TEMPORA: 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.
What changed
TEMPORA
NACE 82.300, Organisation of conventions and trade shows
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€435,169
2024 · -€4.3m+€4.7m
Equity
€464,259
2024 · -€1.3m+€1.8m
Cash
€706,004
2024 · €233,721+€472,283
Balance sheet total
€11.5m
2024 · €12.6m-€1.1m
Largest movements
Assets
- Stocks and contracts -€1.2m
down €1.2m (-55.3%), from €2.2m to €998,811
of which Contracts in progress: -€1.2m
- Cash +€472,283
up €472,283 (+202.1%), from €233,721 to €706,004
mainly Contributions, distributions and other (+€1.3m) and Stocks and contracts (+€1.2m)
- Receivables within one year -€183,130
down €183,130 (-14.4%), from €1.3m to €1.1m
of which Other amounts receivable: -€107,355
- Receivables after one year -€141,767
down €141,767 (-12.6%), from €1.1m to €985,736
of which Trade receivables: -€139,908
Equity and liabilities
- Contributions +€1.3m
up €1.3m (+123.5%), from €1.1m to €2.4m
- Debts after one year -€1.2m
down €1.2m (-31.0%), from €3.8m to €2.6m
- Short-term financial debts -€1.1m
down €1.1m (-51.8%), from €2.2m to €1.1m
- Trade debts -€1.1m
down €1.1m (-19.1%), from €5.9m to €4.8m
- Current portion of long-term debt +€533,881
up €533,881 (+83.9%), from €636,053 to €1.2m
Income statement
- Write-downs -€2.2m
down €2.2m, from €1.3m to -€934,525
- Turnover +€899,915
up €899,915 (+4.6%), from €19.6m to €20.5m
- Staff costs -€497,992
down €497,992 (-16.2%), from €3.1m to €2.6m
- Depreciation -€427,816
down €427,816 (-26.2%), from €1.6m to €1.2m
- Other operating income +€344,330
up €344,330 (+188.3%), from €182,889 to €527,218
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.
Result 2024
-€4.3m
Turnover
+€899,915
Other operating income
+€344,330
Goods and materials
+€129,404
Services and other goods
+€32,112
Staff costs
+€497,992
Depreciation
+€427,816
Write-downs
+€2.2m
Other operating charges
-€52,719
Other operating items
+€125,159
Financial income
-€23,090
Financial charges
+€88,135
Taxes
-€1,501
Result 2025
€435,169
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.
From operations
+€2.1m
Investment
-€1.2m
Financing
-€456,533
Cash 2024
€233,721
From operations (derived)
+€2.1m
Net result for the year
+€435,169
Depreciation
+€1.2m
Receivables after one year
+€141,767
Stocks and contracts
+€1.2m
Receivables within one year
+€183,130
Deferred charges and accrued income
+€33,866
Trade debts
-€1.1m
Tax, wage and social debts
-€221,962
Advances received
+€272,944
Other debts
-€28,022
Accrued charges and deferred income
+€6,662
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
-€456,533
Debts after one year
-€1.2m
Current portion of long-term debt
+€533,881
Short-term financial debts
-€1.1m
Contributions, distributions and other
+€1.3m
Cash 2025
€706,004
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,640,896 | €11,517,850 | -€1.1m | -8.9% |
| Fixed assets | 21/28 | €7,528,632 | €7,529,749 | +€1,117 | 0.0% |
| Intangible fixed assets | 21 | €552,947 | €589,346 | +€36,399 | +6.6% |
| Tangible fixed assets | 22/27 | €6,733,109 | €6,694,037 | -€39,072 | -0.6% |
| Land and buildings | 22 | €4,208,256 | €4,059,576 | -€148,680 | -3.5% |
