TOP TEMPO: 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.
TOP TEMPO
Largest movements
- Cash -€2,603
down €2,603 (-13.6%), from €19,093 to €16,491
mainly Tax, wage and social debts (-€3,033) and Net result for the year (-€2,736)
- Receivables within one year +€2,307
up €2,307 (+34.7%), from €6,655 to €8,962
of which Trade receivables: +€1,271
- Trade debts +€4,008
up €4,008 (+346%), from €1,160 to €5,168
- Tax, wage and social debts -€3,033
down €3,033 (-60.5%), from €5,009 to €1,976
- Profit (loss) carried forward -€2,736
down €2,736 (-28.3%), from -€9,670 to -€12,406
- Other debts +€1,348
up €1,348 (+153%), from €884 to €2,232
- Turnover -€56,417
no longer reported in 2025 (was €56,417)
- Purchases and services -€35,200
no longer reported in 2025 (was €35,200)
- Gross operating margin -€22,427
down €22,427, from €21,216 to -€1,211
- Taxes -€1,975
no longer reported in 2025 (was €1,975)
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 | €28,420 | €28,008 | -€413 | -1.5% |
| Fixed assets | 21/28 | €2,560 | €2,453 | -€106 | -4.2% |
| Tangible fixed assets | 22/27 | €2,560 | €2,453 | -€106 | -4.2% |
| Plant, machinery and equipment | 23 | €2,231 | €2,453 | +€223 | +10.0% |
| Furniture and vehicles | 24 | €329 | - | -€329 | |
| Current assets | 29/58 | €25,860 | €25,554 | -€306 | -1.2% |
| Amounts receivable within one year | 40/41 | €6,655 | €8,962 | +€2,307 | +34.7% |
| Trade receivables | 40 | €6,655 | €7,926 | +€1,271 | +19.1% |
| Other amounts receivable | 41 | - | €1,037 | +€1,037 | |
| Cash at bank and in hand | 54/58 | €19,093 | €16,491 | -€2,603 | -13.6% |
| Deferred charges and accrued income | 490/1 | €112 | €101 | -€11 | -9.8% |
| Total equity and liabilities | 10/49 | €28,420 | €28,008 | -€413 | -1.5% |
| Equity | 10/15 | €21,368 | €18,632 | -€2,736 | -12.8% |
| Contributions | 10/11 | €11,502 | €11,502 | = | 0.0% |
| Reserves | 13 | €19,535 | €19,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €17,676 | €17,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,670 | -€12,406 | -€2,736 | -28.3% |
| Amounts payable | 17/49 | €7,052 | €9,376 | +€2,323 | +32.9% |
| Amounts payable within one year | 42/48 | €7,052 | €9,376 | +€2,323 | +32.9% |
| Trade debts | 44 | €1,160 | €5,168 | +€4,008 | +346% |
| Suppliers | 440/4 | €1,160 | €5,168 | +€4,008 | +346% |
| Taxes, remuneration and social security | 45 | €5,009 | €1,976 | -€3,033 | -60.5% |
| Taxes | 450/3 | €5,009 | €1,976 | -€3,033 | -60.5% |
| Other amounts payable | 47/48 | €884 | €2,232 | +€1,348 | +153% |
| Turnover | 70 | €56,417 | - | -€56,417 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,200 | - | -€35,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €1,221 | +€360 | +41.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,216 | -€1,211 | -€22,427 | |
| Operating profit (loss) | 9901 | €19,967 | -€2,832 | -€22,799 | |
| Financial income | 75/76B | €37 | €167 | +€130 | +354% |
| Recurring financial income | 75 | €37 | €167 | +€130 | +354% |
| Financial charges | 65/66B | €353 | €71 | -€282 | -79.9% |
| Recurring financial charges | 65 | €353 | €71 | -€282 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €19,651 | -€2,736 | -€22,387 | |
| Income taxes | 67/77 | €1,975 | - | -€1,975 | |
| Profit (loss) for the period | 9904 | €17,676 | -€2,736 | -€20,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,676 | -€2,736 | -€20,412 |
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 27 October 2026 via checked.be.