TMP: 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.
TMP
Largest movements
- Receivables within one year +€42,579
up €42,579 (+31.7%), from €134,334 to €176,913
of which Other amounts receivable: +€50,359
- Tangible fixed assets -€31,137
down €31,137 (-50.5%), from €61,700 to €30,562
of which Leasing and similar rights: -€30,623
- Deferred charges and accrued income -€23,888
down €23,888 (-91.3%), from €26,175 to €2,287
- Debts after one year -€32,957
down €32,957 (-50.4%), from €65,378 to €32,421
- Reserves +€30,000
up €30,000 (+12.2%), from €246,036 to €276,036
of which Distributable reserves: +€30,000
- Trade debts -€28,669
down €28,669 (-92.6%), from €30,971 to €2,302
- Profit (loss) carried forward +€25,452
up €25,452 (+17.1%), from €148,661 to €174,113
- Gross operating margin -€8,460
down €8,460 (-15.7%), from €53,908 to €45,448
- Financial income +€3,234
up €3,234 (+11.1%), from €29,161 to €32,395
- Other operating charges +€2,474
up €2,474 (+79.7%), from €3,104 to €5,578
- Depreciation +€1,023
up €1,023 (+11.1%), from €9,235 to €10,258
- Taxes -€830
down €830 (-18.8%), from €4,417 to €3,587
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 | €536,676 | €522,266 | -€14,410 | -2.7% |
| Formation expenses | 20 | €1,964 | €0 | -€1,964 | -100.0% |
| Fixed assets | 21/28 | €64,200 | €33,062 | -€31,137 | -48.5% |
| Tangible fixed assets | 22/27 | €61,700 | €30,562 | -€31,137 | -50.5% |
| Plant, machinery and equipment | 23 | €230 | €61 | -€169 | -73.3% |
| Furniture and vehicles | 24 | €2,056 | €1,710 | -€346 | -16.8% |
| Leasing and similar rights | 25 | €59,414 | €28,791 | -€30,623 | -51.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €470,513 | €489,204 | +€18,691 | +4.0% |
| Amounts receivable after more than one year | 29 | €220,000 | €220,000 | = | 0.0% |
| Other amounts receivable | 291 | €220,000 | €220,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,334 | €176,913 | +€42,579 | +31.7% |
| Trade receivables | 40 | €26,301 | €18,520 | -€7,780 | -29.6% |
| Other amounts receivable | 41 | €108,033 | €158,392 | +€50,359 | +46.6% |
| Current investments | 50/53 | €90,000 | €90,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4 | €4 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €26,175 | €2,287 | -€23,888 | -91.3% |
| Total equity and liabilities | 10/49 | €536,676 | €522,266 | -€14,410 | -2.7% |
| Equity | 10/15 | €413,247 | €468,699 | +€55,452 | +13.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €246,036 | €276,036 | +€30,000 | +12.2% |
| Non-distributable reserves | 130/1 | €5,358 | €5,358 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,358 | €5,358 | = | 0.0% |
| Distributable reserves | 133 | €240,678 | €270,678 | +€30,000 | +12.5% |
| Profit (loss) carried forward | 14 | €148,661 | €174,113 | +€25,452 | +17.1% |
| Amounts payable | 17/49 | €123,429 | €53,567 | -€69,862 | -56.6% |
| Amounts payable after more than one year | 17 | €65,378 | €32,421 | -€32,957 | -50.4% |
| Financial debts | 170/4 | €65,378 | €32,421 | -€32,957 | -50.4% |
| Amounts payable within one year | 42/48 | €54,642 | €21,146 | -€33,496 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €8,257 | €8,666 | +€408 | +4.9% |
| Financial debts | 43 | €8,104 | €3,686 | -€4,418 | -54.5% |
| Credit institutions | 430/8 | €8,104 | €3,686 | -€4,418 | -54.5% |
| Trade debts | 44 | €30,971 | €2,302 | -€28,669 | -92.6% |
| Suppliers | 440/4 | €30,971 | €2,302 | -€28,669 | -92.6% |
| Taxes, remuneration and social security | 45 | €7,310 | €6,492 | -€818 | -11.2% |
| Taxes | 450/3 | €7,310 | €6,492 | -€818 | -11.2% |
| Accrued charges and deferred income | 492/3 | €3,409 | €0 | -€3,409 | -100.0% |
| Non-recurring operating income | 76A | - | €2,236 | +€2,236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,235 | €10,258 | +€1,023 | +11.1% |
| Other operating charges | 640/8 | €3,104 | €5,578 | +€2,474 | +79.7% |
| Gross operating margin | 9900 | €53,908 | €45,448 | -€8,460 | -15.7% |
| Operating profit (loss) | 9901 | €41,569 | €29,612 | -€11,957 | -28.8% |
| Financial income | 75/76B | €29,161 | €32,395 | +€3,234 | +11.1% |
| Recurring financial income | 75 | €29,161 | €32,395 | +€3,234 | +11.1% |
| Financial charges | 65/66B | €2,297 | €2,967 | +€670 | +29.2% |
| Recurring financial charges | 65 | €2,297 | €2,967 | +€670 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €68,433 | €59,040 | -€9,393 | -13.7% |
| Income taxes | 67/77 | €4,417 | €3,587 | -€830 | -18.8% |
| Profit (loss) for the period | 9904 | €64,016 | €55,452 | -€8,563 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,016 | €55,452 | -€8,563 | -13.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.