TEMPETE PROJECTS: 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.
TEMPETE PROJECTS
Largest movements
- Stocks and contracts +€134,104
up €134,104 (+496.7%), from €27,000 to €161,104
- Cash +€59,144
up €59,144 (+818.9%), from €7,222 to €66,367
mainly Advances received (+€106,633) and Other debts (+€100,000)
- Receivables within one year +€17,671
up €17,671 (+37582.8%), from €47 to €17,718
- Advances received +€106,633
new in 2025: €106,633
- Other debts +€100,000
up €100,000 (+333.3%), from €30,000 to €130,000
- Trade debts +€11,934
new in 2025: €11,934
- Profit (loss) carried forward -€7,647
down €7,647 (-133.4%), from -€5,730 to -€13,377
- Gross operating margin -€1,742
down €1,742 (-35.3%), from -€4,932 to -€6,673
- Other operating charges +€132
up €132 (+20.0%), from €661 to €793
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 | €34,270 | €245,190 | +€210,920 | +615.5% |
| Current assets | 29/58 | €34,270 | €245,190 | +€210,920 | +615.5% |
| Stocks and contracts in progress | 3 | €27,000 | €161,104 | +€134,104 | +496.7% |
| Stocks | 30/36 | €27,000 | €161,104 | +€134,104 | +496.7% |
| Amounts receivable within one year | 40/41 | €47 | €17,718 | +€17,671 | +37582.8% |
| Other amounts receivable | 41 | €47 | €17,718 | +€17,671 | +37582.8% |
| Cash at bank and in hand | 54/58 | €7,222 | €66,367 | +€59,144 | +818.9% |
| Total equity and liabilities | 10/49 | €34,270 | €245,190 | +€210,920 | +615.5% |
| Equity | 10/15 | €4,270 | -€3,377 | -€7,647 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,730 | -€13,377 | -€7,647 | -133.4% |
| Amounts payable | 17/49 | €30,000 | €248,567 | +€218,567 | +728.6% |
| Amounts payable within one year | 42/48 | €30,000 | €248,567 | +€218,567 | +728.6% |
| Trade debts | 44 | - | €11,934 | +€11,934 | |
| Suppliers | 440/4 | - | €11,934 | +€11,934 | |
| Advances received on contracts in progress | 46 | - | €106,633 | +€106,633 | |
| Other amounts payable | 47/48 | €30,000 | €130,000 | +€100,000 | +333.3% |
| Other operating charges | 640/8 | €661 | €793 | +€132 | +20.0% |
| Gross operating margin | 9900 | -€4,932 | -€6,673 | -€1,742 | -35.3% |
| Operating profit (loss) | 9901 | -€5,593 | -€7,467 | -€1,874 | -33.5% |
| Financial charges | 65/66B | €138 | €180 | +€43 | +30.9% |
| Recurring financial charges | 65 | €138 | €180 | +€43 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,730 | -€7,647 | -€1,916 | -33.4% |
| Profit (loss) for the period | 9904 | -€5,730 | -€7,647 | -€1,916 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,730 | -€7,647 | -€1,916 | -33.4% |
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 29 September 2026 via checked.be.