TEMPERIO: 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.
TEMPERIO
Largest movements
- Cash +€290,585
up €290,585 (+125%), from €233,333 to €523,918
mainly Current investments (+€200,000) and Net result for the year (+€70,709)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Tangible fixed assets -€18,024
down €18,024 (-60.1%), from €30,005 to €11,980
of which Furniture and vehicles: -€17,068
- Reserves +€70,709
up €70,709 (+15.2%), from €463,741 to €534,450
- Gross operating margin +€6,274
up €6,274 (+6.1%), from €103,017 to €109,291
- Financial income +€5,604
up €5,604 (+333%), from €1,683 to €7,288
- Taxes +€3,051
up €3,051 (+12.7%), from €24,113 to €27,163
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 | €482,204 | €554,081 | +€71,878 | +14.9% |
| Fixed assets | 21/28 | €30,005 | €11,980 | -€18,024 | -60.1% |
| Tangible fixed assets | 22/27 | €30,005 | €11,980 | -€18,024 | -60.1% |
| Plant, machinery and equipment | 23 | €1,642 | €686 | -€956 | -58.2% |
| Furniture and vehicles | 24 | €28,362 | €11,294 | -€17,068 | -60.2% |
| Current assets | 29/58 | €452,199 | €542,101 | +€89,902 | +19.9% |
| Amounts receivable within one year | 40/41 | €16,528 | €16,683 | +€156 | +0.9% |
| Trade receivables | 40 | €16,135 | €15,661 | -€475 | -2.9% |
| Other amounts receivable | 41 | €392 | €1,023 | +€630 | +161% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €233,333 | €523,918 | +€290,585 | +125% |
| Deferred charges and accrued income | 490/1 | €2,339 | €1,500 | -€839 | -35.9% |
| Total equity and liabilities | 10/49 | €482,204 | €554,081 | +€71,878 | +14.9% |
| Equity | 10/15 | €469,941 | €540,650 | +€70,709 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €463,741 | €534,450 | +€70,709 | +15.2% |
| Distributable reserves | 133 | €463,741 | €534,450 | +€70,709 | +15.2% |
| Amounts payable | 17/49 | €12,262 | €13,431 | +€1,169 | +9.5% |
| Amounts payable within one year | 42/48 | €12,015 | €13,431 | +€1,416 | +11.8% |
| Trade debts | 44 | €680 | €551 | -€129 | -18.9% |
| Suppliers | 440/4 | €680 | €551 | -€129 | -18.9% |
| Taxes, remuneration and social security | 45 | €9,709 | €12,466 | +€2,756 | +28.4% |
| Taxes | 450/3 | €7,574 | €12,466 | +€4,892 | +64.6% |
| Remuneration and social security | 454/9 | €2,135 | €0 | -€2,135 | -100% |
| Other amounts payable | 47/48 | €1,626 | €414 | -€1,211 | -74.5% |
| Accrued charges and deferred income | 492/3 | €247 | €0 | -€247 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,092 | €18,024 | -€68 | -0.4% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €103,017 | €109,291 | +€6,274 | +6.1% |
| Operating profit (loss) | 9901 | €84,356 | €90,681 | +€6,325 | +7.5% |
| Financial income | 75/76B | €1,683 | €7,288 | +€5,604 | +333% |
| Recurring financial income | 75 | €1,683 | €7,288 | +€5,604 | +333% |
| Financial charges | 65/66B | €95 | €97 | +€1 | +1.4% |
| Recurring financial charges | 65 | €95 | €97 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €85,944 | €97,872 | +€11,928 | +13.9% |
| Income taxes | 67/77 | €24,113 | €27,163 | +€3,051 | +12.7% |
| Profit (loss) for the period | 9904 | €61,831 | €70,709 | +€8,877 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,831 | €70,709 | +€8,877 | +14.4% |
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 24 October 2026 via checked.be.