TEMPORIS: 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.
TEMPORIS
Largest movements
- Cash -€471,444
down €471,444 (-79.1%), from €596,385 to €124,941
mainly Trade debts (-€463,361) and Receivables within one year (-€117,417)
- Receivables within one year +€117,417
up €117,417 (+152%), from €77,300 to €194,717
of which Trade receivables: +€70,398
- Trade debts -€463,361
down €463,361 (-92.3%), from €501,811 to €38,450
- Profit (loss) carried forward +€88,497
up €88,497 (+66.1%), from €133,901 to €222,398
- Accrued charges and deferred income +€65,670
new in 2025: €65,670
- Tax, wage and social debts -€35,302
down €35,302 (-71.8%), from €49,163 to €13,861
of which Taxes: -€31,323
- Gross operating margin +€14,887
up €14,887 (+8.2%), from €182,432 to €197,319
- Financial income +€7,046
up €7,046 (+415%), from €1,698 to €8,745
- Taxes +€3,496
up €3,496 (+13.0%), from €26,954 to €30,450
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 | €885,627 | €535,581 | -€350,045 | -39.5% |
| Fixed assets | 21/28 | €208,421 | €211,402 | +€2,981 | +1.4% |
| Tangible fixed assets | 22/27 | €208,361 | €211,342 | +€2,981 | +1.4% |
| Land and buildings | 22 | €137,461 | €133,644 | -€3,817 | -2.8% |
| Plant, machinery and equipment | 23 | €60,692 | €70,799 | +€10,107 | +16.7% |
| Furniture and vehicles | 24 | €10,207 | €6,898 | -€3,309 | -32.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €677,205 | €324,179 | -€353,026 | -52.1% |
| Amounts receivable within one year | 40/41 | €77,300 | €194,717 | +€117,417 | +152% |
| Trade receivables | 40 | €39,178 | €109,575 | +€70,398 | +180% |
| Other amounts receivable | 41 | €38,123 | €85,142 | +€47,019 | +123% |
| Cash at bank and in hand | 54/58 | €596,385 | €124,941 | -€471,444 | -79.1% |
| Deferred charges and accrued income | 490/1 | €3,520 | €4,521 | +€1,001 | +28.4% |
| Total equity and liabilities | 10/49 | €885,627 | €535,581 | -€350,045 | -39.5% |
| Equity | 10/15 | €212,773 | €301,270 | +€88,497 | +41.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,273 | €60,273 | = | 0.0% |
| Distributable reserves | 133 | €60,273 | €60,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,901 | €222,398 | +€88,497 | +66.1% |
| Amounts payable | 17/49 | €672,853 | €234,311 | -€438,542 | -65.2% |
| Amounts payable after more than one year | 17 | €111,158 | €103,986 | -€7,172 | -6.5% |
| Financial debts | 170/4 | €111,158 | €103,986 | -€7,172 | -6.5% |
| Amounts payable within one year | 42/48 | €561,695 | €64,655 | -€497,040 | -88.5% |
| Current portion of amounts payable after more than one year | 42 | €6,919 | €7,172 | +€253 | +3.7% |
| Financial debts | 43 | €518 | €717 | +€199 | +38.3% |
| Credit institutions | 430/8 | €518 | €717 | +€199 | +38.3% |
| Trade debts | 44 | €501,811 | €38,450 | -€463,361 | -92.3% |
| Suppliers | 440/4 | €501,811 | €38,450 | -€463,361 | -92.3% |
| Advances received on contracts in progress | 46 | €2,240 | €4,455 | +€2,215 | +98.9% |
| Taxes, remuneration and social security | 45 | €49,163 | €13,861 | -€35,302 | -71.8% |
| Taxes | 450/3 | €39,475 | €8,152 | -€31,323 | -79.3% |
| Remuneration and social security | 454/9 | €9,688 | €5,708 | -€3,980 | -41.1% |
| Other amounts payable | 47/48 | €1,044 | - | -€1,044 | |
| Accrued charges and deferred income | 492/3 | - | €65,670 | +€65,670 | |
| Non-recurring operating income | 76A | €540 | €785 | +€245 | +45.4% |
| Remuneration, social security and pensions | 62 | €56,446 | €56,894 | +€448 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,247 | €17,738 | +€1,491 | +9.2% |
| Other operating charges | 640/8 | €7,069 | €5,965 | -€1,104 | -15.6% |
| Gross operating margin | 9900 | €182,432 | €197,319 | +€14,887 | +8.2% |
| Operating profit (loss) | 9901 | €102,670 | €116,721 | +€14,052 | +13.7% |
| Financial income | 75/76B | €1,698 | €8,745 | +€7,046 | +415% |
| Recurring financial income | 75 | €1,698 | €8,745 | +€7,046 | +415% |
| Financial charges | 65/66B | €4,843 | €6,519 | +€1,676 | +34.6% |
| Recurring financial charges | 65 | €4,843 | €6,519 | +€1,676 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €99,525 | €118,947 | +€19,422 | +19.5% |
| Income taxes | 67/77 | €26,954 | €30,450 | +€3,496 | +13.0% |
| Profit (loss) for the period | 9904 | €72,571 | €88,497 | +€15,926 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,571 | €88,497 | +€15,926 | +21.9% |
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 28 October 2026 via checked.be.