Present progressive, point of view in the sentence.
The prosent progressive expresses an action going on only for a limited period of time.
For an unlimited period of time we would use simple present.
The word ‘at the moment’, ‘just’, ‘just now’, ‘Listen!’, ‘Look!’, ‘now’, ‘right now’ make clear that we are not talking about an action in the future.
The present progressive can be used for actions taking around now, not only at the moment of speaking. It could be example that I have a lot to do this month, but today is my day off. So I am working hard at the moment(=this month), but not today.
‘We are meeting Tom tonight.’ –> What does this sentence mean?
It mean ‘The action is arranged for the near future.’
The word ‘tonight’ shows that the action has not taken place yet. The present progressive is, however, only used for arranged plans, not for action that might take place.