TEMPO: 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.
TEMPO
Largest movements
- Cash +€22,882
up €22,882 (+21.7%), from €105,401 to €128,283
mainly Net result for the year (+€16,294) and Receivables within one year (+€13,490)
- Receivables within one year -€13,490
down €13,490 (-75.4%), from €17,886 to €4,396
- Tangible fixed assets -€5,831
down €5,831 (-38.3%), from €15,209 to €9,378
of which Land and buildings: -€5,216
- Reserves +€11,564
up €11,564 (+10.4%), from €111,031 to €122,595
of which Distributable reserves: +€11,564
- Debts after one year -€5,755
down €5,755 (-100.0%), from €5,755 to €0
- Tax, wage and social debts -€2,316
down €2,316 (-49.1%), from €4,716 to €2,400
of which Taxes: -€2,433
- Gross operating margin -€4,887
down €4,887 (-11.3%), from €43,341 to €38,454
- Taxes -€1,510
down €1,510 (-15.7%), from €9,641 to €8,132
- Other operating charges +€768
up €768 (+10.3%), from €7,471 to €8,239
- Financial income +€694
up €694 (+992.5%), from €70 to €764
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 | €139,421 | €142,122 | +€2,701 | +1.9% |
| Fixed assets | 21/28 | €15,209 | €9,378 | -€5,831 | -38.3% |
| Tangible fixed assets | 22/27 | €15,209 | €9,378 | -€5,831 | -38.3% |
| Land and buildings | 22 | €13,363 | €8,147 | -€5,216 | -39.0% |
| Furniture and vehicles | 24 | €1,846 | €1,230 | -€615 | -33.3% |
| Current assets | 29/58 | €124,212 | €132,745 | +€8,532 | +6.9% |
| Amounts receivable within one year | 40/41 | €17,886 | €4,396 | -€13,490 | -75.4% |
| Trade receivables | 40 | €17,886 | €4,396 | -€13,490 | -75.4% |
| Cash at bank and in hand | 54/58 | €105,401 | €128,283 | +€22,882 | +21.7% |
| Deferred charges and accrued income | 490/1 | €925 | €66 | -€859 | -92.9% |
| Total equity and liabilities | 10/49 | €139,421 | €142,122 | +€2,701 | +1.9% |
| Equity | 10/15 | €118,468 | €130,032 | +€11,564 | +9.8% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €111,031 | €122,595 | +€11,564 | +10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €111,031 | €122,595 | +€11,564 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,953 | €12,090 | -€8,863 | -42.3% |
| Amounts payable after more than one year | 17 | €5,755 | €0 | -€5,755 | -100.0% |
| Financial debts | 170/4 | €5,755 | €0 | -€5,755 | -100.0% |
| Amounts payable within one year | 42/48 | €15,198 | €12,090 | -€3,108 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €6,198 | €5,703 | -€495 | -8.0% |
| Trade debts | 44 | €3,393 | €3,096 | -€297 | -8.8% |
| Suppliers | 440/4 | €3,393 | €3,096 | -€297 | -8.8% |
| Taxes, remuneration and social security | 45 | €4,716 | €2,400 | -€2,316 | -49.1% |
| Taxes | 450/3 | €4,716 | €2,283 | -€2,433 | -51.6% |
| Remuneration and social security | 454/9 | - | €117 | +€117 | |
| Other amounts payable | 47/48 | €891 | €891 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,831 | €5,831 | = | 0.0% |
| Other operating charges | 640/8 | €7,471 | €8,239 | +€768 | +10.3% |
| Gross operating margin | 9900 | €43,341 | €38,454 | -€4,887 | -11.3% |
| Operating profit (loss) | 9901 | €30,039 | €24,384 | -€5,655 | -18.8% |
| Financial income | 75/76B | €70 | €764 | +€694 | +992.5% |
| Recurring financial income | 75 | €70 | €764 | +€694 | +992.5% |
| Financial charges | 65/66B | €817 | €722 | -€95 | -11.6% |
| Recurring financial charges | 65 | €817 | €722 | -€95 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €29,292 | €24,426 | -€4,866 | -16.6% |
| Income taxes | 67/77 | €9,641 | €8,132 | -€1,510 | -15.7% |
| Profit (loss) for the period | 9904 | €19,651 | €16,294 | -€3,357 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,651 | €16,294 | -€3,357 | -17.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.