TEMPOCONSULT: 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.
TEMPOCONSULT
Largest movements
- Receivables within one year -€59,973
down €59,973 (-34.7%), from €172,994 to €113,021
of which Trade receivables: -€31,398
- Tangible fixed assets -€14,932
down €14,932 (-26.8%), from €55,701 to €40,769
of which Land and buildings: -€12,325
- Tax, wage and social debts -€31,434
down €31,434 (-96.9%), from €32,439 to €1,005
of which Remuneration and social security: -€25,000
- Profit (loss) carried forward -€22,113
down €22,113 (-3.3%), from €670,452 to €648,339
- Trade debts -€12,237
down €12,237 (-37.4%), from €32,689 to €20,452
- Other debts -€11,038
no longer reported in 2025 (was €11,038)
- Accrued charges and deferred income +€9,174
up €9,174 (+45.2%), from €20,311 to €29,485
- Gross operating margin -€37,617
down €37,617, from €27,112 to -€10,505
- Taxes -€6,123
down €6,123 (-96.2%), from €6,363 to €240
- Other operating charges +€2,930
up €2,930 (+125.2%), from €2,340 to €5,270
- Financial income -€1,066
down €1,066 (-10.3%), from €10,380 to €9,314
- Financial charges -€864
down €864 (-64.3%), from €1,344 to €480
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 | €803,542 | €734,170 | -€69,372 | -8.6% |
| Fixed assets | 21/28 | €80,701 | €65,769 | -€14,932 | -18.5% |
| Tangible fixed assets | 22/27 | €55,701 | €40,769 | -€14,932 | -26.8% |
| Land and buildings | 22 | €49,297 | €36,972 | -€12,325 | -25.0% |
| Furniture and vehicles | 24 | €6,404 | €3,797 | -€2,607 | -40.7% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €722,841 | €668,400 | -€54,441 | -7.5% |
| Amounts receivable after more than one year | 29 | €136,500 | €136,500 | = | 0.0% |
| Other amounts receivable | 291 | €136,500 | €136,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172,994 | €113,021 | -€59,973 | -34.7% |
| Trade receivables | 40 | €31,912 | €514 | -€31,398 | -98.4% |
| Other amounts receivable | 41 | €141,082 | €112,507 | -€28,575 | -20.3% |
| Cash at bank and in hand | 54/58 | €327,622 | €333,154 | +€5,532 | +1.7% |
| Deferred charges and accrued income | 490/1 | €85,725 | €85,725 | = | 0.0% |
| Total equity and liabilities | 10/49 | €803,542 | €734,170 | -€69,372 | -8.6% |
| Equity | 10/15 | €678,512 | €656,400 | -€22,112 | -3.3% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €0 | +€0 | |
| Profit (loss) carried forward | 14 | €670,452 | €648,339 | -€22,113 | -3.3% |
| Provisions and deferred taxes | 16 | €23,465 | €23,465 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €23,465 | €23,465 | = | 0.0% |
| Other liabilities and charges | 164/5 | €23,465 | €23,465 | = | 0.0% |
| Amounts payable | 17/49 | €101,565 | €54,305 | -€47,260 | -46.5% |
| Amounts payable within one year | 42/48 | €81,254 | €24,820 | -€56,434 | -69.5% |
| Financial debts | 43 | €5,088 | €3,363 | -€1,725 | -33.9% |
| Credit institutions | 430/8 | €5,088 | €3,363 | -€1,725 | -33.9% |
| Trade debts | 44 | €32,689 | €20,452 | -€12,237 | -37.4% |
| Suppliers | 440/4 | €32,689 | €20,452 | -€12,237 | -37.4% |
| Taxes, remuneration and social security | 45 | €32,439 | €1,005 | -€31,434 | -96.9% |
| Taxes | 450/3 | €7,439 | €1,005 | -€6,434 | -86.5% |
| Remuneration and social security | 454/9 | €25,000 | - | -€25,000 | |
| Other amounts payable | 47/48 | €11,038 | - | -€11,038 | |
| Accrued charges and deferred income | 492/3 | €20,311 | €29,485 | +€9,174 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,142 | €14,931 | -€211 | -1.4% |
| Other operating charges | 640/8 | €2,340 | €5,270 | +€2,930 | +125.2% |
| Gross operating margin | 9900 | €27,112 | -€10,505 | -€37,617 | |
| Operating profit (loss) | 9901 | €9,630 | -€30,706 | -€40,336 | |
| Financial income | 75/76B | €10,380 | €9,314 | -€1,066 | -10.3% |
| Recurring financial income | 75 | €10,380 | €9,314 | -€1,066 | -10.3% |
| Financial charges | 65/66B | €1,344 | €480 | -€864 | -64.3% |
| Recurring financial charges | 65 | €1,344 | €480 | -€864 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €18,666 | -€21,871 | -€40,537 | |
| Income taxes | 67/77 | €6,363 | €240 | -€6,123 | -96.2% |
| Profit (loss) for the period | 9904 | €12,303 | -€22,112 | -€34,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,303 | -€22,112 | -€34,415 |
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 7 October 2026 via checked.be.