Temtas: 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.
Temtas
Largest movements
- Deferred charges and accrued income -€3,952
down €3,952 (-62.9%), from €6,282 to €2,330
- Cash -€2,943
down €2,943 (-57.9%), from €5,082 to €2,139
mainly Other debts (-€10,787) and Investment in fixed assets (net) (-€2,558)
- Tangible fixed assets +€1,985
up €1,985 (+417.7%), from €475 to €2,460
of which Furniture and vehicles: +€1,572
- Receivables within one year -€1,083
down €1,083 (-64.9%), from €1,669 to €586
of which Trade receivables: -€984
- Stocks and contracts +€715
up €715 (+67.5%), from €1,060 to €1,775
- Other debts -€10,787
down €10,787 (-76.7%), from €14,056 to €3,268
- Profit (loss) carried forward +€2,797
up €2,797 (+22.9%), from -€12,198 to -€9,401
- Tax, wage and social debts +€2,556
up €2,556 (+96.8%), from €2,641 to €5,197
- Trade debts +€1,245
up €1,245 (+76.7%), from €1,623 to €2,868
- Accrued charges and deferred income -€1,090
down €1,090 (-52.2%), from €2,090 to €1,000
- Gross operating margin +€12,175
up €12,175, from -€5,822 to €6,353
- Other operating charges +€912
up €912 (+112.7%), from €810 to €1,722
- Staff costs -€722
no longer reported in 2022 (was €722)
- Financial charges +€505
up €505 (+103.4%), from €489 to €994
- Depreciation +€308
up €308 (+116.2%), from €265 to €573
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,569 | €9,290 | -€5,279 | -36.2% |
| Fixed assets | 21/28 | €475 | €2,460 | +€1,985 | +417.7% |
| Tangible fixed assets | 22/27 | €475 | €2,460 | +€1,985 | +417.7% |
| Plant, machinery and equipment | 23 | - | €413 | +€413 | |
| Furniture and vehicles | 24 | €475 | €2,047 | +€1,572 | +330.7% |
| Current assets | 29/58 | €14,094 | €6,830 | -€7,264 | -51.5% |
| Stocks and contracts in progress | 3 | €1,060 | €1,775 | +€715 | +67.5% |
| Stocks | 30/36 | €1,060 | €1,775 | +€715 | +67.5% |
| Amounts receivable within one year | 40/41 | €1,669 | €586 | -€1,083 | -64.9% |
| Trade receivables | 40 | €1,542 | €558 | -€984 | -63.8% |
| Other amounts receivable | 41 | €128 | €28 | -€99 | -77.7% |
| Cash at bank and in hand | 54/58 | €5,082 | €2,139 | -€2,943 | -57.9% |
| Deferred charges and accrued income | 490/1 | €6,282 | €2,330 | -€3,952 | -62.9% |
| Total equity and liabilities | 10/49 | €14,569 | €9,290 | -€5,279 | -36.2% |
| Equity | 10/15 | -€5,840 | -€3,043 | +€2,797 | +47.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158 | €158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €158 | €158 | = | 0.0% |
| Reserves not available under the articles | 1311 | €158 | €158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,198 | -€9,401 | +€2,797 | +22.9% |
| Amounts payable | 17/49 | €20,409 | €12,333 | -€8,076 | -39.6% |
| Amounts payable within one year | 42/48 | €18,319 | €11,333 | -€6,986 | -38.1% |
| Trade debts | 44 | €1,623 | €2,868 | +€1,245 | +76.7% |
| Suppliers | 440/4 | €1,623 | €2,868 | +€1,245 | +76.7% |
| Taxes, remuneration and social security | 45 | €2,641 | €5,197 | +€2,556 | +96.8% |
| Taxes | 450/3 | €2,641 | €5,197 | +€2,556 | +96.8% |
| Other amounts payable | 47/48 | €14,056 | €3,268 | -€10,787 | -76.7% |
| Accrued charges and deferred income | 492/3 | €2,090 | €1,000 | -€1,090 | -52.2% |
| Remuneration, social security and pensions | 62 | €722 | - | -€722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265 | €573 | +€308 | +116.2% |
| Other operating charges | 640/8 | €810 | €1,722 | +€912 | +112.7% |
| Gross operating margin | 9900 | -€5,822 | €6,353 | +€12,175 | |
| Operating profit (loss) | 9901 | -€7,619 | €4,058 | +€11,677 | |
| Financial income | 75/76B | €294 | €68 | -€227 | -77.0% |
| Recurring financial income | 75 | €294 | €68 | -€227 | -77.0% |
| Financial charges | 65/66B | €489 | €994 | +€505 | +103.4% |
| Recurring financial charges | 65 | €489 | €994 | +€505 | +103.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,813 | €3,132 | +€10,945 | |
| Income taxes | 67/77 | €328 | €335 | +€7 | +2.0% |
| Profit (loss) for the period | 9904 | -€8,141 | €2,797 | +€10,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,141 | €2,797 | +€10,938 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.