TEMSI: 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.
TEMSI
Largest movements
- Receivables within one year +€15,616
up €15,616 (+64.6%), from €24,165 to €39,781
of which Trade receivables: +€16,379
- Cash +€7,618
up €7,618 (+2530.9%), from €301 to €7,919
mainly Net result for the year (+€26,286)
- Deferred charges and accrued income +€1,044
up €1,044 (+147.2%), from €709 to €1,753
- Reserves +€26,286
up €26,286 (+163.3%), from €16,097 to €42,383
of which Distributable reserves: +€26,286
- Tax, wage and social debts -€1,750
no longer reported in 2025 (was €1,750)
- Gross operating margin +€26,204
up €26,204 (+2113.2%), from €1,240 to €27,444
- Other operating charges +€286
up €286 (+55.5%), from €515 to €801
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 | €25,175 | €49,453 | +€24,278 | +96.4% |
| Current assets | 29/58 | €25,175 | €49,453 | +€24,278 | +96.4% |
| Amounts receivable within one year | 40/41 | €24,165 | €39,781 | +€15,616 | +64.6% |
| Trade receivables | 40 | €22,608 | €38,987 | +€16,379 | +72.4% |
| Other amounts receivable | 41 | €1,557 | €794 | -€763 | -49.0% |
| Cash at bank and in hand | 54/58 | €301 | €7,919 | +€7,618 | +2530.9% |
| Deferred charges and accrued income | 490/1 | €709 | €1,753 | +€1,044 | +147.2% |
| Total equity and liabilities | 10/49 | €25,175 | €49,453 | +€24,278 | +96.4% |
| Equity | 10/15 | €22,297 | €48,583 | +€26,286 | +117.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,097 | €42,383 | +€26,286 | +163.3% |
| 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 | €14,237 | €40,523 | +€26,286 | +184.6% |
| Amounts payable | 17/49 | €2,878 | €870 | -€2,008 | -69.8% |
| Amounts payable within one year | 42/48 | €2,878 | €870 | -€2,008 | -69.8% |
| Trade debts | 44 | €878 | €850 | -€28 | -3.2% |
| Suppliers | 440/4 | €878 | €850 | -€28 | -3.2% |
| Taxes, remuneration and social security | 45 | €1,750 | - | -€1,750 | |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €250 | €20 | -€230 | -92.0% |
| Other operating charges | 640/8 | €515 | €801 | +€286 | +55.5% |
| Gross operating margin | 9900 | €1,240 | €27,444 | +€26,204 | +2113.2% |
| Operating profit (loss) | 9901 | €725 | €26,643 | +€25,918 | +3574.9% |
| Financial charges | 65/66B | €202 | €357 | +€155 | +76.7% |
| Recurring financial charges | 65 | €134 | €178 | +€44 | +32.8% |
| Non-recurring financial charges | 66B | €68 | €179 | +€111 | +163.2% |
| Profit (loss) for the period before taxes | 9903 | €523 | €26,286 | +€25,763 | +4926.0% |
| Profit (loss) for the period | 9904 | €523 | €26,286 | +€25,763 | +4926.0% |
| Profit (loss) for the period to be appropriated | 9905 | €523 | €26,286 | +€25,763 | +4926.0% |
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 8 October 2026 via checked.be.