TEMPEST: 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.
TEMPEST
Largest movements
- Stocks and contracts -€415,631
down €415,631 (-79.9%), from €520,270 to €104,639
- Receivables within one year +€199,740
up €199,740 (+53.7%), from €371,668 to €571,407
of which Trade receivables: +€158,331
- Cash +€177,070
up €177,070 (+176.5%), from €100,296 to €277,366
mainly Stocks and contracts (+€415,631) and Net result for the year (+€197,753)
- Trade debts -€309,492
down €309,492 (-42.2%), from €733,137 to €423,646
- Profit (loss) carried forward +€197,753
up €197,753 (+208.0%), from €95,053 to €292,806
- Tax, wage and social debts +€78,775
up €78,775 (+6740.5%), from €1,169 to €79,943
- Gross operating margin +€289,818
up €289,818, from -€19,653 to €270,165
- Taxes +€78,776
up €78,776 (+6740.7%), from €1,169 to €79,945
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 | €1,078,864 | €1,049,821 | -€29,043 | -2.7% |
| Fixed assets | 21/28 | €25,669 | €32,247 | +€6,578 | +25.6% |
| Intangible fixed assets | 21 | €1,375 | €375 | -€1,000 | -72.7% |
| Tangible fixed assets | 22/27 | €21,994 | €29,232 | +€7,238 | +32.9% |
| Plant, machinery and equipment | 23 | €4,523 | €3,576 | -€948 | -20.9% |
| Furniture and vehicles | 24 | - | €5,091 | +€5,091 | |
| Other tangible fixed assets | 26 | €17,471 | €20,565 | +€3,094 | +17.7% |
| Financial fixed assets | 28 | €2,300 | €2,640 | +€340 | +14.8% |
| Current assets | 29/58 | €1,053,195 | €1,017,574 | -€35,621 | -3.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €520,270 | €104,639 | -€415,631 | -79.9% |
| Stocks | 30/36 | €520,270 | €104,639 | -€415,631 | -79.9% |
| Amounts receivable within one year | 40/41 | €371,668 | €571,407 | +€199,740 | +53.7% |
| Trade receivables | 40 | €113,955 | €272,286 | +€158,331 | +138.9% |
| Other amounts receivable | 41 | €257,713 | €299,122 | +€41,409 | +16.1% |
| Cash at bank and in hand | 54/58 | €100,296 | €277,366 | +€177,070 | +176.5% |
| Deferred charges and accrued income | 490/1 | €10,962 | €14,162 | +€3,200 | +29.2% |
| Total equity and liabilities | 10/49 | €1,078,864 | €1,049,821 | -€29,043 | -2.7% |
| Equity | 10/15 | €340,677 | €538,430 | +€197,753 | +58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,025 | €227,025 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,012 | €12,012 | = | 0.0% |
| Distributable reserves | 133 | €215,013 | €215,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,053 | €292,806 | +€197,753 | +208.0% |
| Amounts payable | 17/49 | €738,187 | €511,391 | -€226,796 | -30.7% |
| Amounts payable within one year | 42/48 | €738,187 | €511,391 | -€226,796 | -30.7% |
| Financial debts | 43 | €3,857 | €7,779 | +€3,921 | +101.6% |
| Credit institutions | 430/8 | €3,857 | €7,779 | +€3,921 | +101.6% |
| Trade debts | 44 | €733,137 | €423,646 | -€309,492 | -42.2% |
| Suppliers | 440/4 | €733,137 | €423,646 | -€309,492 | -42.2% |
| Taxes, remuneration and social security | 45 | €1,169 | €79,943 | +€78,775 | +6740.5% |
| Taxes | 450/3 | €1,169 | €79,943 | +€78,775 | +6740.5% |
| Other amounts payable | 47/48 | €23 | €23 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,911 | €6,174 | +€2,264 | +57.9% |
| Other operating charges | 640/8 | €3,290 | €720 | -€2,570 | -78.1% |
| Gross operating margin | 9900 | -€19,653 | €270,165 | +€289,818 | |
| Operating profit (loss) | 9901 | -€26,854 | €263,271 | +€290,125 | |
| Financial income | 75/76B | €15,631 | €16,166 | +€535 | +3.4% |
| Recurring financial income | 75 | €15,631 | €16,166 | +€535 | +3.4% |
| Financial charges | 65/66B | €1,292 | €1,739 | +€447 | +34.6% |
| Recurring financial charges | 65 | €1,292 | €1,739 | +€447 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,515 | €277,698 | +€290,213 | |
| Income taxes | 67/77 | €1,169 | €79,945 | +€78,776 | +6740.7% |
| Profit (loss) for the period | 9904 | -€13,684 | €197,753 | +€211,436 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,684 | €197,753 | +€211,436 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.