TEMPO GROEP: what changed
Two financial 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 GROEP
Largest movements
- Stocks and contracts -€14,777
no longer reported in 2025 (was €14,777)
- Receivables within one year -€9,922
no longer reported in 2025 (was €9,922)
of which Trade receivables: -€5,833
- Tangible fixed assets -€6,620
no longer reported in 2025 (was €6,620)
of which Other tangible fixed assets: -€5,177
- Cash -€682
down €682 (-33.8%), from €2,017 to €1,335
mainly Net result for the year (-€15,649) and Trade debts (-€15,000)
- Deferred charges and accrued income -€463
no longer reported in 2025 (was €463)
- Profit (loss) carried forward -€15,649
down €15,649 (-197%), from -€7,946 to -€23,595
- Trade debts -€15,000
down €15,000 (-56.9%), from €26,384 to €11,384
- Current portion of long-term debt -€2,444
no longer reported in 2025 (was €2,444)
- Tax, wage and social debts +€629
up €629 (+117%), from €536 to €1,165
- Other debts -€400
no longer reported in 2025 (was €400)
- Other operating charges +€11,888
up €11,888 (+784%), from €1,516 to €13,404
- Gross operating margin -€7,516
down €7,516, from €5,731 to -€1,785
- Depreciation -€4,836
no longer reported in 2025 (was €4,836)
- Financial charges -€193
down €193 (-26.6%), from €725 to €532
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.
Derived cash bridge
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 | €34,199 | €1,335 | -€32,864 | -96.1% |
| Fixed assets | 21/28 | €7,020 | - | -€7,020 | |
| Tangible fixed assets | 22/27 | €6,620 | - | -€6,620 | |
| Plant, machinery and equipment | 23 | €1,443 | - | -€1,443 | |
| Other tangible fixed assets | 26 | €5,177 | - | -€5,177 | |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €27,179 | €1,335 | -€25,844 | -95.1% |
| Stocks and contracts in progress | 3 | €14,777 | - | -€14,777 | |
| Contracts in progress | 37 | €14,777 | - | -€14,777 | |
| Amounts receivable within one year | 40/41 | €9,922 | - | -€9,922 | |
| Trade receivables | 40 | €5,833 | - | -€5,833 | |
| Other amounts receivable | 41 | €4,089 | - | -€4,089 | |
| Cash at bank and in hand | 54/58 | €2,017 | €1,335 | -€682 | -33.8% |
| Deferred charges and accrued income | 490/1 | €463 | - | -€463 | |
| Total equity and liabilities | 10/49 | €34,199 | €1,335 | -€32,864 | -96.1% |
| Equity | 10/15 | €4,434 | -€11,215 | -€15,649 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,180 | €6,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €617 | €617 | = | 0.0% |
| Reserves not available under the articles | 1311 | €617 | €617 | = | 0.0% |
| Distributable reserves | 133 | €5,563 | €5,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,946 | -€23,595 | -€15,649 | -197% |
| Amounts payable | 17/49 | €29,765 | €12,550 | -€17,215 | -57.8% |
| Amounts payable within one year | 42/48 | €29,765 | €12,550 | -€17,215 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €2,444 | - | -€2,444 | |
| Trade debts | 44 | €26,384 | €11,384 | -€15,000 | -56.9% |
| Suppliers | 440/4 | €26,384 | €11,384 | -€15,000 | -56.9% |
| Taxes, remuneration and social security | 45 | €536 | €1,165 | +€629 | +117% |
| Taxes | 450/3 | €536 | €1,165 | +€629 | +117% |
| Other amounts payable | 47/48 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,836 | - | -€4,836 | |
| Other operating charges | 640/8 | €1,516 | €13,404 | +€11,888 | +784% |
| Gross operating margin | 9900 | €5,731 | -€1,785 | -€7,516 | |
| Operating profit (loss) | 9901 | -€622 | -€15,190 | -€14,568 | -2,342% |
| Financial income | 75/76B | €101 | €91 | -€10 | -9.9% |
| Recurring financial income | 75 | €101 | €91 | -€10 | -9.9% |
| Financial charges | 65/66B | €725 | €532 | -€193 | -26.6% |
| Recurring financial charges | 65 | €725 | €532 | -€193 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,247 | -€15,631 | -€14,384 | -1,154% |
| Income taxes | 67/77 | €68 | €17 | -€51 | -74.4% |
| Profit (loss) for the period | 9904 | -€1,315 | -€15,649 | -€14,334 | -1,090% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,315 | -€15,649 | -€14,334 | -1,090% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.