Il Tempios: 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.
Il Tempios
Largest movements
- Stocks and contracts +€6,510
up €6,510 (+51.2%), from €12,712 to €19,223
- Tangible fixed assets +€4,027
up €4,027 (+19.3%), from €20,893 to €24,920
of which Furniture and vehicles: +€5,418
- Cash +€888
up €888 (+55.4%), from €1,604 to €2,492
mainly Trade debts (+€6,001) and Other debts (+€5,353)
- Trade debts +€6,001
up €6,001 (+12.2%), from €49,223 to €55,225
- Other debts +€5,353
up €5,353 (+10.7%), from €50,078 to €55,432
- Depreciation +€1,523
up €1,523 (+41.4%), from €3,679 to €5,202
- Gross operating margin +€1,020
up €1,020 (+10.2%), from €9,980 to €11,000
- Financial income +€775
up €775, from €0 to €775
- Financial charges +€173
up €173 (+45.0%), from €383 to €556
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 | €49,678 | €61,173 | +€11,495 | +23.1% |
| Fixed assets | 21/28 | €23,293 | €27,320 | +€4,027 | +17.3% |
| Tangible fixed assets | 22/27 | €20,893 | €24,920 | +€4,027 | +19.3% |
| Plant, machinery and equipment | 23 | €970 | €685 | -€285 | -29.4% |
| Furniture and vehicles | 24 | €16,849 | €22,267 | +€5,418 | +32.2% |
| Other tangible fixed assets | 26 | €3,075 | €1,969 | -€1,106 | -36.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €26,385 | €33,853 | +€7,468 | +28.3% |
| Stocks and contracts in progress | 3 | €12,712 | €19,223 | +€6,510 | +51.2% |
| Stocks | 30/36 | €12,712 | €19,223 | +€6,510 | +51.2% |
| Amounts receivable within one year | 40/41 | €69 | €138 | +€69 | +100.0% |
| Trade receivables | 40 | €69 | €138 | +€69 | +100.0% |
| Cash at bank and in hand | 54/58 | €1,604 | €2,492 | +€888 | +55.4% |
| Deferred charges and accrued income | 490/1 | €12,000 | €12,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,678 | €61,173 | +€11,495 | +23.1% |
| Equity | 10/15 | -€50,762 | -€50,552 | +€210 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,362 | -€69,152 | +€210 | +0.3% |
| Amounts payable | 17/49 | €100,440 | €111,725 | +€11,285 | +11.2% |
| Amounts payable within one year | 42/48 | €100,440 | €111,725 | +€11,285 | +11.2% |
| Trade debts | 44 | €49,223 | €55,225 | +€6,001 | +12.2% |
| Suppliers | 440/4 | €49,223 | €55,225 | +€6,001 | +12.2% |
| Taxes, remuneration and social security | 45 | €1,138 | €1,069 | -€69 | -6.1% |
| Taxes | 450/3 | €787 | €718 | -€69 | -8.8% |
| Remuneration and social security | 454/9 | €351 | €351 | = | 0.0% |
| Other amounts payable | 47/48 | €50,078 | €55,432 | +€5,353 | +10.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,679 | €5,202 | +€1,523 | +41.4% |
| Other operating charges | 640/8 | €5,808 | €5,808 | -€1 | 0.0% |
| Gross operating margin | 9900 | €9,980 | €11,000 | +€1,020 | +10.2% |
| Operating profit (loss) | 9901 | €492 | -€10 | -€502 | |
| Financial income | 75/76B | €0 | €775 | +€775 | |
| Recurring financial income | 75 | €0 | €775 | +€775 | |
| Financial charges | 65/66B | €383 | €556 | +€173 | +45.0% |
| Recurring financial charges | 65 | €383 | €556 | +€173 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €109 | €210 | +€101 | +92.8% |
| Profit (loss) for the period | 9904 | €109 | €210 | +€101 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109 | €210 | +€101 | +92.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.