €187,705 | €67,841 | -€119,864 | -63.9% |
| Taxes | 450/3 | €114,663 | €19,893 | -€94,770 | -82.7% |
| Remuneration and social security | 454/9 | €73,042 | €47,948 | -€25,093 | -34.4% |
| Other amounts payable | 47/48 | €349,932 | €362,959 | +€13,027 | +3.7% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €541,143 | €489,001 | -€52,142 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,191 | €282,665 | +€92,474 | +48.6% |
| Other operating charges | 640/8 | €8,007 | €9,201 | +€1,194 | +14.9% |
| Gross operating margin | 9900 | €1,085,208 | €1,192,477 | +€107,269 | +9.9% |
| Operating profit (loss) | 9901 | €345,865 | €411,609 | +€65,744 | +19.0% |
| Financial income | 75/76B | €77,414 | €129,823 | +€52,409 | +67.7% |
| Recurring financial income | 75 | €77,414 | €129,823 | +€52,409 | +67.7% |
| Financial charges | 65/66B | €32,766 | €33,152 | +€386 | +1.2% |
| Recurring financial charges | 65 | €32,766 | €33,152 | +€386 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €390,514 | €508,280 | +€117,767 | +30.2% |
| Income taxes | 67/77 | €83,065 | €88,138 | +€5,072 | +6.1% |
| Profit (loss) for the period | 9904 | €307,448 | €420,143 | +€112,694 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €307,448 | €420,143 | +€112,694 | +36.7% |
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 10 October 2026 via checked.be.