IN TEMPORE: 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.
IN TEMPORE
Largest movements
- Intangible fixed assets -€11,616
down €11,616 (-62.0%), from €18,732 to €7,116
- Receivables within one year +€8,969
up €8,969 (+218.3%), from €4,109 to €13,078
of which Trade receivables: +€8,858
- Tangible fixed assets -€3,521
down €3,521 (-36.4%), from €9,686 to €6,165
of which Furniture and vehicles: -€2,965
- Deferred charges and accrued income -€366
down €366 (-29.6%), from €1,236 to €870
- Trade debts +€17,808
new in 2025: €17,808
- Profit (loss) carried forward -€15,674
down €15,674 (-14.4%), from -€108,486 to -€124,160
- Other debts -€7,502
down €7,502 (-6.3%), from €119,147 to €111,646
- Tax, wage and social debts -€1,953
down €1,953 (-88.6%), from €2,206 to €252
- Short-term financial debts +€682
new in 2025: €682
- Staff costs -€9,651
down €9,651 (-89.0%), from €10,849 to €1,198
- Gross operating margin -€3,433
down €3,433 (-75.8%), from €4,529 to €1,096
- Provisions -€1,467
down €1,467 (-100.0%), from €1,467 to €0
- Financial charges +€280
up €280 (+312.8%), from €89 to €369
- Depreciation -€254
down €254 (-1.6%), from €15,390 to €15,137
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.
Cash bridge derived
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 | €33,867 | €27,229 | -€6,638 | -19.6% |
| Fixed assets | 21/28 | €28,417 | €13,280 | -€15,137 | -53.3% |
| Intangible fixed assets | 21 | €18,732 | €7,116 | -€11,616 | -62.0% |
| Tangible fixed assets | 22/27 | €9,686 | €6,165 | -€3,521 | -36.4% |
| Plant, machinery and equipment | 23 | €666 | €110 | -€556 | -83.5% |
| Furniture and vehicles | 24 | €9,020 | €6,055 | -€2,965 | -32.9% |
| Current assets | 29/58 | €5,450 | €13,948 | +€8,498 | +155.9% |
| Amounts receivable within one year | 40/41 | €4,109 | €13,078 | +€8,969 | +218.3% |
| Trade receivables | 40 | €3,935 | €12,793 | +€8,858 | +225.1% |
| Other amounts receivable | 41 | €174 | €285 | +€111 | +63.7% |
| Cash at bank and in hand | 54/58 | €104 | €0 | -€104 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,236 | €870 | -€366 | -29.6% |
| Total equity and liabilities | 10/49 | €33,867 | €27,229 | -€6,638 | -19.6% |
| Equity | 10/15 | -€87,486 | -€103,160 | -€15,674 | -17.9% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,486 | -€124,160 | -€15,674 | -14.4% |
| Amounts payable | 17/49 | €121,353 | €130,389 | +€9,036 | +7.4% |
| Amounts payable within one year | 42/48 | €121,353 | €130,389 | +€9,036 | +7.4% |
| Financial debts | 43 | - | €682 | +€682 | |
| Credit institutions | 430/8 | - | €682 | +€682 | |
| Trade debts | 44 | - | €17,808 | +€17,808 | |
| Suppliers | 440/4 | - | €17,808 | +€17,808 | |
| Taxes, remuneration and social security | 45 | €2,206 | €252 | -€1,953 | -88.6% |
| Taxes | 450/3 | €2,206 | €252 | -€1,953 | -88.6% |
| Other amounts payable | 47/48 | €119,147 | €111,646 | -€7,502 | -6.3% |
| Remuneration, social security and pensions | 62 | €10,849 | €1,198 | -€9,651 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,390 | €15,137 | -€254 | -1.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,467 | €0 | -€1,467 | -100.0% |
| Other operating charges | 640/8 | €597 | €489 | -€108 | -18.1% |
| Gross operating margin | 9900 | €4,529 | €1,096 | -€3,433 | -75.8% |
| Operating profit (loss) | 9901 | -€23,775 | -€15,728 | +€8,047 | +33.8% |
| Financial income | 75/76B | €203 | €436 | +€234 | +115.2% |
| Recurring financial income | 75 | €203 | €436 | +€234 | +115.2% |
| Financial charges | 65/66B | €89 | €369 | +€280 | +312.8% |
| Recurring financial charges | 65 | €89 | €369 | +€280 | +312.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,661 | -€15,661 | +€8,000 | +33.8% |
| Income taxes | 67/77 | - | €13 | +€13 | |
| Profit (loss) for the period | 9904 | -€23,661 | -€15,674 | +€7,987 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,661 | -€15,674 | +€7,987 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.