EX TEMPO SYSTEMS: 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.
EX TEMPO SYSTEMS
Largest movements
- Cash -€16,737
down €16,737 (-97.6%), from €17,157 to €420
mainly Receivables within one year (-€7,389) and Deferred charges and accrued income (-€5,548)
- Receivables within one year +€7,389
up €7,389 (+20.7%), from €35,747 to €43,136
of which Trade receivables: +€6,803
- Deferred charges and accrued income +€5,548
up €5,548 (+49.9%), from €11,126 to €16,674
- Trade debts -€4,111
down €4,111 (-28.2%), from €14,575 to €10,464
- Gross operating margin -€5,301
down €5,301 (-93.5%), from €5,670 to €369
- Financial income +€3,186
up €3,186 (+651%), from €489 to €3,675
of which Financial income: +€3,186
- Other operating charges +€671
up €671 (+128%), from €524 to €1,195
- Depreciation -€454
no longer reported in 2022 (was €454)
- Financial charges -€82
down €82 (-19.0%), from €430 to €348
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,214 | €379,104 | -€4,110 | -1.1% |
| Fixed assets | 21/28 | €3,341 | €3,341 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,766 | €2,766 | = | 0.0% |
| Furniture and vehicles | 24 | €388 | €388 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,378 | €2,378 | = | 0.0% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €379,873 | €375,763 | -€4,110 | -1.1% |
| Amounts receivable after more than one year | 29 | €315,843 | €315,532 | -€311 | -0.1% |
| Trade receivables | 290 | €4,395 | €4,396 | +€1 | 0.0% |
| Other amounts receivable | 291 | €311,448 | €311,137 | -€311 | -0.1% |
| Amounts receivable within one year | 40/41 | €35,747 | €43,136 | +€7,389 | +20.7% |
| Trade receivables | 40 | €34,015 | €40,818 | +€6,803 | +20.0% |
| Other amounts receivable | 41 | €1,732 | €2,319 | +€587 | +33.9% |
| Cash at bank and in hand | 54/58 | €17,157 | €420 | -€16,737 | -97.6% |
| Deferred charges and accrued income | 490/1 | €11,126 | €16,674 | +€5,548 | +49.9% |
| Total equity and liabilities | 10/49 | €383,214 | €379,104 | -€4,110 | -1.1% |
| Equity | 10/15 | €318,802 | €318,802 | +€0 | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,351 | €298,351 | +€0 | 0.0% |
| Amounts payable | 17/49 | €64,412 | €60,301 | -€4,111 | -6.4% |
| Amounts payable within one year | 42/48 | €64,412 | €60,301 | -€4,111 | -6.4% |
| Trade debts | 44 | €14,575 | €10,464 | -€4,111 | -28.2% |
| Suppliers | 440/4 | €14,575 | €10,464 | -€4,111 | -28.2% |
| Other amounts payable | 47/48 | €49,837 | €49,837 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | - | -€454 | |
| Other operating charges | 640/8 | €524 | €1,195 | +€671 | +128% |
| Non-recurring operating charges | 66A | €4,000 | €2,500 | -€1,500 | -37.5% |
| Gross operating margin | 9900 | €5,670 | €369 | -€5,301 | -93.5% |
| Operating profit (loss) | 9901 | €692 | -€3,326 | -€4,018 | |
| Financial income | 75/76B | €489 | €3,675 | +€3,186 | +651% |
| Recurring financial income | 75 | €489 | €3,675 | +€3,186 | +651% |
| Non-recurring financial income | 76B | €489 | €3,675 | +€3,186 | +651% |
| Financial charges | 65/66B | €430 | €348 | -€82 | -19.0% |
| Recurring financial charges | 65 | €430 | €348 | -€82 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €751 | €0 | -€751 | -99.9% |
| Profit (loss) for the period | 9904 | €751 | €0 | -€751 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €751 | €0 | -€751 | -99.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.