TEMPO INSIGHT: what changed
TEMPO INSIGHT
Largest movements
- Cash -€56,928
down €56,928 (-52.2%), from €109,067 to €52,138
mainly Receivables within one year (-€53,817) and Tax, wage and social debts (-€16,289)
- Receivables within one year +€53,817
up €53,817 (+147%), from €36,491 to €90,308
of which Other amounts receivable: +€56,205
- Tangible fixed assets -€2,413
down €2,413 (-23.9%), from €10,090 to €7,676
- Profit (loss) carried forward +€18,145
up €18,145 (+18.2%), from €99,492 to €117,637
- Tax, wage and social debts -€16,289
down €16,289 (-36.3%), from €44,908 to €28,619
- Current portion of long-term debt -€3,779
no longer reported in 2025 (was €3,779)
- Trade debts -€2,881
down €2,881 (-50.1%), from €5,747 to €2,866
- Gross operating margin -€74,790
down €74,790 (-69.9%), from €106,938 to €32,147
- Taxes -€15,678
down €15,678 (-71.5%), from €21,923 to €6,245
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,816 | €150,122 | -€5,694 | -3.7% |
| Fixed assets | 21/28 | €10,090 | €7,676 | -€2,413 | -23.9% |
| Tangible fixed assets | 22/27 | €10,090 | €7,676 | -€2,413 | -23.9% |
| Furniture and vehicles | 24 | €10,090 | €7,676 | -€2,413 | -23.9% |
| Current assets | 29/58 | €145,726 | €142,446 | -€3,280 | -2.3% |
| Amounts receivable within one year | 40/41 | €36,491 | €90,308 | +€53,817 | +147% |
| Trade receivables | 40 | €35,720 | €33,332 | -€2,388 | -6.7% |
| Other amounts receivable | 41 | €771 | €56,976 | +€56,205 | +7,291% |
| Cash at bank and in hand | 54/58 | €109,067 | €52,138 | -€56,928 | -52.2% |
| Deferred charges and accrued income | 490/1 | €169 | - | -€169 | |
| Total equity and liabilities | 10/49 | €155,816 | €150,122 | -€5,694 | -3.7% |
| Equity | 10/15 | €100,492 | €118,637 | +€18,145 | +18.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,492 | €117,637 | +€18,145 | +18.2% |
| Amounts payable | 17/49 | €55,324 | €31,485 | -€23,838 | -43.1% |
| Amounts payable within one year | 42/48 | €55,324 | €31,485 | -€23,838 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €3,779 | - | -€3,779 | |
| Trade debts | 44 | €5,747 | €2,866 | -€2,881 | -50.1% |
| Suppliers | 440/4 | €5,747 | €2,866 | -€2,881 | -50.1% |
| Taxes, remuneration and social security | 45 | €44,908 | €28,619 | -€16,289 | -36.3% |
| Taxes | 450/3 | €44,908 | €28,619 | -€16,289 | -36.3% |
| Other amounts payable | 47/48 | €890 | - | -€890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,941 | €7,529 | +€588 | +8.5% |
| Gross operating margin | 9900 | €106,938 | €32,147 | -€74,790 | -69.9% |
| Operating profit (loss) | 9901 | €99,997 | €24,618 | -€75,379 | -75.4% |
| Financial charges | 65/66B | €556 | €229 | -€327 | -58.8% |
| Recurring financial charges | 65 | €556 | €229 | -€327 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €99,442 | €24,390 | -€75,052 | -75.5% |
| Income taxes | 67/77 | €21,923 | €6,245 | -€15,678 | -71.5% |
| Profit (loss) for the period | 9904 | €77,519 | €18,145 | -€59,374 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,519 | €18,145 | -€59,374 | -76.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.