| Plant, machinery and equipment | 23 | €2,175,540 | €2,446,240 | +€270,700 | +12.4% |
| Furniture and vehicles | 24 | €306,820 | €169,302 | -€137,518 | -44.8% |
| Leasing and similar rights | 25 | €42,493 | €18,919 | -€23,574 | -55.5% |
| Financial fixed assets | 28 | €242,576 | €246,366 | +€3,790 | +1.6% |
| Companies linked by participating interests | 282/3 | €62,500 | €63,540 | +€1,040 | +1.7% |
| Participating interests | 282 | €62,500 | €62,500 | = | 0.0% |
| Amounts receivable | 283 | - | €1,040 | +€1,040 | |
| Other financial fixed assets | 284/8 | €180,076 | €182,826 | +€2,750 | +1.5% |
| Shares | 284 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,076 | €12,826 | +€2,750 | +27.3% |
| Current assets | 29/58 | €5,112,265 | €3,988,101 | -€1.1m | -22.0% |
| Amounts receivable after more than one year | 29 | €1,127,503 | €985,736 | -€141,767 | -12.6% |
| Trade receivables | 290 | €1,125,644 | €985,736 | -€139,908 | -12.4% |
| Other amounts receivable | 291 | €1,859 | - | -€1,859 | |
| Stocks and contracts in progress | 3 | €2,236,496 | €998,811 | -€1.2m | -55.3% |
| Stocks | 30/36 | €264,561 | €177,257 | -€87,304 | -33.0% |
| Goods purchased for resale | 34 | €264,561 | €177,257 | -€87,304 | -33.0% |
| Contracts in progress | 37 | €1,971,934 | €821,554 | -€1.2m | -58.3% |
| Amounts receivable within one year | 40/41 | €1,274,125 | €1,090,995 | -€183,130 | -14.4% |
| Trade receivables | 40 | €1,027,363 | €951,588 | -€75,775 | -7.4% |
| Other amounts receivable | 41 | €246,762 | €139,407 | -€107,355 | -43.5% |
| Cash at bank and in hand | 54/58 | €233,721 | €706,004 | +€472,283 | +202.1% |
| Deferred charges and accrued income | 490/1 | €240,420 | €206,554 | -€33,866 | -14.1% |
| Total equity and liabilities | 10/49 | €12,640,896 | €11,517,850 | -€1.1m | -8.9% |
| Equity | 10/15 | -€1,297,229 | €464,259 | +€1.8m | |
| Contributions | 10/11 | €1,087,551 | €2,430,137 | +€1.3m | +123.5% |
| Capital | 10 | €1,087,551 | €2,430,137 | +€1.3m | +123.5% |
| Issued capital | 100 | €1,087,551 | €2,430,137 | +€1.3m | +123.5% |
| Revaluation surpluses | 12 | €2,207,276 | €2,207,276 | = | 0.0% |
| Reserves | 13 | €107,500 | €107,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €107,500 | €107,500 | = | 0.0% |
| Legal reserve | 130 | €107,500 | €107,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,752,621 | -€4,317,452 | +€435,169 | +9.2% |
| Investment grants | 15 | €53,065 | €36,797 | -€16,268 | -30.7% |
| Amounts payable | 17/49 | €13,938,125 | €11,053,590 | -€2.9m | -20.7% |
| Amounts payable after more than one year | 17 | €3,768,921 | €2,599,442 | -€1.2m | -31.0% |
| Financial debts | 170/4 | €3,768,921 | €2,599,442 | -€1.2m | -31.0% |
| Subordinated loans | 170 | €2,684,027 | €1,782,117 | -€901,910 | -33.6% |
| Leasing and similar obligations | 172 | €19,024 | €3,681 | -€15,342 | -80.6% |
| Credit institutions | 173 | €1,065,870 | €813,644 | -€252,227 | -23.7% |
| Amounts payable within one year | 42/48 | €9,965,512 | €8,243,794 | -€1.7m | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €636,053 | €1,169,934 | +€533,881 | +83.9% |
| Financial debts | 43 | €2,212,752 | €1,065,498 | -€1.1m | -51.8% |
