TEMPA: 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.
What changed
TEMPA
NACE 47.300, Retail sale of automotive fuel
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,631
2024 · €44,798-€25,167
Equity
€81,615
2024 · €61,984+€19,631
Cash
€252,077
2024 · €264,194-€12,117
Balance sheet total
€1.3m
2024 · €1.4m-€31,143
Largest movements
Assets
- Stocks and contracts +€121,490
up €121,490 (+44.9%), from €270,512 to €392,002
- Tangible fixed assets -€103,512
down €103,512 (-16.9%), from €611,866 to €508,354
Equity and liabilities
- Debts after one year -€192,119
down €192,119 (-33.6%), from €571,924 to €379,805
of which Financial debts: -€192,119
- Trade debts +€64,619
up €64,619 (+13.7%), from €470,828 to €535,447
- Current portion of long-term debt +€44,041
up €44,041 (+24.3%), from €181,008 to €225,049
- Other debts +€35,816
up €35,816 (+278.7%), from €12,851 to €48,667
- Profit (loss) carried forward +€19,631
up €19,631 (+13.5%), from -€145,242 to -€125,611
Income statement
- Depreciation -€20,660
down €20,660 (-15.1%), from €137,219 to €116,559
- Gross operating margin -€20,302
down €20,302 (-3.3%), from €624,087 to €603,785
- Staff costs +€15,135
up €15,135 (+3.9%), from €387,027 to €402,162
- Financial income -€7,735
down €7,735 (-56.4%), from €13,716 to €5,981
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.
Result 2024
€44,798
Gross operating margin
-€20,302
Staff costs
-€15,135
Depreciation
+€20,660
Other operating charges
-€17
Other operating items
+€270
Financial income
-€7,735
Financial charges
-€2,306
Taxes
-€601
Result 2025
€19,631
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.
From operations
+€137,149
Investment
-€1,187
Financing
-€148,079
Cash 2024
€264,194
From operations (derived)
+€137,149
Net result for the year
+€19,631
Depreciation
+€116,559
Stocks and contracts
-€121,490
Receivables within one year
+€12,156
Deferred charges and accrued income
+€12,989
Trade debts
+€64,619
Tax, wage and social debts
-€3,463
Other debts
+€35,816
Accrued charges and deferred income
+€333
Investment (derived)
-€1,187
Investment in fixed assets (net)
-€1,187
Financing
-€148,079
Debts after one year
-€192,119
Current portion of long-term debt
+€44,041
Cash 2025
€252,077
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,375,364 | €1,344,221 | -€31,143 | -2.3% |
| Fixed assets | 21/28 | €634,137 | €518,766 | -€115,371 | -18.2% |
| Tangible fixed assets | 22/27 | €611,866 | €508,354 | -€103,512 | -16.9% |
| Land and buildings | 22 | €260,956 | €224,917 | -€36,039 | -13.8% |
| Plant, machinery and equipment | 23 | €299,904 | €249,519 | -€50,385 | -16.8% |
| Furniture and vehicles | 24 | €51,006 | €33,918 | -€17,089 | -33.5% |
| Financial fixed assets | 28 | €22,271 | €10,412 | -€11,859 | -53.2% |
| Current assets | 29/58 | €741,227 | €825,455 | +€84,228 | +11.4% |
| Stocks and contracts in progress | 3 | €270,512 | €392,002 | +€121,490 | +44.9% |
| Stocks | 30/36 | €270,512 | €392,002 | +€121,490 | +44.9% |
| Amounts receivable within one year | 40/41 | €185,429 | €173,273 | -€12,156 | -6.6% |
| Trade receivables | 40 | €152,493 | €151,696 | -€797 | -0.5% |
| Other amounts receivable | 41 | €32,936 | €21,577 | -€11,359 | -34.5% |
| Cash at bank and in hand | 54/58 | €264,194 | €252,077 | -€12,117 | -4.6% |
| Deferred charges and accrued income | 490/1 | €21,092 | €8,103 | -€12,989 | -61.6% |
| Total equity and liabilities | 10/49 | €1,375,364 | €1,344,221 | -€31,143 | -2.3% |
| Equity | 10/15 | €61,984 | €81,615 | +€19,631 | +31.7% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €125,226 | €125,226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,200 | €8,200 | = | 0.0% |
| Legal reserve | 130 | €8,200 | €8,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €98,276 | €98,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,242 | -€125,611 | +€19,631 | +13.5% |
| Amounts payable | 17/49 | €1,313,380 | €1,262,606 | -€50,774 | -3.9% |
| Amounts payable after more than one year | 17 | €571,924 | €379,805 | -€192,119 | -33.6% |
| Financial debts | 170/4 | €568,124 | €376,005 | -€192,119 | -33.8% |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €740,400 | €881,413 | +€141,013 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €181,008 | €225,049 | +€44,041 | +24.3% |
| Trade debts | 44 | €470,828 | €535,447 | +€64,619 | +13.7% |
| Suppliers | 440/4 | €470,828 | €535,447 | +€64,619 | +13.7% |
| Taxes, remuneration and social security | 45 | €75,714 | €72,251 | -€3,463 | -4.6% |
| Taxes | 450/3 | €444 | €1,367 | +€923 | +208.2% |
| Remuneration and social security | 454/9 | €75,271 | €70,884 | -€4,386 | -5.8% |
| Other amounts payable | 47/48 | €12,851 | €48,667 | +€35,816 | +278.7% |
| Accrued charges and deferred income | 492/3 | €1,055 | €1,388 | +€333 | +31.5% |
| Non-recurring operating income | 76A | €57,329 | €3,837 | -€53,492 | -93.3% |
| Remuneration, social security and pensions | 62 | €387,027 | €402,162 | +€15,135 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,219 | €116,559 | -€20,660 | -15.1% |
| Other operating charges | 640/8 | €35,072 | €35,089 | +€17 | 0.0% |
| Non-recurring operating charges | 66A | €600 | €330 | -€270 | -45.0% |
| Gross operating margin | 9900 | €624,087 | €603,785 | -€20,302 | -3.3% |
| Operating profit (loss) | 9901 | €64,169 | €49,645 | -€14,524 | -22.6% |
| Financial income | 75/76B | €13,716 | €5,981 | -€7,735 | -56.4% |
| Recurring financial income | 75 | €13,716 | €5,981 | -€7,735 | -56.4% |
| Financial charges | 65/66B | €33,073 | €35,380 | +€2,306 | +7.0% |
| Recurring financial charges | 65 | €31,828 | €32,734 | +€906 | +2.8% |
| Non-recurring financial charges | 66B | €1,245 | €2,646 | +€1,400 | +112.5% |
| Profit (loss) for the period before taxes | 9903 | €44,812 | €20,246 | -€24,566 | -54.8% |
| Income taxes | 67/77 | €14 | €615 | +€601 | +4180.2% |
| Profit (loss) for the period | 9904 | €44,798 | €19,631 | -€25,167 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,798 | €19,631 | -€25,167 | -56.2% |
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 10 October 2026 via checked.be.