TEMSAMANE: 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.
TEMSAMANE
Largest movements
- Cash -€10,134
down €10,134 (-34.7%), from €29,176 to €19,042
mainly Other debts (-€32,785) and Receivables within one year (-€7,935)
- Receivables within one year +€7,935
up €7,935 (+69.8%), from €11,361 to €19,296
- Other debts -€32,785
down €32,785 (-35.7%), from €91,781 to €58,997
- Profit (loss) carried forward +€32,658
up €32,658 (+42.6%), from -€76,618 to -€43,960
- Trade debts -€3,345
down €3,345 (-12.8%), from €26,070 to €22,724
- Tax, wage and social debts +€1,274
up €1,274 (+6.4%), from €19,792 to €21,066
of which Remuneration and social security: +€1,046
- Gross operating margin +€18,105
up €18,105 (+41.0%), from €44,129 to €62,234
- Financial charges -€14,630
down €14,630 (-97.4%), from €15,017 to €386
of which Non-recurring financial charges: -€14,650
- Staff costs +€7,484
up €7,484 (+34.9%), from €21,462 to €28,946
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,178 | €58,980 | -€2,199 | -3.6% |
| Fixed assets | 21/28 | €1,650 | €1,650 | = | 0.0% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €59,528 | €57,330 | -€2,199 | -3.7% |
| Stocks and contracts in progress | 3 | €18,992 | €18,992 | = | 0.0% |
| Stocks | 30/36 | €18,992 | €18,992 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,361 | €19,296 | +€7,935 | +69.8% |
| Other amounts receivable | 41 | €11,361 | €19,296 | +€7,935 | +69.8% |
| Cash at bank and in hand | 54/58 | €29,176 | €19,042 | -€10,134 | -34.7% |
| Total equity and liabilities | 10/49 | €61,178 | €58,980 | -€2,199 | -3.6% |
| Equity | 10/15 | -€76,465 | -€43,807 | +€32,658 | +42.7% |
| Reserves | 13 | €153 | €153 | = | 0.0% |
| Non-distributable reserves | 130/1 | €153 | €153 | = | 0.0% |
| Reserves not available under the articles | 1311 | €153 | €153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,618 | -€43,960 | +€32,658 | +42.6% |
| Amounts payable | 17/49 | €137,643 | €102,787 | -€34,856 | -25.3% |
| Amounts payable within one year | 42/48 | €137,643 | €102,787 | -€34,856 | -25.3% |
| Trade debts | 44 | €26,070 | €22,724 | -€3,345 | -12.8% |
| Suppliers | 440/4 | €26,070 | €22,724 | -€3,345 | -12.8% |
| Taxes, remuneration and social security | 45 | €19,792 | €21,066 | +€1,274 | +6.4% |
| Taxes | 450/3 | €3,260 | €3,488 | +€228 | +7.0% |
| Remuneration and social security | 454/9 | €16,532 | €17,578 | +€1,046 | +6.3% |
| Other amounts payable | 47/48 | €91,781 | €58,997 | -€32,785 | -35.7% |
| Remuneration, social security and pensions | 62 | €21,462 | €28,946 | +€7,484 | +34.9% |
| Other operating charges | 640/8 | - | €244 | +€244 | |
| Gross operating margin | 9900 | €44,129 | €62,234 | +€18,105 | +41.0% |
| Operating profit (loss) | 9901 | €22,667 | €33,044 | +€10,377 | +45.8% |
| Financial charges | 65/66B | €15,017 | €386 | -€14,630 | -97.4% |
| Recurring financial charges | 65 | €367 | €386 | +€20 | +5.4% |
| Non-recurring financial charges | 66B | €14,650 | - | -€14,650 | |
| Profit (loss) for the period before taxes | 9903 | €7,651 | €32,658 | +€25,007 | +326.8% |
| Profit (loss) for the period | 9904 | €7,651 | €32,658 | +€25,007 | +326.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,651 | €32,658 | +€25,007 | +326.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.