TEMPUS FUGIT: 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 FUGIT
Largest movements
- Cash +€899
up €899 (+31.4%), from €2,862 to €3,762
mainly Other debts (+€18,921) and Depreciation (+€281)
- Tangible fixed assets -€281
down €281 (-73.9%), from €380 to €99
- Deferred charges and accrued income -€258
down €258 (-8.5%), from €3,022 to €2,764
- Other debts +€18,921
up €18,921 (+17.1%), from €110,768 to €129,689
- Profit (loss) carried forward -€16,430
down €16,430 (-13.3%), from -€123,263 to -€139,693
- Trade debts -€1,800
down €1,800 (-81.2%), from €2,218 to €418
- Tax, wage and social debts -€236
down €236 (-10.3%), from €2,283 to €2,047
- Short-term financial debts -€191
down €191 (-81.5%), from €235 to €43
- Gross operating margin -€698
down €698 (-5.4%), from -€12,943 to -€13,642
- Financial charges -€190
down €190 (-20.3%), from €937 to €747
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 | €6,264 | €6,624 | +€360 | +5.7% |
| Fixed assets | 21/28 | €380 | €99 | -€281 | -73.9% |
| Tangible fixed assets | 22/27 | €380 | €99 | -€281 | -73.9% |
| Plant, machinery and equipment | 23 | €380 | €99 | -€281 | -73.9% |
| Current assets | 29/58 | €5,884 | €6,525 | +€641 | +10.9% |
| Cash at bank and in hand | 54/58 | €2,862 | €3,762 | +€899 | +31.4% |
| Deferred charges and accrued income | 490/1 | €3,022 | €2,764 | -€258 | -8.5% |
| Total equity and liabilities | 10/49 | €6,264 | €6,624 | +€360 | +5.7% |
| Equity | 10/15 | -€109,520 | -€125,950 | -€16,430 | -15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,543 | €7,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €5,688 | €5,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,263 | -€139,693 | -€16,430 | -13.3% |
| Amounts payable | 17/49 | €115,784 | €132,574 | +€16,790 | +14.5% |
| Amounts payable within one year | 42/48 | €115,503 | €132,197 | +€16,694 | +14.5% |
| Financial debts | 43 | €235 | €43 | -€191 | -81.5% |
| Credit institutions | 430/8 | €235 | €43 | -€191 | -81.5% |
| Trade debts | 44 | €2,218 | €418 | -€1,800 | -81.2% |
| Suppliers | 440/4 | €2,218 | €418 | -€1,800 | -81.2% |
| Taxes, remuneration and social security | 45 | €2,283 | €2,047 | -€236 | -10.3% |
| Taxes | 450/3 | €2,283 | €2,047 | -€236 | -10.3% |
| Other amounts payable | 47/48 | €110,768 | €129,689 | +€18,921 | +17.1% |
| Accrued charges and deferred income | 492/3 | €281 | €377 | +€96 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €281 | = | 0.0% |
| Other operating charges | 640/8 | €1,051 | €1,065 | +€14 | +1.4% |
| Gross operating margin | 9900 | -€12,943 | -€13,642 | -€698 | -5.4% |
| Operating profit (loss) | 9901 | -€14,275 | -€14,988 | -€713 | -5.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €937 | €747 | -€190 | -20.3% |
| Recurring financial charges | 65 | €937 | €747 | -€190 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,212 | -€15,735 | -€522 | -3.4% |
| Income taxes | 67/77 | €690 | €695 | +€5 | +0.7% |
| Profit (loss) for the period | 9904 | -€15,903 | -€16,430 | -€527 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,903 | -€16,430 | -€527 | -3.3% |
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 31 October 2026 via checked.be.