Tempro: 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.
Tempro
Largest movements
- Receivables within one year -€115,960
down €115,960 (-69.1%), from €167,761 to €51,801
of which Trade receivables: -€141,269
- Tangible fixed assets -€53,090
down €53,090 (-39.3%), from €135,239 to €82,149
of which Furniture and vehicles: -€49,580
- Stocks and contracts +€20,428
up €20,428 (+42.5%), from €48,121 to €68,549
- Cash +€18,182
up €18,182 (+269.4%), from €6,749 to €24,931
mainly Receivables within one year (+€115,960) and Depreciation (+€30,978)
- Deferred charges and accrued income +€15,508
up €15,508 (+50.7%), from €30,602 to €46,110
- Trade debts -€49,008
down €49,008 (-43.7%), from €112,057 to €63,049
- Profit (loss) carried forward -€30,871
new in 2025: -€30,871
- Tax, wage and social debts -€22,153
down €22,153 (-69.7%), from €31,778 to €9,625
of which Taxes: -€21,511
- Current portion of long-term debt -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Gross operating margin -€85,623
down €85,623 (-52.1%), from €164,313 to €78,690
- Taxes -€16,878
down €16,878 (-98.3%), from €17,170 to €292
- Staff costs +€15,529
up €15,529 (+25.7%), from €60,341 to €75,870
- Depreciation -€11,487
down €11,487 (-27.1%), from €42,465 to €30,978
- Other operating charges +€3,472
up €3,472 (+46.9%), from €7,403 to €10,876
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 | €663,907 | €548,975 | -€114,932 | -17.3% |
| Fixed assets | 21/28 | €135,674 | €82,584 | -€53,090 | -39.1% |
| Tangible fixed assets | 22/27 | €135,239 | €82,149 | -€53,090 | -39.3% |
| Plant, machinery and equipment | 23 | €15,095 | €11,678 | -€3,417 | -22.6% |
| Furniture and vehicles | 24 | €103,900 | €54,321 | -€49,580 | -47.7% |
| Other tangible fixed assets | 26 | €16,244 | €16,151 | -€93 | -0.6% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €528,232 | €466,390 | -€61,842 | -11.7% |
| Amounts receivable after more than one year | 29 | €275,000 | €275,000 | = | 0.0% |
| Trade receivables | 290 | €275,000 | €275,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €48,121 | €68,549 | +€20,428 | +42.5% |
| Stocks | 30/36 | €48,121 | €68,549 | +€20,428 | +42.5% |
| Amounts receivable within one year | 40/41 | €167,761 | €51,801 | -€115,960 | -69.1% |
| Trade receivables | 40 | €150,059 | €8,790 | -€141,269 | -94.1% |
| Other amounts receivable | 41 | €17,702 | €43,011 | +€25,309 | +143.0% |
| Cash at bank and in hand | 54/58 | €6,749 | €24,931 | +€18,182 | +269.4% |
| Deferred charges and accrued income | 490/1 | €30,602 | €46,110 | +€15,508 | +50.7% |
| Total equity and liabilities | 10/49 | €663,907 | €548,975 | -€114,932 | -17.3% |
| Equity | 10/15 | €492,172 | €461,301 | -€30,871 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €485,972 | €485,972 | = | 0.0% |
| Distributable reserves | 133 | €485,972 | €485,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,871 | -€30,871 | |
| Amounts payable | 17/49 | €171,734 | €87,673 | -€84,061 | -48.9% |
| Amounts payable within one year | 42/48 | €171,734 | €87,673 | -€84,061 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €0 | -€15,000 | -100.0% |
| Trade debts | 44 | €112,057 | €63,049 | -€49,008 | -43.7% |
| Suppliers | 440/4 | €112,057 | €63,049 | -€49,008 | -43.7% |
| Taxes, remuneration and social security | 45 | €31,778 | €9,625 | -€22,153 | -69.7% |
| Taxes | 450/3 | €23,934 | €2,424 | -€21,511 | -89.9% |
| Remuneration and social security | 454/9 | €7,843 | €7,201 | -€642 | -8.2% |
| Other amounts payable | 47/48 | €12,900 | €15,000 | +€2,100 | +16.3% |
| Remuneration, social security and pensions | 62 | €60,341 | €75,870 | +€15,529 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,465 | €30,978 | -€11,487 | -27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €116 | €674 | +€557 | +479.3% |
| Other operating charges | 640/8 | €7,403 | €10,876 | +€3,472 | +46.9% |
| Non-recurring operating charges | 66A | - | €3,118 | +€3,118 | |
| Gross operating margin | 9900 | €164,313 | €78,690 | -€85,623 | -52.1% |
| Operating profit (loss) | 9901 | €53,987 | -€42,826 | -€96,813 | |
| Financial income | 75/76B | €17,161 | €15,090 | -€2,072 | -12.1% |
| Recurring financial income | 75 | €17,161 | €15,090 | -€2,072 | -12.1% |
| Financial charges | 65/66B | €2,520 | €2,843 | +€323 | +12.8% |
| Recurring financial charges | 65 | €2,520 | €2,843 | +€323 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €68,628 | -€30,579 | -€99,207 | |
| Income taxes | 67/77 | €17,170 | €292 | -€16,878 | -98.3% |
| Profit (loss) for the period | 9904 | €51,458 | -€30,871 | -€82,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,458 | -€30,871 | -€82,330 |
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 28 September 2026 via checked.be.