TEMPERA: 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.
TEMPERA
Largest movements
- Cash -€21,184
down €21,184 (-25.0%), from €84,676 to €63,491
mainly Current investments (-€14,791) and Trade debts (-€10,011)
- Tangible fixed assets -€20,529
down €20,529 (-33.5%), from €61,228 to €40,699
of which Land and buildings: -€13,042
- Current investments +€14,791
up €14,791 (+10.0%), from €148,000 to €162,791
- Receivables within one year +€5,755
up €5,755 (+18.6%), from €30,996 to €36,751
of which Trade receivables: +€6,258
- Trade debts -€10,011
down €10,011 (-78.9%), from €12,690 to €2,679
- Tax, wage and social debts -€9,641
down €9,641 (-54.6%), from €17,665 to €8,024
of which Remuneration and social security: -€12,614
- Staff costs -€39,435
down €39,435 (-37.2%), from €105,879 to €66,444
- Gross operating margin -€34,460
down €34,460 (-29.1%), from €118,504 to €84,044
- Financial income +€3,275
up €3,275 (+206%), from €1,588 to €4,863
- Depreciation -€1,652
down €1,652 (-7.4%), from €22,181 to €20,529
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 | €325,027 | €304,492 | -€20,534 | -6.3% |
| Fixed assets | 21/28 | €61,228 | €40,699 | -€20,529 | -33.5% |
| Tangible fixed assets | 22/27 | €61,228 | €40,699 | -€20,529 | -33.5% |
| Land and buildings | 22 | €39,030 | €25,988 | -€13,042 | -33.4% |
| Plant, machinery and equipment | 23 | €18,608 | €14,711 | -€3,897 | -20.9% |
| Furniture and vehicles | 24 | €3,591 | €0 | -€3,591 | -100% |
| Current assets | 29/58 | €263,799 | €263,793 | -€5 | 0.0% |
| Amounts receivable within one year | 40/41 | €30,996 | €36,751 | +€5,755 | +18.6% |
| Trade receivables | 40 | €23,834 | €30,092 | +€6,258 | +26.3% |
| Other amounts receivable | 41 | €7,162 | €6,659 | -€503 | -7.0% |
| Current investments | 50/53 | €148,000 | €162,791 | +€14,791 | +10.0% |
| Cash at bank and in hand | 54/58 | €84,676 | €63,491 | -€21,184 | -25.0% |
| Deferred charges and accrued income | 490/1 | €127 | €760 | +€633 | +499% |
| Total equity and liabilities | 10/49 | €325,027 | €304,492 | -€20,534 | -6.3% |
| Equity | 10/15 | €293,995 | €292,840 | -€1,155 | -0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €211,780 | €211,780 | = | 0.0% |
| Distributable reserves | 133 | €211,780 | €211,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,214 | €61,059 | -€1,155 | -1.9% |
| Amounts payable | 17/49 | €31,032 | €11,653 | -€19,379 | -62.4% |
| Amounts payable within one year | 42/48 | €31,032 | €11,464 | -€19,568 | -63.1% |
| Trade debts | 44 | €12,690 | €2,679 | -€10,011 | -78.9% |
| Suppliers | 440/4 | €12,690 | €2,679 | -€10,011 | -78.9% |
| Advances received on contracts in progress | 46 | - | €85 | +€85 | |
| Taxes, remuneration and social security | 45 | €17,665 | €8,024 | -€9,641 | -54.6% |
| Taxes | 450/3 | €0 | €2,973 | +€2,973 | |
| Remuneration and social security | 454/9 | €17,665 | €5,052 | -€12,614 | -71.4% |
| Other amounts payable | 47/48 | €677 | €677 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €189 | +€189 | |
| Remuneration, social security and pensions | 62 | €105,879 | €66,444 | -€39,435 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,181 | €20,529 | -€1,652 | -7.4% |
| Other operating charges | 640/8 | €1,655 | €1,633 | -€22 | -1.3% |
| Gross operating margin | 9900 | €118,504 | €84,044 | -€34,460 | -29.1% |
| Operating profit (loss) | 9901 | -€11,211 | -€4,562 | +€6,649 | +59.3% |
| Financial income | 75/76B | €1,588 | €4,863 | +€3,275 | +206% |
| Recurring financial income | 75 | €1,588 | €4,863 | +€3,275 | +206% |
| Financial charges | 65/66B | €200 | €205 | +€5 | +2.5% |
| Recurring financial charges | 65 | €200 | €205 | +€5 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,823 | €96 | +€9,919 | |
| Income taxes | 67/77 | €408 | €1,251 | +€844 | +207% |
| Profit (loss) for the period | 9904 | -€10,230 | -€1,155 | +€9,075 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,230 | -€1,155 | +€9,075 | +88.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.