TEMPORALIS: 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.
TEMPORALIS
Largest movements
- Cash +€115,222
up €115,222 (+27.1%), from €425,098 to €540,320
mainly Other debts (+€203,045) and Net result for the year (+€93,091)
- Receivables within one year -€82,201
down €82,201 (-60.9%), from €134,909 to €52,708
of which Other amounts receivable: -€91,734
- Other debts +€203,045
up €203,045 (+364%), from €55,829 to €258,874
- Reserves -€164,804
down €164,804 (-41.1%), from €400,933 to €236,129
of which Distributable reserves: -€164,804
- Tax, wage and social debts -€8,130
down €8,130 (-44.2%), from €18,390 to €10,260
of which Taxes: -€8,130
- Financial charges +€49,782
up €49,782 (+83.8%), from €59,399 to €109,181
- Gross operating margin +€36,987
up €36,987 (+18.4%), from €200,596 to €237,583
- Taxes -€13,670
down €13,670 (-30.0%), from €45,601 to €31,931
- Financial income -€2,685
down €2,685 (-43.2%), from €6,217 to €3,532
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 | €582,333 | €612,379 | +€30,046 | +5.2% |
| Fixed assets | 21/28 | €20,763 | €17,259 | -€3,504 | -16.9% |
| Tangible fixed assets | 22/27 | €20,763 | €17,259 | -€3,504 | -16.9% |
| Plant, machinery and equipment | 23 | €2,425 | €610 | -€1,815 | -74.8% |
| Furniture and vehicles | 24 | €14,438 | €12,749 | -€1,689 | -11.7% |
| Other tangible fixed assets | 26 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €561,570 | €595,120 | +€33,550 | +6.0% |
| Amounts receivable within one year | 40/41 | €134,909 | €52,708 | -€82,201 | -60.9% |
| Trade receivables | 40 | €19,527 | €29,060 | +€9,533 | +48.8% |
| Other amounts receivable | 41 | €115,382 | €23,648 | -€91,734 | -79.5% |
| Cash at bank and in hand | 54/58 | €425,098 | €540,320 | +€115,222 | +27.1% |
| Deferred charges and accrued income | 490/1 | €1,563 | €2,092 | +€529 | +33.8% |
| Total equity and liabilities | 10/49 | €582,333 | €612,379 | +€30,046 | +5.2% |
| Equity | 10/15 | €507,773 | €342,969 | -€164,804 | -32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400,933 | €236,129 | -€164,804 | -41.1% |
| Non-distributable reserves | 130/1 | €8,716 | €8,716 | = | 0.0% |
| Other | 1319 | €8,716 | €8,716 | = | 0.0% |
| Distributable reserves | 133 | €392,217 | €227,413 | -€164,804 | -42.0% |
| Profit (loss) carried forward | 14 | €88,240 | €88,240 | = | 0.0% |
| Amounts payable | 17/49 | €74,560 | €269,410 | +€194,850 | +261% |
| Amounts payable within one year | 42/48 | €74,560 | €269,410 | +€194,850 | +261% |
| Trade debts | 44 | €341 | €276 | -€65 | -19.1% |
| Suppliers | 440/4 | €341 | €276 | -€65 | -19.1% |
| Taxes, remuneration and social security | 45 | €18,390 | €10,260 | -€8,130 | -44.2% |
| Taxes | 450/3 | €13,390 | €5,260 | -€8,130 | -60.7% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €55,829 | €258,874 | +€203,045 | +364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,294 | €6,065 | -€1,229 | -16.8% |
| Other operating charges | 640/8 | €948 | €847 | -€101 | -10.7% |
| Gross operating margin | 9900 | €200,596 | €237,583 | +€36,987 | +18.4% |
| Operating profit (loss) | 9901 | €192,354 | €230,671 | +€38,317 | +19.9% |
| Financial income | 75/76B | €6,217 | €3,532 | -€2,685 | -43.2% |
| Recurring financial income | 75 | €6,217 | €3,532 | -€2,685 | -43.2% |
| Financial charges | 65/66B | €59,399 | €109,181 | +€49,782 | +83.8% |
| Recurring financial charges | 65 | €59,399 | €109,181 | +€49,782 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €139,172 | €125,022 | -€14,150 | -10.2% |
| Income taxes | 67/77 | €45,601 | €31,931 | -€13,670 | -30.0% |
| Profit (loss) for the period | 9904 | €93,571 | €93,091 | -€480 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,571 | €93,091 | -€480 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.