ATEMPOREL: 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.
ATEMPOREL
Largest movements
- Cash +€18,559
up €18,559 (+59,868%), from €31 to €18,590
mainly Receivables within one year (+€10,052) and Other debts (+€9,375)
- Receivables within one year -€10,052
down €10,052 (-90.1%), from €11,158 to €1,106
of which Other amounts receivable: -€10,294
- Tangible fixed assets -€7,055
down €7,055 (-3.9%), from €182,230 to €175,175
of which Furniture and vehicles: -€4,808
- Other debts +€9,375
up €9,375 (+10.3%), from €90,903 to €100,278
- Debts after one year -€8,091
down €8,091 (-7.2%), from €111,655 to €103,564
- Trade debts -€2,512
down €2,512 (-67.4%), from €3,725 to €1,213
- Purchases and services -€54,331
no longer reported in 2025 (was €54,331)
- Turnover -€32,441
no longer reported in 2025 (was €32,441)
- Gross operating margin +€29,191
up €29,191, from -€21,890 to €7,301
- Financial income -€3,696
down €3,696 (-73.0%), from €5,063 to €1,367
of which Financial income: -€4,936
- Depreciation -€1,162
down €1,162 (-29.4%), from €3,946 to €2,784
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 | €193,475 | €194,927 | +€1,452 | +0.8% |
| Fixed assets | 21/28 | €182,286 | €175,231 | -€7,055 | -3.9% |
| Tangible fixed assets | 22/27 | €182,230 | €175,175 | -€7,055 | -3.9% |
| Land and buildings | 22 | €174,524 | €172,277 | -€2,247 | -1.3% |
| Furniture and vehicles | 24 | €7,706 | €2,898 | -€4,808 | -62.4% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €11,189 | €19,696 | +€8,507 | +76.0% |
| Amounts receivable within one year | 40/41 | €11,158 | €1,106 | -€10,052 | -90.1% |
| Trade receivables | 40 | €121 | €363 | +€242 | +200% |
| Other amounts receivable | 41 | €11,037 | €743 | -€10,294 | -93.3% |
| Cash at bank and in hand | 54/58 | €31 | €18,590 | +€18,559 | +59,868% |
| Total equity and liabilities | 10/49 | €193,475 | €194,927 | +€1,452 | +0.8% |
| Equity | 10/15 | -€20,074 | -€18,830 | +€1,244 | +6.2% |
| Contributions | 10/11 | €6,460 | €6,460 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,393 | -€27,149 | +€1,244 | +4.4% |
| Amounts payable | 17/49 | €213,549 | €213,757 | +€208 | +0.1% |
| Amounts payable after more than one year | 17 | €111,655 | €103,564 | -€8,091 | -7.2% |
| Financial debts | 170/4 | €111,655 | €103,564 | -€8,091 | -7.2% |
| Amounts payable within one year | 42/48 | €101,216 | €109,515 | +€8,299 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €5,668 | €5,520 | -€148 | -2.6% |
| Trade debts | 44 | €3,725 | €1,213 | -€2,512 | -67.4% |
| Suppliers | 440/4 | €3,725 | €1,213 | -€2,512 | -67.4% |
| Taxes, remuneration and social security | 45 | €920 | €2,504 | +€1,584 | +172% |
| Taxes | 450/3 | €920 | €2,504 | +€1,584 | +172% |
| Other amounts payable | 47/48 | €90,903 | €100,278 | +€9,375 | +10.3% |
| Accrued charges and deferred income | 492/3 | €678 | €678 | = | 0.0% |
| Turnover | 70 | €32,441 | - | -€32,441 | |
| Goods, raw materials, services and sundry goods | 60/61 | €54,331 | - | -€54,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €2,784 | -€1,162 | -29.4% |
| Other operating charges | 640/8 | €2,557 | €1,693 | -€864 | -33.8% |
| Gross operating margin | 9900 | -€21,890 | €7,301 | +€29,191 | |
| Operating profit (loss) | 9901 | -€28,393 | €2,824 | +€31,217 | |
| Financial income | 75/76B | €5,063 | €1,367 | -€3,696 | -73.0% |
| Recurring financial income | 75 | €5,063 | €127 | -€4,936 | -97.5% |
| Non-recurring financial income | 76B | - | €1,240 | +€1,240 | |
| Financial charges | 65/66B | €4,062 | €2,944 | -€1,118 | -27.5% |
| Recurring financial charges | 65 | €4,062 | €2,944 | -€1,118 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,392 | €1,247 | +€28,639 | |
| Income taxes | 67/77 | €65 | €3 | -€62 | -95.4% |
| Profit (loss) for the period | 9904 | -€27,457 | €1,244 | +€28,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,457 | €1,244 | +€28,701 |
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 20 October 2026 via checked.be.