Tempus Caerus: 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.
Tempus Caerus
Largest movements
- Cash +€102,023
up €102,023 (+195%), from €52,323 to €154,346
mainly Net result for the year (+€88,145) and Other debts (+€80,463)
- Receivables within one year -€51,722
down €51,722 (-53.2%), from €97,244 to €45,522
of which Trade receivables: -€56,786
- Tangible fixed assets +€2,639
up €2,639 (+304%), from €868 to €3,506
of which Plant, machinery and equipment: +€3,047
- Other debts +€80,463
new in 2025: €80,463
- Reserves -€29,502
down €29,502 (-24.0%), from €122,728 to €93,226
- Tax, wage and social debts +€2,831
up €2,831 (+11.4%), from €24,847 to €27,678
of which Taxes: +€2,831
- Gross operating margin -€41,107
down €41,107 (-26.4%), from €155,795 to €114,689
- Taxes -€11,556
down €11,556 (-33.2%), from €34,855 to €23,298
- Financial charges +€1,888
up €1,888 (+1,033%), from €183 to €2,071
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 | €150,434 | €203,706 | +€53,272 | +35.4% |
| Fixed assets | 21/28 | €868 | €3,506 | +€2,639 | +304% |
| Tangible fixed assets | 22/27 | €868 | €3,506 | +€2,639 | +304% |
| Plant, machinery and equipment | 23 | - | €3,047 | +€3,047 | |
| Furniture and vehicles | 24 | €868 | €459 | -€409 | -47.1% |
| Current assets | 29/58 | €149,567 | €200,200 | +€50,633 | +33.9% |
| Amounts receivable within one year | 40/41 | €97,244 | €45,522 | -€51,722 | -53.2% |
| Trade receivables | 40 | €77,961 | €21,175 | -€56,786 | -72.8% |
| Other amounts receivable | 41 | €19,282 | €24,347 | +€5,065 | +26.3% |
| Cash at bank and in hand | 54/58 | €52,323 | €154,346 | +€102,023 | +195% |
| Deferred charges and accrued income | 490/1 | - | €332 | +€332 | |
| Total equity and liabilities | 10/49 | €150,434 | €203,706 | +€53,272 | +35.4% |
| Equity | 10/15 | €124,728 | €95,226 | -€29,502 | -23.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €122,728 | €93,226 | -€29,502 | -24.0% |
| Distributable reserves | 133 | €122,728 | €93,226 | -€29,502 | -24.0% |
| Amounts payable | 17/49 | €25,706 | €108,480 | +€82,774 | +322% |
| Amounts payable within one year | 42/48 | €25,621 | €108,480 | +€82,859 | +323% |
| Trade debts | 44 | €775 | €339 | -€435 | -56.2% |
| Suppliers | 440/4 | €775 | €339 | -€435 | -56.2% |
| Taxes, remuneration and social security | 45 | €24,847 | €27,678 | +€2,831 | +11.4% |
| Taxes | 450/3 | €21,347 | €24,178 | +€2,831 | +13.3% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €80,463 | +€80,463 | |
| Accrued charges and deferred income | 492/3 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €653 | +€310 | +90.5% |
| Other operating charges | 640/8 | €147 | €522 | +€375 | +255% |
| Gross operating margin | 9900 | €155,795 | €114,689 | -€41,107 | -26.4% |
| Operating profit (loss) | 9901 | €155,306 | €113,514 | -€41,792 | -26.9% |
| Financial charges | 65/66B | €183 | €2,071 | +€1,888 | +1,033% |
| Recurring financial charges | 65 | €183 | €2,071 | +€1,888 | +1,033% |
| Profit (loss) for the period before taxes | 9903 | €155,123 | €111,443 | -€43,680 | -28.2% |
| Income taxes | 67/77 | €34,855 | €23,298 | -€11,556 | -33.2% |
| Profit (loss) for the period | 9904 | €120,268 | €88,145 | -€32,124 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €120,268 | €88,145 | -€32,124 | -26.7% |
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 24 October 2026 via checked.be.