Tempus Thuisverpleging: 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 Thuisverpleging
Largest movements
- Receivables within one year +€671,195
up €671,195 (+24.5%), from €2.7m to €3.4m
of which Trade receivables: +€698,129
- Intangible fixed assets +€498,749
up €498,749 (+60.8%), from €820,690 to €1.3m
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash +€246,555
up €246,555 (+62.7%), from €393,327 to €639,882
mainly Net result for the year (+€874,447) and Current investments (+€250,000)
- Reserves +€874,447
up €874,447 (+68.9%), from €1.3m to €2.1m
- Trade debts +€235,281
up €235,281 (+12.1%), from €1.9m to €2.2m
of which Suppliers: +€241,290
- Tax, wage and social debts +€87,445
new in 2025: €87,445
- Gross operating margin +€580,840
up €580,840 (+63.0%), from €921,511 to €1.5m
- Taxes +€209,320
up €209,320 (+101%), from €206,331 to €415,651
- Depreciation +€81,084
up €81,084 (+63.1%), from €128,473 to €209,557
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 | €4,250,877 | €5,417,545 | +€1.2m | +27.4% |
| Fixed assets | 21/28 | €825,376 | €1,322,672 | +€497,296 | +60.3% |
| Intangible fixed assets | 21 | €820,690 | €1,319,438 | +€498,749 | +60.8% |
| Tangible fixed assets | 22/27 | €4,636 | €3,184 | -€1,453 | -31.3% |
| Plant, machinery and equipment | 23 | €3,421 | €2,685 | -€736 | -21.5% |
| Furniture and vehicles | 24 | €1,216 | €499 | -€717 | -59.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €3,425,501 | €4,094,873 | +€669,371 | +19.5% |
| Amounts receivable within one year | 40/41 | €2,741,356 | €3,412,552 | +€671,195 | +24.5% |
| Trade receivables | 40 | €2,688,513 | €3,386,642 | +€698,129 | +26.0% |
| Other amounts receivable | 41 | €52,843 | €25,910 | -€26,934 | -51.0% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €393,327 | €639,882 | +€246,555 | +62.7% |
| Deferred charges and accrued income | 490/1 | €40,818 | €42,439 | +€1,621 | +4.0% |
| Total equity and liabilities | 10/49 | €4,250,877 | €5,417,545 | +€1.2m | +27.4% |
| Equity | 10/15 | €2,250,263 | €3,124,709 | +€874,447 | +38.9% |
| Contributions | 10/11 | €980,559 | €980,559 | = | 0.0% |
| Reserves | 13 | €1,269,703 | €2,144,150 | +€874,447 | +68.9% |
| Distributable reserves | 133 | €1,269,703 | €2,144,150 | +€874,447 | +68.9% |
| Amounts payable | 17/49 | €2,000,615 | €2,292,835 | +€292,221 | +14.6% |
| Amounts payable after more than one year | 17 | €27,058 | €5,271 | -€21,787 | -80.5% |
| Financial debts | 170/4 | €27,058 | €5,271 | -€21,787 | -80.5% |
| Amounts payable within one year | 42/48 | €1,973,556 | €2,287,564 | +€314,008 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €30,720 | €21,787 | -€8,933 | -29.1% |
| Trade debts | 44 | €1,939,029 | €2,174,310 | +€235,281 | +12.1% |
| Suppliers | 440/4 | €1,933,020 | €2,174,310 | +€241,290 | +12.5% |
| Bills of exchange payable | 441 | €6,009 | €0 | -€6,009 | -100% |
| Taxes, remuneration and social security | 45 | - | €87,445 | +€87,445 | |
| Taxes | 450/3 | - | €87,445 | +€87,445 | |
| Other amounts payable | 47/48 | €3,808 | €4,023 | +€215 | +5.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,473 | €209,557 | +€81,084 | +63.1% |
| Other operating charges | 640/8 | €6,717 | €5,619 | -€1,099 | -16.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €921,511 | €1,502,350 | +€580,840 | +63.0% |
| Operating profit (loss) | 9901 | €786,321 | €1,287,175 | +€500,854 | +63.7% |
| Financial income | 75/76B | €6,733 | €5,853 | -€880 | -13.1% |
| Recurring financial income | 75 | €6,733 | €5,853 | -€880 | -13.1% |
| Financial charges | 65/66B | €3,148 | €2,931 | -€217 | -6.9% |
| Recurring financial charges | 65 | €3,148 | €2,931 | -€217 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €789,905 | €1,290,097 | +€500,192 | +63.3% |
| Income taxes | 67/77 | €206,331 | €415,651 | +€209,320 | +101% |
| Profit (loss) for the period | 9904 | €583,574 | €874,447 | +€290,872 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €583,574 | €874,447 | +€290,872 | +49.8% |
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 25 October 2026 via checked.be.