TEMPUS CONSULTING: 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.
TEMPUS CONSULTING
Largest movements
- Current investments -€24,784
down €24,784 (-23.1%), from €107,073 to €82,289
- Cash +€15,931
up €15,931 (+19.6%), from €81,252 to €97,183
mainly Net result for the year (+€54,983) and Current investments (+€24,784)
- Deferred charges and accrued income +€3,894
up €3,894, from €0 to €3,894
- Reserves -€16,445
down €16,445 (-6.2%), from €265,495 to €249,050
- Tax, wage and social debts +€9,325
up €9,325 (+113.9%), from €8,186 to €17,511
- Trade debts +€5,175
up €5,175 (+442.7%), from €1,169 to €6,343
- Gross operating margin +€38,287
up €38,287 (+96.1%), from €39,842 to €78,129
- Taxes +€9,941
up €9,941 (+86.4%), from €11,504 to €21,445
- Financial income -€1,084
down €1,084 (-39.0%), from €2,776 to €1,692
- Financial charges +€1,050
up €1,050 (+679.3%), from €155 to €1,204
of which Financial charges: +€1,050
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 | €297,606 | €296,407 | -€1,198 | -0.4% |
| Fixed assets | 21/28 | €2,835 | €5,549 | +€2,714 | +95.8% |
| Tangible fixed assets | 22/27 | €2,835 | €5,549 | +€2,714 | +95.8% |
| Plant, machinery and equipment | 23 | - | €4,096 | +€4,096 | |
| Furniture and vehicles | 24 | €2,835 | €1,453 | -€1,382 | -48.7% |
| Current assets | 29/58 | €294,771 | €290,858 | -€3,913 | -1.3% |
| Amounts receivable within one year | 40/41 | €106,446 | €107,493 | +€1,046 | +1.0% |
| Trade receivables | 40 | €85,301 | €106,002 | +€20,701 | +24.3% |
| Other amounts receivable | 41 | €21,145 | €1,491 | -€19,654 | -93.0% |
| Current investments | 50/53 | €107,073 | €82,289 | -€24,784 | -23.1% |
| Cash at bank and in hand | 54/58 | €81,252 | €97,183 | +€15,931 | +19.6% |
| Deferred charges and accrued income | 490/1 | €0 | €3,894 | +€3,894 | |
| Total equity and liabilities | 10/49 | €297,606 | €296,407 | -€1,198 | -0.4% |
| Equity | 10/15 | €284,095 | €267,650 | -€16,445 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,495 | €249,050 | -€16,445 | -6.2% |
| Distributable reserves | 133 | €265,495 | €249,050 | -€16,445 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,511 | €28,757 | +€15,247 | +112.8% |
| Amounts payable within one year | 42/48 | €13,511 | €28,757 | +€15,247 | +112.8% |
| Trade debts | 44 | €1,169 | €6,343 | +€5,175 | +442.7% |
| Suppliers | 440/4 | €1,169 | €6,343 | +€5,175 | +442.7% |
| Taxes, remuneration and social security | 45 | €8,186 | €17,511 | +€9,325 | +113.9% |
| Taxes | 450/3 | €8,186 | €17,511 | +€9,325 | +113.9% |
| Other amounts payable | 47/48 | €4,156 | €4,903 | +€747 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,729 | €1,418 | -€311 | -18.0% |
| Other operating charges | 640/8 | €875 | €771 | -€105 | -12.0% |
| Gross operating margin | 9900 | €39,842 | €78,129 | +€38,287 | +96.1% |
| Operating profit (loss) | 9901 | €37,238 | €75,941 | +€38,703 | +103.9% |
| Financial income | 75/76B | €2,776 | €1,692 | -€1,084 | -39.0% |
| Recurring financial income | 75 | €2,776 | €1,692 | -€1,084 | -39.0% |
| Financial charges | 65/66B | €155 | €1,204 | +€1,050 | +679.3% |
| Recurring financial charges | 65 | €155 | €1,204 | +€1,050 | +679.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €39,859 | €76,428 | +€36,569 | +91.7% |
| Income taxes | 67/77 | €11,504 | €21,445 | +€9,941 | +86.4% |
| Profit (loss) for the period | 9904 | €28,356 | €54,983 | +€26,628 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,356 | €54,983 | +€26,628 | +93.9% |
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 6 October 2026 via checked.be.