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 -€1,277
down €1,277 (-63.8%), from €2,002 to €725
of which Trade receivables: -€1,263
- Tangible fixed assets -€968
down €968 (-34.5%), from €2,809 to €1,841
- Cash -€853
down €853 (-21.3%), from €4,006 to €3,153
mainly Net result for the year (-€8,352) and Tax, wage and social debts (-€30)
- Profit (loss) carried forward -€8,352
down €8,352 (-8.3%), from -€100,275 to -€108,627
- Trade debts +€2,751
up €2,751 (+104.1%), from €2,644 to €5,395
- Other debts +€2,533
up €2,533 (+4.5%), from €56,831 to €59,364
- Gross operating margin -€2,676
down €2,676 (-57.9%), from -€4,618 to -€7,293
- Other operating charges -€628
no longer reported in 2025 (was €628)
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 | €10,315 | €7,216 | -€3,098 | -30.0% |
| Fixed assets | 21/28 | €3,017 | €2,049 | -€968 | -32.1% |
| Tangible fixed assets | 22/27 | €2,809 | €1,841 | -€968 | -34.5% |
| Furniture and vehicles | 24 | €2,809 | €1,841 | -€968 | -34.5% |
| Financial fixed assets | 28 | €208 | €208 | = | 0.0% |
| Current assets | 29/58 | €7,297 | €5,167 | -€2,130 | -29.2% |
| Stocks and contracts in progress | 3 | €1,289 | €1,289 | = | 0.0% |
| Stocks | 30/36 | €1,289 | €1,289 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,002 | €725 | -€1,277 | -63.8% |
| Trade receivables | 40 | €1,263 | - | -€1,263 | |
| Other amounts receivable | 41 | €739 | €725 | -€14 | -1.9% |
| Cash at bank and in hand | 54/58 | €4,006 | €3,153 | -€853 | -21.3% |
| Total equity and liabilities | 10/49 | €10,315 | €7,216 | -€3,098 | -30.0% |
| Equity | 10/15 | -€49,191 | -€57,542 | -€8,352 | -17.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,492 | €32,492 | = | 0.0% |
| Distributable reserves | 133 | €32,492 | €32,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,275 | -€108,627 | -€8,352 | -8.3% |
| Amounts payable | 17/49 | €59,505 | €64,759 | +€5,254 | +8.8% |
| Amounts payable within one year | 42/48 | €59,505 | €64,759 | +€5,254 | +8.8% |
| Trade debts | 44 | €2,644 | €5,395 | +€2,751 | +104.1% |
| Suppliers | 440/4 | €2,644 | €5,395 | +€2,751 | +104.1% |
| Taxes, remuneration and social security | 45 | €30 | - | -€30 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Other amounts payable | 47/48 | €56,831 | €59,364 | +€2,533 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €968 | €968 | = | 0.0% |
| Other operating charges | 640/8 | €628 | - | -€628 | |
| Gross operating margin | 9900 | -€4,618 | -€7,293 | -€2,676 | -57.9% |
| Operating profit (loss) | 9901 | -€6,213 | -€8,261 | -€2,048 | -33.0% |
| Financial income | 75/76B | €11 | €7 | -€4 | -37.2% |
| Recurring financial income | 75 | €11 | €7 | -€4 | -37.2% |
| Financial charges | 65/66B | €113 | €95 | -€17 | -15.2% |
| Recurring financial charges | 65 | €113 | €95 | -€17 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,315 | -€8,350 | -€2,035 | -32.2% |
| Income taxes | 67/77 | €3 | €2 | -€1 | -37.4% |
| Profit (loss) for the period | 9904 | -€6,318 | -€8,352 | -€2,034 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,318 | -€8,352 | -€2,034 | -32.2% |
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.