TEMS SERVICES: 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.
TEMS SERVICES
Largest movements
- Receivables within one year -€1,000
no longer reported in 2025 (was €1,000)
- Cash +€615
new in 2025: €615
mainly Other debts (+€1,075) and Receivables within one year (+€1,000)
- Profit (loss) carried forward -€1,631
new in 2025: -€1,631
- Other debts +€1,075
new in 2025: €1,075
- Trade debts +€171
new in 2025: €171
- Gross operating margin -€1,491
new in 2025: -€1,491
- Other operating charges +€100
new in 2025: €100
- Financial charges +€41
new in 2025: €41
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €1,000 | €615 | -€385 | -38.5% |
| Current assets | 29/58 | €1,000 | €615 | -€385 | -38.5% |
| Amounts receivable within one year | 40/41 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | - | €615 | +€615 | |
| Total equity and liabilities | 10/49 | €1,000 | €615 | -€385 | -38.5% |
| Equity | 10/15 | €1,000 | -€631 | -€1,631 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,631 | -€1,631 | |
| Amounts payable | 17/49 | - | €1,246 | +€1,246 | |
| Amounts payable within one year | 42/48 | - | €1,246 | +€1,246 | |
| Trade debts | 44 | - | €171 | +€171 | |
| Suppliers | 440/4 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | - | €1,075 | +€1,075 | |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | - | -€1,491 | -€1,491 | |
| Operating profit (loss) | 9901 | - | -€1,591 | -€1,591 | |
| Financial charges | 65/66B | - | €41 | +€41 | |
| Recurring financial charges | 65 | - | €41 | +€41 | |
| Profit (loss) for the period before taxes | 9903 | - | -€1,631 | -€1,631 | |
| Profit (loss) for the period | 9904 | - | -€1,631 | -€1,631 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€1,631 | -€1,631 |
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 28 September 2026 via checked.be.