TEMPOO: 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.
TEMPOO
Largest movements
- Receivables within one year -€121,101
down €121,101 (-61.2%), from €197,813 to €76,711
of which Other amounts receivable: -€95,789
- Receivables after one year +€55,000
new in 2024: €55,000
- Tangible fixed assets +€46,428
up €46,428 (+50.5%), from €91,887 to €138,315
of which Leasing and similar rights: +€79,586
- Cash +€26,912
up €26,912 (+34.0%), from €79,144 to €106,055
mainly Receivables within one year (+€121,101) and Net result for the year (+€31,627)
- Deferred charges and accrued income -€5,000
down €5,000 (-91.2%), from €5,482 to €482
- Trade debts -€46,547
down €46,547 (-37.9%), from €122,707 to €76,160
- Reserves +€31,627
up €31,627 (+301%), from €10,510 to €42,137
of which Distributable reserves: +€31,627
- Debts after one year +€26,616
up €26,616 (+88.3%), from €30,128 to €56,744
- Advances received -€18,509
down €18,509 (-98.5%), from €18,783 to €274
- Tax, wage and social debts +€12,864
up €12,864 (+36.5%), from €35,200 to €48,064
of which Taxes: +€17,394
- Gross operating margin +€123,991
up €123,991 (+156%), from €79,279 to €203,271
- Purchases and services -€53,445
down €53,445 (-10.3%), from €519,052 to €465,607
- Taxes +€47,825
up €47,825 (+229%), from €20,904 to €68,729
- Staff costs +€28,072
up €28,072 (+66.8%), from €41,995 to €70,066
- Other operating charges -€22,356
down €22,356 (-94.9%), from €23,553 to €1,197
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,126 | €385,189 | +€6,063 | +1.6% |
| Fixed assets | 21/28 | €96,687 | €146,940 | +€50,253 | +52.0% |
| Tangible fixed assets | 22/27 | €91,887 | €138,315 | +€46,428 | +50.5% |
| Plant, machinery and equipment | 23 | - | €2,782 | +€2,782 | |
| Furniture and vehicles | 24 | €65,801 | €29,861 | -€35,941 | -54.6% |
| Leasing and similar rights | 25 | €26,086 | €105,672 | +€79,586 | +305% |
| Financial fixed assets | 28 | €4,800 | €8,625 | +€3,825 | +79.7% |
| Current assets | 29/58 | €282,438 | €238,249 | -€44,189 | -15.6% |
| Amounts receivable after more than one year | 29 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | - | €55,000 | +€55,000 | |
| Amounts receivable within one year | 40/41 | €197,813 | €76,711 | -€121,101 | -61.2% |
| Trade receivables | 40 | €88,658 | €63,345 | -€25,312 | -28.6% |
| Other amounts receivable | 41 | €109,155 | €13,366 | -€95,789 | -87.8% |
| Cash at bank and in hand | 54/58 | €79,144 | €106,055 | +€26,912 | +34.0% |
| Deferred charges and accrued income | 490/1 | €5,482 | €482 | -€5,000 | -91.2% |
| Total equity and liabilities | 10/49 | €379,126 | €385,189 | +€6,063 | +1.6% |
| Equity | 10/15 | €149,199 | €180,826 | +€31,627 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,510 | €42,137 | +€31,627 | +301% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,650 | €40,277 | +€31,627 | +366% |
| Profit (loss) carried forward | 14 | €120,089 | €120,089 | = | 0.0% |
| Amounts payable | 17/49 | €229,927 | €204,363 | -€25,564 | -11.1% |
| Amounts payable after more than one year | 17 | €30,128 | €56,744 | +€26,616 | +88.3% |
| Financial debts | 170/4 | €30,128 | €56,744 | +€26,616 | +88.3% |
| Amounts payable within one year | 42/48 | €199,799 | €147,620 | -€52,179 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €23,109 | €23,122 | +€13 | +0.1% |
| Trade debts | 44 | €122,707 | €76,160 | -€46,547 | -37.9% |
| Suppliers | 440/4 | €122,707 | €76,160 | -€46,547 | -37.9% |
| Advances received on contracts in progress | 46 | €18,783 | €274 | -€18,509 | -98.5% |
| Taxes, remuneration and social security | 45 | €35,200 | €48,064 | +€12,864 | +36.5% |
| Taxes | 450/3 | €24,338 | €41,732 | +€17,394 | +71.5% |
| Remuneration and social security | 454/9 | €10,861 | €6,331 | -€4,530 | -41.7% |
| Non-recurring operating income | 76A | - | €18,045 | +€18,045 | |
| Goods, raw materials, services and sundry goods | 60/61 | €519,052 | €465,607 | -€53,445 | -10.3% |
| Remuneration, social security and pensions | 62 | €41,995 | €70,066 | +€28,072 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,405 | €7,801 | -€20,603 | -72.5% |
| Other operating charges | 640/8 | €23,553 | €1,197 | -€22,356 | -94.9% |
| Non-recurring operating charges | 66A | €2,729 | €25,584 | +€22,854 | +837% |
| Gross operating margin | 9900 | €79,279 | €203,271 | +€123,991 | +156% |
| Operating profit (loss) | 9901 | -€17,402 | €98,622 | +€116,024 | |
| Financial income | 75/76B | €35 | €4,275 | +€4,239 | +12,071% |
| Recurring financial income | 75 | €35 | €4,275 | +€4,239 | +12,071% |
| Financial charges | 65/66B | €5,504 | €2,541 | -€2,964 | -53.8% |
| Recurring financial charges | 65 | €5,504 | €2,541 | -€2,964 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,871 | €100,356 | +€123,228 | |
| Income taxes | 67/77 | €20,904 | €68,729 | +€47,825 | +229% |
| Profit (loss) for the period | 9904 | -€43,775 | €31,627 | +€75,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,775 | €31,627 | +€75,403 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.