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
- Receivables within one year +€10,215
up €10,215 (+170%), from €6,006 to €16,221
of which Other amounts receivable: +€7,197
- Cash +€4,146
up €4,146 (+139%), from €2,979 to €7,125
mainly Debts after one year (+€11,916) and Net result for the year (+€1,340)
- Debts after one year +€11,916
new in 2025: €11,916
- Profit (loss) carried forward +€1,340
up €1,340 (+42.2%), from -€3,176 to -€1,836
- Tax, wage and social debts +€1,036
up €1,036 (+46.7%), from €2,219 to €3,255
of which Taxes: +€3,255
- Other debts -€382
down €382 (-20.3%), from €1,881 to €1,499
- Gross operating margin +€4,060
up €4,060 (+17,932%), from €23 to €4,082
- Financial charges +€701
up €701 (+165%), from €425 to €1,126
- Other operating charges +€191
up €191 (+13.2%), from €1,450 to €1,641
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 | €9,811 | €23,947 | +€14,135 | +144% |
| Current assets | 29/58 | €9,811 | €23,947 | +€14,135 | +144% |
| Amounts receivable within one year | 40/41 | €6,006 | €16,221 | +€10,215 | +170% |
| Trade receivables | 40 | €4,495 | €7,513 | +€3,018 | +67.1% |
| Other amounts receivable | 41 | €1,511 | €8,708 | +€7,197 | +476% |
| Cash at bank and in hand | 54/58 | €2,979 | €7,125 | +€4,146 | +139% |
| Deferred charges and accrued income | 490/1 | €826 | €600 | -€225 | -27.3% |
| Total equity and liabilities | 10/49 | €9,811 | €23,947 | +€14,135 | +144% |
| Equity | 10/15 | €4,884 | €6,224 | +€1,340 | +27.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,176 | -€1,836 | +€1,340 | +42.2% |
| Amounts payable | 17/49 | €4,928 | €17,723 | +€12,795 | +260% |
| Amounts payable after more than one year | 17 | - | €11,916 | +€11,916 | |
| Financial debts | 170/4 | - | €11,916 | +€11,916 | |
| Amounts payable within one year | 42/48 | €4,928 | €5,807 | +€879 | +17.8% |
| Trade debts | 44 | €828 | €1,053 | +€225 | +27.2% |
| Suppliers | 440/4 | €828 | €1,053 | +€225 | +27.2% |
| Taxes, remuneration and social security | 45 | €2,219 | €3,255 | +€1,036 | +46.7% |
| Taxes | 450/3 | - | €3,255 | +€3,255 | |
| Remuneration and social security | 454/9 | €2,219 | €0 | -€2,219 | -100% |
| Other amounts payable | 47/48 | €1,881 | €1,499 | -€382 | -20.3% |
| Non-recurring operating income | 76A | €5,786 | €0 | -€5,786 | -100% |
| Other operating charges | 640/8 | €1,450 | €1,641 | +€191 | +13.2% |
| Gross operating margin | 9900 | €23 | €4,082 | +€4,060 | +17,932% |
| Operating profit (loss) | 9901 | -€1,427 | €2,442 | +€3,869 | |
| Financial income | 75/76B | €60 | €24 | -€36 | -59.5% |
| Recurring financial income | 75 | €60 | €24 | -€36 | -59.5% |
| Financial charges | 65/66B | €425 | €1,126 | +€701 | +165% |
| Recurring financial charges | 65 | €425 | €1,126 | +€701 | +165% |
| Profit (loss) for the period before taxes | 9903 | -€1,792 | €1,340 | +€3,133 | |
| Profit (loss) for the period | 9904 | -€1,792 | €1,340 | +€3,133 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,792 | €1,340 | +€3,133 |
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 29 October 2026 via checked.be.