TMPC: what changed
Two financial 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.
TMPC
Largest movements
- Receivables within one year +€13,791
up €13,791 (+31.8%), from €43,418 to €57,209
of which Trade receivables: +€14,799
- Cash +€3,326
up €3,326 (+43.8%), from €7,596 to €10,922
mainly Net result for the year (+€20,818) and Depreciation (+€15,523)
- Tangible fixed assets +€2,543
up €2,543 (+15.8%), from €16,045 to €18,588
of which Land and buildings: +€18,000
- Reserves +€20,818
up €20,818 (+77.0%), from €27,021 to €47,839
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€7,918
down €7,918 (-21.7%), from €36,417 to €28,499
of which Remuneration and social security: -€11,095
- Current portion of long-term debt -€6,929
no longer reported in 2025 (was €6,929)
- Trade debts +€3,455
up €3,455 (+17.0%), from €20,290 to €23,745
- Staff costs -€27,369
down €27,369 (-52.2%), from €52,480 to €25,111
- Gross operating margin -€7,042
down €7,042 (-8.2%), from €85,838 to €78,796
- Purchases and services +€6,325
up €6,325 (+4.2%), from €149,922 to €156,247
- Depreciation +€5,646
up €5,646 (+57.2%), from €9,877 to €15,523
- Taxes +€5,263
up €5,263 (+70.5%), from €7,463 to €12,726
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.
Derived cash bridge
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 | €117,254 | €136,719 | +€19,465 | +16.6% |
| Fixed assets | 21/28 | €16,240 | €18,588 | +€2,348 | +14.5% |
| Intangible fixed assets | 21 | €195 | - | -€195 | |
| Tangible fixed assets | 22/27 | €16,045 | €18,588 | +€2,543 | +15.8% |
| Land and buildings | 22 | - | €18,000 | +€18,000 | |
| Plant, machinery and equipment | 23 | €14,801 | €588 | -€14,213 | -96.0% |
| Furniture and vehicles | 24 | €1,244 | - | -€1,244 | |
| Current assets | 29/58 | €101,014 | €118,131 | +€17,117 | +16.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,418 | €57,209 | +€13,791 | +31.8% |
| Trade receivables | 40 | €26,042 | €40,841 | +€14,799 | +56.8% |
| Other amounts receivable | 41 | €17,376 | €16,368 | -€1,008 | -5.8% |
| Cash at bank and in hand | 54/58 | €7,596 | €10,922 | +€3,326 | +43.8% |
| Total equity and liabilities | 10/49 | €117,254 | €136,719 | +€19,465 | +16.6% |
| Equity | 10/15 | €36,896 | €57,714 | +€20,818 | +56.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,021 | €47,839 | +€20,818 | +77.0% |
| Distributable reserves | 133 | €27,021 | €47,839 | +€20,818 | +77.0% |
| Profit (loss) carried forward | 14 | €3,675 | €3,675 | = | 0.0% |
| Amounts payable | 17/49 | €80,358 | €79,005 | -€1,353 | -1.7% |
| Amounts payable after more than one year | 17 | €6,766 | €6,766 | = | 0.0% |
| Financial debts | 170/4 | €6,766 | €6,766 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,592 | €72,239 | -€1,353 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €6,929 | - | -€6,929 | |
| Financial debts | 43 | €9,956 | €9,995 | +€39 | +0.4% |
| Credit institutions | 430/8 | €9,956 | €9,995 | +€39 | +0.4% |
| Trade debts | 44 | €20,290 | €23,745 | +€3,455 | +17.0% |
| Suppliers | 440/4 | €20,290 | €23,745 | +€3,455 | +17.0% |
| Taxes, remuneration and social security | 45 | €36,417 | €28,499 | -€7,918 | -21.7% |
| Taxes | 450/3 | €25,322 | €28,499 | +€3,177 | +12.5% |
| Remuneration and social security | 454/9 | €11,095 | - | -€11,095 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Turnover | 70 | €235,760 | €235,044 | -€716 | -0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,922 | €156,247 | +€6,325 | +4.2% |
| Remuneration, social security and pensions | 62 | €52,480 | €25,111 | -€27,369 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,877 | €15,523 | +€5,646 | +57.2% |
| Other operating charges | 640/8 | €4,779 | €3,895 | -€884 | -18.5% |
| Gross operating margin | 9900 | €85,838 | €78,796 | -€7,042 | -8.2% |
| Operating profit (loss) | 9901 | €18,702 | €34,267 | +€15,565 | +83.2% |
| Financial income | 75/76B | €2,398 | €1,508 | -€890 | -37.1% |
| Recurring financial income | 75 | €2,398 | €1,508 | -€890 | -37.1% |
| Financial charges | 65/66B | €3,038 | €2,231 | -€807 | -26.6% |
| Recurring financial charges | 65 | €3,038 | €2,231 | -€807 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €18,062 | €33,544 | +€15,482 | +85.7% |
| Income taxes | 67/77 | €7,463 | €12,726 | +€5,263 | +70.5% |
| Profit (loss) for the period | 9904 | €10,599 | €20,818 | +€10,219 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,599 | €20,818 | +€10,219 | +96.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.