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
- Receivables within one year +€11,470
up €11,470 (+14.7%), from €78,194 to €89,664
of which Trade receivables: +€38,529
- Cash +€9,405
up €9,405 (+244.6%), from €3,846 to €13,251
mainly Trade debts (+€26,116) and Tax, wage and social debts (+€14,061)
- Profit (loss) carried forward -€32,857
no longer reported in 2025 (was €32,857)
- Trade debts +€26,116
up €26,116 (+190.0%), from €13,746 to €39,862
- Tax, wage and social debts +€14,061
up €14,061 (+85.6%), from €16,429 to €30,489
- Reserves +€11,740
up €11,740 (+65.7%), from €17,859 to €29,599
of which Non-distributable reserves: +€11,740
- Other debts +€1,549
new in 2025: €1,549
- Gross operating margin +€38,166
up €38,166, from -€21,276 to €16,890
- Taxes +€3,010
up €3,010, from -€1,836 to €1,174
- Other operating charges -€607
down €607 (-80.4%), from €755 to €148
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 | €87,079 | €107,686 | +€20,608 | +23.7% |
| Fixed assets | 21/28 | €5,039 | €4,730 | -€309 | -6.1% |
| Tangible fixed assets | 22/27 | €4,678 | €4,369 | -€309 | -6.6% |
| Furniture and vehicles | 24 | €4,678 | €4,369 | -€309 | -6.6% |
| Financial fixed assets | 28 | €361 | €361 | = | 0.0% |
| Current assets | 29/58 | €82,040 | €102,956 | +€20,917 | +25.5% |
| Amounts receivable within one year | 40/41 | €78,194 | €89,664 | +€11,470 | +14.7% |
| Trade receivables | 40 | €30,889 | €69,418 | +€38,529 | +124.7% |
| Other amounts receivable | 41 | €47,305 | €20,246 | -€27,059 | -57.2% |
| Cash at bank and in hand | 54/58 | €3,846 | €13,251 | +€9,405 | +244.6% |
| Deferred charges and accrued income | 490/1 | - | €41 | +€41 | |
| Total equity and liabilities | 10/49 | €87,079 | €107,686 | +€20,608 | +23.7% |
| Equity | 10/15 | €56,903 | €35,786 | -€21,117 | -37.1% |
| Contributions | 10/11 | €6,187 | €6,187 | = | 0.0% |
| Reserves | 13 | €17,859 | €29,599 | +€11,740 | +65.7% |
| Non-distributable reserves | 130/1 | €1,859 | €13,599 | +€11,740 | +631.4% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | - | €11,740 | +€11,740 | |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,857 | - | -€32,857 | |
| Amounts payable | 17/49 | €30,175 | €71,900 | +€41,725 | +138.3% |
| Amounts payable within one year | 42/48 | €30,175 | €71,900 | +€41,725 | +138.3% |
| Trade debts | 44 | €13,746 | €39,862 | +€26,116 | +190.0% |
| Suppliers | 440/4 | €13,746 | €39,862 | +€26,116 | +190.0% |
| Taxes, remuneration and social security | 45 | €16,429 | €30,489 | +€14,061 | +85.6% |
| Taxes | 450/3 | €16,429 | €30,489 | +€14,061 | +85.6% |
| Other amounts payable | 47/48 | - | €1,549 | +€1,549 | |
| Non-recurring operating income | 76A | - | €933 | +€933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,631 | €2,615 | -€16 | -0.6% |
| Other operating charges | 640/8 | €755 | €148 | -€607 | -80.4% |
| Non-recurring operating charges | 66A | €194 | €803 | +€609 | +313.8% |
| Gross operating margin | 9900 | -€21,276 | €16,890 | +€38,166 | |
| Operating profit (loss) | 9901 | -€24,857 | €13,323 | +€38,180 | |
| Financial income | 75/76B | €180 | €13 | -€167 | -92.8% |
| Recurring financial income | 75 | €180 | €13 | -€167 | -92.8% |
| Financial charges | 65/66B | €256 | €423 | +€166 | +64.9% |
| Recurring financial charges | 65 | €256 | €423 | +€166 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,933 | €12,913 | +€37,847 | |
| Income taxes | 67/77 | -€1,836 | €1,174 | +€3,010 | |
| Profit (loss) for the period | 9904 | -€23,097 | €11,740 | +€34,836 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,097 | €11,740 | +€34,836 |
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 3 October 2026 via checked.be.