PRO TEMPORIS: 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.
PRO TEMPORIS
Largest movements
- Receivables within one year +€20,137
up €20,137 (+234%), from €8,599 to €28,735
of which Trade receivables: +€28,518
- Cash -€12,077
down €12,077 (-98.2%), from €12,303 to €225
mainly Net result for the year (-€36,497) and Receivables within one year (-€20,137)
- Tangible fixed assets -€2,209
down €2,209 (-21.4%), from €10,333 to €8,124
- Profit (loss) carried forward -€36,497
down €36,497, from €10,777 to -€25,720
- Trade debts +€22,318
new in 2025: €22,318
- Advances received +€16,600
new in 2025: €16,600
- Other debts +€2,519
new in 2025: €2,519
- Current portion of long-term debt +€528
new in 2025: €528
- Purchases and services +€37,115
new in 2025: €37,115
- Gross operating margin -€28,213
down €28,213 (-605%), from -€4,667 to -€32,879
- Depreciation +€2,013
up €2,013 (+283%), from €712 to €2,725
- Financial charges -€855
down €855 (-88.6%), from €965 to €110
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 | €31,234 | €37,084 | +€5,850 | +18.7% |
| Fixed assets | 21/28 | €10,333 | €8,124 | -€2,209 | -21.4% |
| Tangible fixed assets | 22/27 | €10,333 | €8,124 | -€2,209 | -21.4% |
| Furniture and vehicles | 24 | €10,333 | €8,124 | -€2,209 | -21.4% |
| Current assets | 29/58 | €20,901 | €28,960 | +€8,059 | +38.6% |
| Amounts receivable within one year | 40/41 | €8,599 | €28,735 | +€20,137 | +234% |
| Trade receivables | 40 | - | €28,518 | +€28,518 | |
| Other amounts receivable | 41 | €8,599 | €217 | -€8,381 | -97.5% |
| Cash at bank and in hand | 54/58 | €12,303 | €225 | -€12,077 | -98.2% |
| Total equity and liabilities | 10/49 | €31,234 | €37,084 | +€5,850 | +18.7% |
| Equity | 10/15 | €31,182 | -€5,315 | -€36,497 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,777 | -€25,720 | -€36,497 | |
| Amounts payable | 17/49 | €52 | €42,400 | +€42,348 | +81,328% |
| Amounts payable within one year | 42/48 | €52 | €42,400 | +€42,348 | +81,328% |
| Current portion of amounts payable after more than one year | 42 | - | €528 | +€528 | |
| Trade debts | 44 | - | €22,318 | +€22,318 | |
| Suppliers | 440/4 | - | €22,318 | +€22,318 | |
| Advances received on contracts in progress | 46 | - | €16,600 | +€16,600 | |
| Taxes, remuneration and social security | 45 | €52 | €435 | +€383 | +735% |
| Taxes | 450/3 | €52 | €435 | +€383 | +735% |
| Other amounts payable | 47/48 | - | €2,519 | +€2,519 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €37,115 | +€37,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €2,725 | +€2,013 | +283% |
| Other operating charges | 640/8 | €771 | €782 | +€11 | +1.5% |
| Gross operating margin | 9900 | -€4,667 | -€32,879 | -€28,213 | -605% |
| Operating profit (loss) | 9901 | -€6,150 | -€36,387 | -€30,237 | -492% |
| Financial income | 75/76B | €275 | - | -€275 | |
| Recurring financial income | 75 | €275 | - | -€275 | |
| Financial charges | 65/66B | €965 | €110 | -€855 | -88.6% |
| Recurring financial charges | 65 | €965 | €110 | -€855 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,840 | -€36,497 | -€29,657 | -434% |
| Income taxes | 67/77 | €52 | - | -€52 | |
| Profit (loss) for the period | 9904 | -€6,892 | -€36,497 | -€29,605 | -430% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,892 | -€36,497 | -€29,605 | -430% |
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 28 October 2026 via checked.be.