TEMSAMAN: 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.
TEMSAMAN
Largest movements
- Stocks and contracts +€5,319
up €5,319 (+12.4%), from €42,857 to €48,176
- Financial fixed assets +€3,000
up €3,000 (+136.4%), from €2,200 to €5,200
- Cash +€1,893
up €1,893 (+4.5%), from €41,943 to €43,836
mainly Net result for the year (+€6,497) and Tax, wage and social debts (+€3,097)
- Receivables within one year -€1,541
down €1,541 (-29.7%), from €5,196 to €3,655
of which Other amounts receivable: -€1,107
- Reserves +€6,497
up €6,497 (+25.1%), from €25,856 to €32,353
of which Distributable reserves: +€6,497
- Tax, wage and social debts +€3,097
up €3,097 (+58.8%), from €5,271 to €8,368
of which Taxes: +€1,626
- Other debts -€1,745
down €1,745 (-14.7%), from €11,842 to €10,097
- Staff costs +€11,497
up €11,497 (+39.8%), from €28,881 to €40,378
- Taxes -€3,748
down €3,748 (-85.2%), from €4,398 to €650
- Gross operating margin +€1,334
up €1,334 (+2.7%), from €50,214 to €51,548
- Other operating charges +€622
up €622 (+169.0%), from €368 to €990
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 | €93,668 | €102,460 | +€8,792 | +9.4% |
| Fixed assets | 21/28 | €3,672 | €6,793 | +€3,121 | +85.0% |
| Tangible fixed assets | 22/27 | €1,472 | €1,593 | +€121 | +8.2% |
| Plant, machinery and equipment | 23 | €1,472 | €1,593 | +€121 | +8.2% |
| Financial fixed assets | 28 | €2,200 | €5,200 | +€3,000 | +136.4% |
| Current assets | 29/58 | €89,996 | €95,667 | +€5,671 | +6.3% |
| Stocks and contracts in progress | 3 | €42,857 | €48,176 | +€5,319 | +12.4% |
| Stocks | 30/36 | €42,857 | €48,176 | +€5,319 | +12.4% |
| Amounts receivable within one year | 40/41 | €5,196 | €3,655 | -€1,541 | -29.7% |
| Trade receivables | 40 | €4,089 | €3,655 | -€434 | -10.6% |
| Other amounts receivable | 41 | €1,107 | - | -€1,107 | |
| Cash at bank and in hand | 54/58 | €41,943 | €43,836 | +€1,893 | +4.5% |
| Total equity and liabilities | 10/49 | €93,668 | €102,460 | +€8,792 | +9.4% |
| Equity | 10/15 | €65,091 | €71,588 | +€6,497 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,856 | €32,353 | +€6,497 | +25.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,996 | €30,493 | +€6,497 | +27.1% |
| Profit (loss) carried forward | 14 | €20,635 | €20,635 | = | 0.0% |
| Amounts payable | 17/49 | €28,577 | €30,872 | +€2,295 | +8.0% |
| Amounts payable within one year | 42/48 | €28,577 | €30,872 | +€2,295 | +8.0% |
| Trade debts | 44 | €11,464 | €12,407 | +€943 | +8.2% |
| Suppliers | 440/4 | €11,464 | €12,407 | +€943 | +8.2% |
| Taxes, remuneration and social security | 45 | €5,271 | €8,368 | +€3,097 | +58.8% |
| Taxes | 450/3 | €1,848 | €3,474 | +€1,626 | +88.0% |
| Remuneration and social security | 454/9 | €3,423 | €4,894 | +€1,471 | +43.0% |
| Other amounts payable | 47/48 | €11,842 | €10,097 | -€1,745 | -14.7% |
| Non-recurring operating income | 76A | €2,479 | - | -€2,479 | |
| Remuneration, social security and pensions | 62 | €28,881 | €40,378 | +€11,497 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €579 | -€486 | -45.6% |
| Other operating charges | 640/8 | €368 | €990 | +€622 | +169.0% |
| Gross operating margin | 9900 | €50,214 | €51,548 | +€1,334 | +2.7% |
| Operating profit (loss) | 9901 | €19,900 | €9,601 | -€10,299 | -51.8% |
| Financial income | 75/76B | €55 | €32 | -€23 | -41.8% |
| Recurring financial income | 75 | €55 | €32 | -€23 | -41.8% |
| Financial charges | 65/66B | €2,147 | €2,486 | +€339 | +15.8% |
| Recurring financial charges | 65 | €2,147 | €2,486 | +€339 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €17,808 | €7,147 | -€10,661 | -59.9% |
| Income taxes | 67/77 | €4,398 | €650 | -€3,748 | -85.2% |
| Profit (loss) for the period | 9904 | €13,410 | €6,497 | -€6,913 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,410 | €6,497 | -€6,913 | -51.6% |
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 7 October 2026 via checked.be.