| Credit institutions | 430/8 | €2,212,752 | €1,065,498 | -€1.1m | -51.8% |
| Trade debts | 44 | €5,915,031 | €4,783,726 | -€1.1m | -19.1% |
| Suppliers | 440/4 | €5,915,031 | €4,783,726 | -€1.1m | -19.1% |
| Advances received on contracts in progress | 46 | €267,056 | €540,000 | +€272,944 | +102.2% |
| Taxes, remuneration and social security | 45 | €878,433 | €656,471 | -€221,962 | -25.3% |
| Taxes | 450/3 | €162,218 | €265,356 | +€103,138 | +63.6% |
| Remuneration and social security | 454/9 | €716,214 | €391,115 | -€325,100 | -45.4% |
| Other amounts payable | 47/48 | €56,188 | €28,165 | -€28,022 | -49.9% |
| Accrued charges and deferred income | 492/3 | €203,692 | €210,354 | +€6,662 | +3.3% |
| Operating income | 70/76A | €19,716,610 | €19,789,946 | +€73,337 | +0.4% |
| Turnover | 70 | €19,628,052 | €20,527,966 | +€899,915 | +4.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€293,661 | -€2,194,813 | -€1.9m | -647.4% |
| Own construction capitalised | 72 | - | €929,575 | +€929,575 | |
| Other operating income | 74 | €182,889 | €527,218 | +€344,330 | +188.3% |
| Non-recurring operating income | 76A | €199,331 | - | -€199,331 | |
| Operating charges | 60/66A | €23,641,871 | €19,091,281 | -€4.6m | -19.2% |
| Goods for resale, raw materials and consumables | 60 | €15,259,216 | €15,129,812 | -€129,404 | -0.8% |
| Purchases | 600/8 | €15,356,000 | €15,042,508 | -€313,493 | -2.0% |
| Change in stocks: decrease (increase) | 609 | -€96,784 | €87,304 | +€184,088 | |
| Services and other goods | 61 | €900,127 | €868,015 | -€32,112 | -3.6% |
| Remuneration, social security and pensions | 62 | €3,083,185 | €2,585,193 | -€497,992 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632,356 | €1,204,540 | -€427,816 | -26.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,285,394 | -€934,525 | -€2.2m | |
| Other operating charges | 640/8 | €98,809 | €151,529 | +€52,719 | +53.4% |
| Non-recurring operating charges | 66A | €1,382,785 | €86,718 | -€1.3m | -93.7% |
| Operating profit (loss) | 9901 | -€3,925,262 | €698,665 | +€4.6m | |
| Financial income | 75/76B | €76,261 | €53,171 | -€23,090 | -30.3% |
| Recurring financial income | 75 | €76,261 | €30,312 | -€45,949 | -60.3% |
| Income from current assets | 751 | €4,399 | - | -€4,399 | |
| Other financial income | 752/9 | €71,862 | €30,312 | -€41,550 | -57.8% |
| Non-recurring financial income | 76B | - | €22,859 | +€22,859 | |
| Financial charges | 65/66B | €401,200 | €313,065 | -€88,135 | -22.0% |
| Recurring financial charges | 65 | €401,200 | €313,065 | -€88,135 | -22.0% |
| Debt charges | 650 | €328,211 | €294,445 | -€33,765 | -10.3% |
| Other financial charges | 652/9 | €72,990 | €18,620 | -€54,370 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,250,201 | €438,770 | +€4.7m | |
| Income taxes | 67/77 | €2,100 | €3,601 | +€1,501 | +71.4% |
| Taxes | 670/3 | €2,100 | €3,601 | +€1,501 | +71.4% |
| Profit (loss) for the period | 9904 | -€4,252,301 | €435,169 | +€4.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,252,301 | €435,169 | +€4.7m |
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 6 October 2026 via checked.be.