Tempo per Te: 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 per Te
Largest movements
- Receivables within one year -€26,054
down €26,054 (-73.1%), from €35,620 to €9,566
of which Trade receivables: -€31,060
- Cash -€3,314
down €3,314 (-80.0%), from €4,143 to €829
mainly Trade debts (-€25,103) and Investment in fixed assets (net) (-€4,942)
- Tangible fixed assets +€1,664
up €1,664 (+21.5%), from €7,723 to €9,387
of which Furniture and vehicles: +€4,290
- Deferred charges and accrued income -€608
down €608 (-46.5%), from €1,308 to €700
- Trade debts -€25,103
down €25,103 (-85.0%), from €29,549 to €4,447
- Profit (loss) carried forward -€2,460
down €2,460 (-59.7%), from €4,120 to €1,660
- Tax, wage and social debts -€1,788
down €1,788 (-96.2%), from €1,859 to €71
- Other debts +€932
up €932 (+8.3%), from €11,266 to €12,198
- Gross operating margin -€10,034
down €10,034 (-77.0%), from €13,026 to €2,993
- Taxes -€2,906
down €2,906, from €2,855 to -€50
- Other operating charges -€2,567
down €2,567 (-63.5%), from €4,040 to €1,473
- Write-downs -€2,135
down €2,135 (-80.2%), from €2,662 to €527
- Depreciation +€1,228
up €1,228 (+59.9%), from €2,051 to €3,278
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 | €48,794 | €20,482 | -€28,313 | -58.0% |
| Fixed assets | 21/28 | €7,723 | €9,387 | +€1,664 | +21.5% |
| Tangible fixed assets | 22/27 | €7,723 | €9,387 | +€1,664 | +21.5% |
| Plant, machinery and equipment | 23 | €7,723 | €5,097 | -€2,626 | -34.0% |
| Furniture and vehicles | 24 | - | €4,290 | +€4,290 | |
| Current assets | 29/58 | €41,072 | €11,095 | -€29,976 | -73.0% |
| Amounts receivable within one year | 40/41 | €35,620 | €9,566 | -€26,054 | -73.1% |
| Trade receivables | 40 | €35,620 | €4,560 | -€31,060 | -87.2% |
| Other amounts receivable | 41 | - | €5,005 | +€5,005 | |
| Cash at bank and in hand | 54/58 | €4,143 | €829 | -€3,314 | -80.0% |
| Deferred charges and accrued income | 490/1 | €1,308 | €700 | -€608 | -46.5% |
| Total equity and liabilities | 10/49 | €48,794 | €20,482 | -€28,313 | -58.0% |
| Equity | 10/15 | €6,120 | €3,660 | -€2,460 | -40.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,120 | €1,660 | -€2,460 | -59.7% |
| Amounts payable | 17/49 | €42,675 | €16,822 | -€25,853 | -60.6% |
| Amounts payable within one year | 42/48 | €42,675 | €16,715 | -€25,959 | -60.8% |
| Trade debts | 44 | €29,549 | €4,447 | -€25,103 | -85.0% |
| Suppliers | 440/4 | €29,549 | €4,447 | -€25,103 | -85.0% |
| Taxes, remuneration and social security | 45 | €1,859 | €71 | -€1,788 | -96.2% |
| Taxes | 450/3 | €1,859 | €71 | -€1,788 | -96.2% |
| Other amounts payable | 47/48 | €11,266 | €12,198 | +€932 | +8.3% |
| Accrued charges and deferred income | 492/3 | - | €106 | +€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,051 | €3,278 | +€1,228 | +59.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,662 | €527 | -€2,135 | -80.2% |
| Other operating charges | 640/8 | €4,040 | €1,473 | -€2,567 | -63.5% |
| Gross operating margin | 9900 | €13,026 | €2,993 | -€10,034 | -77.0% |
| Operating profit (loss) | 9901 | €4,274 | -€2,286 | -€6,559 | |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €189 | €273 | +€84 | +44.5% |
| Recurring financial charges | 65 | €189 | €273 | +€84 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €4,085 | -€2,510 | -€6,594 | |
| Income taxes | 67/77 | €2,855 | -€50 | -€2,906 | |
| Profit (loss) for the period | 9904 | €1,229 | -€2,460 | -€3,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,229 | -€2,460 | -€3,689 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.