ATELIER TEMPERA: 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.
ATELIER TEMPERA
Largest movements
- Cash -€125,172
down €125,172 (-100.0%), from €125,174 to €2
mainly Contributions, distributions and other (-€142,000) and Net result for the year (-€49,841)
- Reserves -€142,000
down €142,000 (-98.7%), from €143,860 to €1,860
of which Distributable reserves: -€130,000
- Tax, wage and social debts +€68,116
up €68,116 (+32,282%), from €211 to €68,327
- Profit (loss) carried forward -€49,841
down €49,841 (-124%), from -€40,082 to -€89,923
- Other debts -€1,460
down €1,460 (-56.5%), from €2,585 to €1,125
- Taxes +€38,550
new in 2023: €38,550
- Gross operating margin -€14,514
down €14,514, from €6,040 to -€8,474
- Financial charges +€2,742
up €2,742 (+942%), from €291 to €3,033
of which Non-recurring financial charges: +€2,778
- Other operating charges -€348
no longer reported in 2023 (was €348)
- Financial income +€216
new in 2023: €216
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,174 | €2 | -€125,172 | -100.0% |
| Current assets | 29/58 | €125,174 | €2 | -€125,172 | -100.0% |
| Cash at bank and in hand | 54/58 | €125,174 | €2 | -€125,172 | -100.0% |
| Total equity and liabilities | 10/49 | €125,174 | €2 | -€125,172 | -100.0% |
| Equity | 10/15 | €122,378 | -€69,463 | -€191,841 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €143,860 | €1,860 | -€142,000 | -98.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €12,000 | - | -€12,000 | |
| Distributable reserves | 133 | €130,000 | - | -€130,000 | |
| Profit (loss) carried forward | 14 | -€40,082 | -€89,923 | -€49,841 | -124% |
| Amounts payable | 17/49 | €2,796 | €69,465 | +€66,669 | +2,384% |
| Amounts payable after more than one year | 17 | - | €13 | +€13 | |
| Other amounts payable | 178/9 | - | €13 | +€13 | |
| Amounts payable within one year | 42/48 | €2,796 | €69,452 | +€66,656 | +2,384% |
| Taxes, remuneration and social security | 45 | €211 | €68,327 | +€68,116 | +32,282% |
| Taxes | 450/3 | €211 | €68,327 | +€68,116 | +32,282% |
| Other amounts payable | 47/48 | €2,585 | €1,125 | -€1,460 | -56.5% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €6,040 | -€8,474 | -€14,514 | |
| Operating profit (loss) | 9901 | €5,692 | -€8,474 | -€14,166 | |
| Financial income | 75/76B | - | €216 | +€216 | |
| Recurring financial income | 75 | - | €216 | +€216 | |
| Financial charges | 65/66B | €291 | €3,033 | +€2,742 | +942% |
| Recurring financial charges | 65 | €291 | €255 | -€36 | -12.4% |
| Non-recurring financial charges | 66B | - | €2,778 | +€2,778 | |
| Profit (loss) for the period before taxes | 9903 | €5,401 | -€11,291 | -€16,692 | |
| Income taxes | 67/77 | - | €38,550 | +€38,550 | |
| Profit (loss) for the period | 9904 | €5,401 | -€49,841 | -€55,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,401 | -€49,841 | -€55,242 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.