TEMPE: 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.
TEMPE
Largest movements
- Deferred charges and accrued income +€6,538
up €6,538 (+806.4%), from €811 to €7,349
- Cash -€5,235
down €5,235 (-26.2%), from €20,013 to €14,778
mainly Deferred charges and accrued income (-€6,538) and Contributions, distributions and other (-€6,000)
- Receivables within one year -€2,892
down €2,892 (-14.0%), from €20,715 to €17,823
of which Trade receivables: -€2,565
- Other debts +€6,042
up €6,042 (+86.7%), from €6,967 to €13,009
- Reserves -€6,000
down €6,000 (-27.6%), from €21,760 to €15,760
of which Distributable reserves: -€6,000
- Tax, wage and social debts -€1,489
down €1,489 (-52.6%), from €2,834 to €1,345
- Gross operating margin -€2,455
down €2,455 (-43.2%), from €5,686 to €3,231
- Taxes -€785
down €785 (-73.7%), from €1,065 to €280
- Depreciation +€464
up €464 (+21.4%), from €2,170 to €2,634
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 | €52,020 | €50,226 | -€1,794 | -3.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,481 | €10,276 | -€205 | -2.0% |
| Tangible fixed assets | 22/27 | €10,261 | €10,056 | -€205 | -2.0% |
| Furniture and vehicles | 24 | €8,161 | €7,956 | -€205 | -2.5% |
| Other tangible fixed assets | 26 | €2,100 | €2,100 | = | 0.0% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €41,539 | €39,950 | -€1,589 | -3.8% |
| Amounts receivable within one year | 40/41 | €20,715 | €17,823 | -€2,892 | -14.0% |
| Trade receivables | 40 | €19,154 | €16,589 | -€2,565 | -13.4% |
| Other amounts receivable | 41 | €1,562 | €1,234 | -€327 | -21.0% |
| Cash at bank and in hand | 54/58 | €20,013 | €14,778 | -€5,235 | -26.2% |
| Deferred charges and accrued income | 490/1 | €811 | €7,349 | +€6,538 | +806.4% |
| Total equity and liabilities | 10/49 | €52,020 | €50,226 | -€1,794 | -3.4% |
| Equity | 10/15 | €41,093 | €35,118 | -€5,975 | -14.5% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Reserves | 13 | €21,760 | €15,760 | -€6,000 | -27.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €16,900 | €10,900 | -€6,000 | -35.5% |
| Profit (loss) carried forward | 14 | €3,733 | €3,758 | +€25 | +0.7% |
| Amounts payable | 17/49 | €10,926 | €15,108 | +€4,182 | +38.3% |
| Amounts payable within one year | 42/48 | €10,926 | €15,108 | +€4,182 | +38.3% |
| Trade debts | 44 | €1,125 | €754 | -€371 | -33.0% |
| Suppliers | 440/4 | €1,125 | €754 | -€371 | -33.0% |
| Taxes, remuneration and social security | 45 | €2,834 | €1,345 | -€1,489 | -52.6% |
| Taxes | 450/3 | €2,834 | €1,345 | -€1,489 | -52.6% |
| Other amounts payable | 47/48 | €6,967 | €13,009 | +€6,042 | +86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,170 | €2,634 | +€464 | +21.4% |
| Non-recurring operating charges | 66A | - | €214 | +€214 | |
| Gross operating margin | 9900 | €5,686 | €3,231 | -€2,455 | -43.2% |
| Operating profit (loss) | 9901 | €3,516 | €382 | -€3,133 | -89.1% |
| Financial income | 75/76B | €0 | €54 | +€54 | +180433.3% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +180433.3% |
| Financial charges | 65/66B | €118 | €132 | +€14 | +11.9% |
| Recurring financial charges | 65 | €118 | €132 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €3,398 | €305 | -€3,093 | -91.0% |
| Income taxes | 67/77 | €1,065 | €280 | -€785 | -73.7% |
| Profit (loss) for the period | 9904 | €2,333 | €25 | -€2,308 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,333 | €25 | -€2,308 | -98.9% |
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 12 October 2026 via checked.be.