TEMPS LIBRE: 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.
TEMPS LIBRE
Largest movements
- Cash +€63,397
up €63,397 (+46.5%), from €136,236 to €199,633
mainly Net result for the year (+€36,167) and Receivables within one year (+€14,349)
- Receivables within one year -€14,349
down €14,349 (-23.8%), from €60,384 to €46,035
of which Trade receivables: -€14,650
- Profit (loss) carried forward +€36,168
up €36,168 (+34.8%), from -€103,902 to -€67,734
- Trade debts +€8,631
up €8,631 (+231.0%), from €3,736 to €12,367
- Tax, wage and social debts +€4,249
up €4,249 (+1.4%), from €296,786 to €301,035
of which Remuneration and social security: +€3,044
- Turnover +€139,199
up €139,199 (+6.1%), from €2.3m to €2.4m
- Gross operating margin +€109,535
up €109,535 (+4.8%), from €2.3m to €2.4m
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.
Cash bridge derived
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 | €196,620 | €245,668 | +€49,048 | +24.9% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €196,620 | €245,668 | +€49,048 | +24.9% |
| Amounts receivable within one year | 40/41 | €60,384 | €46,035 | -€14,349 | -23.8% |
| Trade receivables | 40 | €52,819 | €38,169 | -€14,650 | -27.7% |
| Other amounts receivable | 41 | €7,565 | €7,866 | +€301 | +4.0% |
| Cash at bank and in hand | 54/58 | €136,236 | €199,633 | +€63,397 | +46.5% |
| Total equity and liabilities | 10/49 | €196,620 | €245,668 | +€49,048 | +24.9% |
| Equity | 10/15 | -€103,902 | -€67,734 | +€36,168 | +34.8% |
| Profit (loss) carried forward | 14 | -€103,902 | -€67,734 | +€36,168 | +34.8% |
| Amounts payable | 17/49 | €300,522 | €313,402 | +€12,880 | +4.3% |
| Amounts payable within one year | 42/48 | €300,522 | €313,402 | +€12,880 | +4.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,736 | €12,367 | +€8,631 | +231.0% |
| Suppliers | 440/4 | €3,736 | €12,367 | +€8,631 | +231.0% |
| Taxes, remuneration and social security | 45 | €296,786 | €301,035 | +€4,249 | +1.4% |
| Taxes | 450/3 | €5,870 | €7,075 | +€1,205 | +20.5% |
| Remuneration and social security | 454/9 | €290,916 | €293,960 | +€3,044 | +1.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €2,299,126 | €2,438,325 | +€139,199 | +6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,024 | €76,414 | +€10,390 | +15.7% |
| Remuneration, social security and pensions | 62 | €2,353,811 | €2,337,557 | -€16,254 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,349 | €0 | -€1,349 | -100.0% |
| Gross operating margin | 9900 | €2,264,689 | €2,374,224 | +€109,535 | +4.8% |
| Operating profit (loss) | 9901 | -€90,471 | €36,667 | +€127,138 | |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €401 | €617 | +€216 | +53.9% |
| Recurring financial charges | 65 | €401 | €617 | +€216 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | -€90,872 | €36,167 | +€127,039 | |
| Profit (loss) for the period | 9904 | -€90,872 | €36,167 | +€127,039 | |
| Profit (loss) for the period to be appropriated | 9905 | -€90,872 | €36,167 | +€127,039 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.