TPMALIA: 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.
TPMALIA
Largest movements
- Deferred charges and accrued income +€74,466
up €74,466 (+1,063%), from €7,008 to €81,474
- Cash -€19,495
down €19,495 (-40.2%), from €48,474 to €28,979
mainly Deferred charges and accrued income (-€74,466) and Net result for the year (-€59,337)
- Receivables within one year +€16,367
up €16,367 (+454%), from €3,601 to €19,968
of which Other amounts receivable: +€19,968
- Stocks and contracts -€10,201
down €10,201 (-52.4%), from €19,453 to €9,252
- Tangible fixed assets +€7,995
up €7,995 (+16.7%), from €47,910 to €55,905
of which Plant, machinery and equipment: +€13,305
- Trade debts +€88,716
up €88,716 (+234%), from €37,874 to €126,591
- Profit (loss) carried forward -€59,337
down €59,337 (-251%), from -€23,601 to -€82,938
- Debts after one year +€27,518
up €27,518 (+57.7%), from €47,681 to €75,199
- Current portion of long-term debt +€20,967
up €20,967 (+2,315%), from €906 to €21,873
- Accrued charges and deferred income +€15,233
new in 2023: €15,233
- Staff costs +€37,195
up €37,195 (+29.5%), from €126,286 to €163,481
- Gross operating margin -€26,958
down €26,958 (-17.3%), from €156,209 to €129,250
- Depreciation -€6,000
down €6,000 (-27.6%), from €21,739 to €15,739
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,446 | €195,578 | +€69,132 | +54.7% |
| Fixed assets | 21/28 | €47,910 | €55,905 | +€7,995 | +16.7% |
| Tangible fixed assets | 22/27 | €47,910 | €55,905 | +€7,995 | +16.7% |
| Plant, machinery and equipment | 23 | €34,401 | €47,706 | +€13,305 | +38.7% |
| Furniture and vehicles | 24 | €4,789 | €2,429 | -€2,360 | -49.3% |
| Other tangible fixed assets | 26 | €8,720 | €5,770 | -€2,950 | -33.8% |
| Current assets | 29/58 | €78,536 | €139,674 | +€61,137 | +77.8% |
| Stocks and contracts in progress | 3 | €19,453 | €9,252 | -€10,201 | -52.4% |
| Stocks | 30/36 | €19,453 | €9,252 | -€10,201 | -52.4% |
| Amounts receivable within one year | 40/41 | €3,601 | €19,968 | +€16,367 | +454% |
| Trade receivables | 40 | €3,601 | - | -€3,601 | |
| Other amounts receivable | 41 | - | €19,968 | +€19,968 | |
| Cash at bank and in hand | 54/58 | €48,474 | €28,979 | -€19,495 | -40.2% |
| Deferred charges and accrued income | 490/1 | €7,008 | €81,474 | +€74,466 | +1,063% |
| Total equity and liabilities | 10/49 | €126,446 | €195,578 | +€69,132 | +54.7% |
| Equity | 10/15 | -€5,001 | -€64,338 | -€59,337 | -1,186% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,601 | -€82,938 | -€59,337 | -251% |
| Amounts payable | 17/49 | €131,447 | €259,917 | +€128,470 | +97.7% |
| Amounts payable after more than one year | 17 | €47,681 | €75,199 | +€27,518 | +57.7% |
| Financial debts | 170/4 | €47,681 | €75,199 | +€27,518 | +57.7% |
| Amounts payable within one year | 42/48 | €83,766 | €169,485 | +€85,719 | +102% |
| Current portion of amounts payable after more than one year | 42 | €906 | €21,873 | +€20,967 | +2,315% |
| Trade debts | 44 | €37,874 | €126,591 | +€88,716 | +234% |
| Suppliers | 440/4 | €37,874 | €126,591 | +€88,716 | +234% |
| Taxes, remuneration and social security | 45 | €32,750 | €21,022 | -€11,728 | -35.8% |
| Taxes | 450/3 | €5,284 | €5,848 | +€564 | +10.7% |
| Remuneration and social security | 454/9 | €27,465 | €15,173 | -€12,292 | -44.8% |
| Other amounts payable | 47/48 | €12,236 | - | -€12,236 | |
| Accrued charges and deferred income | 492/3 | - | €15,233 | +€15,233 | |
| Remuneration, social security and pensions | 62 | €126,286 | €163,481 | +€37,195 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,739 | €15,739 | -€6,000 | -27.6% |
| Other operating charges | 640/8 | €1,838 | €2,158 | +€321 | +17.4% |
| Gross operating margin | 9900 | €156,209 | €129,250 | -€26,958 | -17.3% |
| Operating profit (loss) | 9901 | €6,346 | -€52,128 | -€58,474 | |
| Financial charges | 65/66B | €5,753 | €7,209 | +€1,456 | +25.3% |
| Recurring financial charges | 65 | €5,753 | €7,209 | +€1,456 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €592 | -€59,337 | -€59,930 | |
| Profit (loss) for the period | 9904 | €592 | -€59,337 | -€59,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €592 | -€59,337 | -€59,930 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.