TEMPES: what changed
Two fiscal 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.
TEMPES
Largest movements
- Cash +€198,538
up €198,538 (+3418.4%), from €5,808 to €204,346
mainly Trade debts (+€207,889) and Stocks and contracts (+€83,473)
- Stocks and contracts -€83,473
down €83,473 (-13.0%), from €640,973 to €557,500
- Receivables within one year -€52,426
down €52,426 (-9.9%), from €528,921 to €476,495
of which Trade receivables: -€84,124
- Other debts -€221,610
down €221,610 (-29.8%), from €744,744 to €523,134
- Trade debts +€207,889
up €207,889 (+61.8%), from €336,531 to €544,420
- Profit (loss) carried forward +€37,217
up €37,217 (+89.9%), from -€41,394 to -€4,176
- Tax, wage and social debts +€34,842
up €34,842 (+715.8%), from €4,867 to €39,710
of which Taxes: +€34,491
- Gross operating margin +€69,606
up €69,606, from -€27,207 to €42,399
- Financial charges -€11,040
down €11,040 (-98.2%), from €11,240 to €200
- Depreciation +€5,315
up €5,315 (+1800.7%), from €295 to €5,610
- Other operating charges -€1,698
down €1,698 (-61.5%), from €2,759 to €1,062
- Financial income +€1,582
up €1,582 (+1465.0%), from €108 to €1,690
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,204,069 | €1,260,996 | +€56,926 | +4.7% |
| Fixed assets | 21/28 | €27,755 | €22,145 | -€5,610 | -20.2% |
| Tangible fixed assets | 22/27 | €27,755 | €22,145 | -€5,610 | -20.2% |
| Plant, machinery and equipment | 23 | €14,242 | €11,392 | -€2,850 | -20.0% |
| Furniture and vehicles | 24 | €13,513 | €10,753 | -€2,760 | -20.4% |
| Current assets | 29/58 | €1,176,315 | €1,238,851 | +€62,536 | +5.3% |
| Stocks and contracts in progress | 3 | €640,973 | €557,500 | -€83,473 | -13.0% |
| Stocks | 30/36 | €640,973 | €557,500 | -€83,473 | -13.0% |
| Amounts receivable within one year | 40/41 | €528,921 | €476,495 | -€52,426 | -9.9% |
| Trade receivables | 40 | €520,604 | €436,480 | -€84,124 | -16.2% |
| Other amounts receivable | 41 | €8,317 | €40,015 | +€31,698 | +381.1% |
| Cash at bank and in hand | 54/58 | €5,808 | €204,346 | +€198,538 | +3418.4% |
| Deferred charges and accrued income | 490/1 | €613 | €510 | -€103 | -16.8% |
| Total equity and liabilities | 10/49 | €1,204,069 | €1,260,996 | +€56,926 | +4.7% |
| Equity | 10/15 | €96,141 | €133,359 | +€37,217 | +38.7% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €32,535 | €32,535 | = | 0.0% |
| Distributable reserves | 133 | €32,535 | €32,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,394 | -€4,176 | +€37,217 | +89.9% |
| Amounts payable | 17/49 | €1,107,928 | €1,127,637 | +€19,709 | +1.8% |
| Amounts payable within one year | 42/48 | €1,106,515 | €1,127,637 | +€21,122 | +1.9% |
| Trade debts | 44 | €336,531 | €544,420 | +€207,889 | +61.8% |
| Suppliers | 440/4 | €336,531 | €544,420 | +€207,889 | +61.8% |
| Advances received on contracts in progress | 46 | €20,373 | €20,373 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,867 | €39,710 | +€34,842 | +715.8% |
| Taxes | 450/3 | €4,867 | €39,358 | +€34,491 | +708.6% |
| Remuneration and social security | 454/9 | - | €352 | +€352 | |
| Other amounts payable | 47/48 | €744,744 | €523,134 | -€221,610 | -29.8% |
| Accrued charges and deferred income | 492/3 | €1,413 | - | -€1,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €5,610 | +€5,315 | +1800.7% |
| Other operating charges | 640/8 | €2,759 | €1,062 | -€1,698 | -61.5% |
| Gross operating margin | 9900 | -€27,207 | €42,399 | +€69,606 | |
| Operating profit (loss) | 9901 | -€30,262 | €35,728 | +€65,989 | |
| Financial income | 75/76B | €108 | €1,690 | +€1,582 | +1465.0% |
| Recurring financial income | 75 | €108 | €1,690 | +€1,582 | +1465.0% |
| Financial charges | 65/66B | €11,240 | €200 | -€11,040 | -98.2% |
| Recurring financial charges | 65 | €11,240 | €200 | -€11,040 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,394 | €37,217 | +€78,611 | |
| Profit (loss) for the period | 9904 | -€41,394 | €37,217 | +€78,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,394 | €37,217 | +€78,611 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.