TMP Management: 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 Management
Largest movements
- Receivables within one year +€45,846
up €45,846 (+16.0%), from €286,682 to €332,528
- Tangible fixed assets -€29,734
down €29,734 (-11.0%), from €269,806 to €240,072
of which Land and buildings: -€29,286
- Other debts +€49,500
up €49,500 (+10.2%), from €486,957 to €536,457
- Profit (loss) carried forward -€34,623
down €34,623 (-31.6%), from -€109,575 to -€144,198
- Gross operating margin -€5,958
down €5,958 (-38.1%), from €15,646 to €9,688
- Depreciation +€1,123
up €1,123 (+3.9%), from €28,611 to €29,734
- Other operating charges -€996
down €996 (-30.6%), from €3,249 to €2,253
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 | €1,676,291 | €1,692,355 | +€16,064 | +1.0% |
| Fixed assets | 21/28 | €1,044,556 | €1,014,822 | -€29,734 | -2.8% |
| Tangible fixed assets | 22/27 | €269,806 | €240,072 | -€29,734 | -11.0% |
| Land and buildings | 22 | €269,358 | €240,072 | -€29,286 | -10.9% |
| Plant, machinery and equipment | 23 | €28 | - | -€28 | |
| Furniture and vehicles | 24 | €419 | - | -€419 | |
| Financial fixed assets | 28 | €774,750 | €774,750 | = | 0.0% |
| Current assets | 29/58 | €631,735 | €677,533 | +€45,798 | +7.2% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €275,000 | €275,000 | = | 0.0% |
| Stocks | 30/36 | €275,000 | €275,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €286,682 | €332,528 | +€45,846 | +16.0% |
| Other amounts receivable | 41 | €286,682 | €332,528 | +€45,846 | +16.0% |
| Cash at bank and in hand | 54/58 | €53 | €5 | -€49 | -90.8% |
| Total equity and liabilities | 10/49 | €1,676,291 | €1,692,355 | +€16,064 | +1.0% |
| Equity | 10/15 | €373,553 | €338,931 | -€34,623 | -9.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €433,129 | €433,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | - | -€5,000 | |
| Reserves not available under the articles | 1311 | €5,000 | - | -€5,000 | |
| Distributable reserves | 133 | €428,129 | €433,129 | +€5,000 | +1.2% |
| Profit (loss) carried forward | 14 | -€109,575 | -€144,198 | -€34,623 | -31.6% |
| Amounts payable | 17/49 | €1,302,737 | €1,353,424 | +€50,687 | +3.9% |
| Amounts payable after more than one year | 17 | €784,000 | €784,000 | = | 0.0% |
| Financial debts | 170/4 | €478,000 | €478,000 | = | 0.0% |
| Other amounts payable | 178/9 | €306,000 | €306,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €518,737 | €569,424 | +€50,687 | +9.8% |
| Financial debts | 43 | €1,647 | €363 | -€1,284 | -78.0% |
| Credit institutions | 430/8 | €1,647 | €363 | -€1,284 | -78.0% |
| Trade debts | 44 | €30,133 | €32,604 | +€2,471 | +8.2% |
| Suppliers | 440/4 | €30,133 | €32,604 | +€2,471 | +8.2% |
| Other amounts payable | 47/48 | €486,957 | €536,457 | +€49,500 | +10.2% |
| Non-recurring operating income | 76A | €11,242 | - | -€11,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,611 | €29,734 | +€1,123 | +3.9% |
| Other operating charges | 640/8 | €3,249 | €2,253 | -€996 | -30.6% |
| Gross operating margin | 9900 | €15,646 | €9,688 | -€5,958 | -38.1% |
| Operating profit (loss) | 9901 | -€16,214 | -€22,299 | -€6,085 | -37.5% |
| Financial charges | 65/66B | €12,296 | €12,324 | +€28 | +0.2% |
| Recurring financial charges | 65 | €12,296 | €12,324 | +€28 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,510 | -€34,623 | -€6,113 | -21.4% |
| Profit (loss) for the period | 9904 | -€28,510 | -€34,623 | -€6,113 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,510 | -€34,623 | -€6,113 | -21.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.