TEMSA - MENTHE: 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.
TEMSA - MENTHE
Largest movements
- Receivables within one year -€16,638
down €16,638 (-30.7%), from €54,130 to €37,493
of which Other amounts receivable: -€16,638
- Profit (loss) carried forward -€26,802
down €26,802 (-437%), from -€6,139 to -€32,940
- Tax, wage and social debts +€5,903
up €5,903 (+5,465%), from €108 to €6,012
of which Remuneration and social security: +€5,903
- Trade debts +€3,845
up €3,845 (+5.8%), from €66,121 to €69,966
- Turnover +€60,532
up €60,532 (+12.5%), from €482,755 to €543,287
- Purchases and services +€53,642
up €53,642 (+10.9%), from €492,608 to €546,251
- Gross operating margin -€6,195
down €6,195 (-24.5%), from €25,285 to €19,091
- Staff costs +€5,656
up €5,656 (+14.3%), from €39,459 to €45,115
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.
Derived cash bridge
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 | €97,349 | €79,917 | -€17,432 | -17.9% |
| Fixed assets | 21/28 | €12,530 | €12,530 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,132 | €8,132 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,132 | €4,132 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,000 | €4,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,398 | €4,398 | = | 0.0% |
| Current assets | 29/58 | €84,819 | €67,387 | -€17,432 | -20.6% |
| Stocks and contracts in progress | 3 | €4,350 | €4,350 | = | 0.0% |
| Stocks | 30/36 | €4,350 | €4,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,130 | €37,493 | -€16,638 | -30.7% |
| Trade receivables | 40 | €0 | €0 | +€0 | |
| Other amounts receivable | 41 | €54,130 | €37,493 | -€16,638 | -30.7% |
| Cash at bank and in hand | 54/58 | €25,876 | €25,081 | -€794 | -3.1% |
| Deferred charges and accrued income | 490/1 | €463 | €463 | = | 0.0% |
| Total equity and liabilities | 10/49 | €97,349 | €79,917 | -€17,432 | -17.9% |
| Equity | 10/15 | €16,484 | -€10,318 | -€26,802 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,031 | €4,031 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,031 | €4,031 | = | 0.0% |
| Legal reserve | 130 | €4,031 | €4,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,139 | -€32,940 | -€26,802 | -437% |
| Amounts payable | 17/49 | €80,865 | €90,235 | +€9,370 | +11.6% |
| Amounts payable within one year | 42/48 | €80,865 | €90,235 | +€9,370 | +11.6% |
| Trade debts | 44 | €66,121 | €69,966 | +€3,845 | +5.8% |
| Suppliers | 440/4 | €66,121 | €69,966 | +€3,845 | +5.8% |
| Taxes, remuneration and social security | 45 | €108 | €6,012 | +€5,903 | +5,465% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €108 | €6,012 | +€5,903 | +5,465% |
| Other amounts payable | 47/48 | €14,636 | €14,258 | -€379 | -2.6% |
| Turnover | 70 | €482,755 | €543,287 | +€60,532 | +12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €492,608 | €546,251 | +€53,642 | +10.9% |
| Remuneration, social security and pensions | 62 | €39,459 | €45,115 | +€5,656 | +14.3% |
| Other operating charges | 640/8 | €446 | - | -€446 | |
| Gross operating margin | 9900 | €25,285 | €19,091 | -€6,195 | -24.5% |
| Operating profit (loss) | 9901 | -€14,620 | -€26,024 | -€11,405 | -78.0% |
| Financial charges | 65/66B | €424 | €777 | +€353 | +83.2% |
| Recurring financial charges | 65 | €424 | €777 | +€353 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,044 | -€26,802 | -€11,757 | -78.2% |
| Profit (loss) for the period | 9904 | -€15,044 | -€26,802 | -€11,757 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,044 | -€26,802 | -€11,757 | -78.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.