ATMOSPHERES: 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.
ATMOSPHERES
Largest movements
- Receivables within one year -€16,326
down €16,326 (-69.5%), from €23,477 to €7,151
- Tangible fixed assets -€1,232
down €1,232 (-82.7%), from €1,490 to €258
- Profit (loss) carried forward -€11,218
down €11,218 (-310%), from -€3,623 to -€14,841
- Trade debts -€5,242
down €5,242 (-74.3%), from €7,056 to €1,814
- Tax, wage and social debts -€1,092
no longer reported in 2023 (was €1,092)
- Financial income -€10,918
no longer reported in 2023 (was €10,918)
of which Financial income: -€10,918
- Depreciation -€7,344
down €7,344 (-85.6%), from €8,576 to €1,232
- Taxes +€4,530
no longer reported in 2023 (was -€4,530)
- Gross operating margin -€2,197
down €2,197 (-31.3%), from -€7,014 to -€9,211
- Other operating charges -€986
down €986 (-98.2%), from €1,004 to €18
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 | €24,977 | €7,425 | -€17,552 | -70.3% |
| Fixed assets | 21/28 | €1,490 | €258 | -€1,232 | -82.7% |
| Tangible fixed assets | 22/27 | €1,490 | €258 | -€1,232 | -82.7% |
| Furniture and vehicles | 24 | €1,490 | €258 | -€1,232 | -82.7% |
| Current assets | 29/58 | €23,487 | €7,167 | -€16,320 | -69.5% |
| Amounts receivable within one year | 40/41 | €23,477 | €7,151 | -€16,326 | -69.5% |
| Other amounts receivable | 41 | €23,477 | €7,151 | -€16,326 | -69.5% |
| Cash at bank and in hand | 54/58 | €10 | €16 | +€6 | +60.0% |
| Total equity and liabilities | 10/49 | €24,977 | €7,425 | -€17,552 | -70.3% |
| Equity | 10/15 | €16,829 | €5,611 | -€11,218 | -66.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 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 | -€3,623 | -€14,841 | -€11,218 | -310% |
| Amounts payable | 17/49 | €8,148 | €1,814 | -€6,334 | -77.7% |
| Amounts payable within one year | 42/48 | €8,148 | €1,814 | -€6,334 | -77.7% |
| Trade debts | 44 | €7,056 | €1,814 | -€5,242 | -74.3% |
| Suppliers | 440/4 | €7,056 | €1,814 | -€5,242 | -74.3% |
| Taxes, remuneration and social security | 45 | €1,092 | - | -€1,092 | |
| Taxes | 450/3 | €1,092 | - | -€1,092 | |
| Non-recurring operating income | 76A | €2,330 | - | -€2,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,576 | €1,232 | -€7,344 | -85.6% |
| Other operating charges | 640/8 | €1,004 | €18 | -€986 | -98.2% |
| Gross operating margin | 9900 | -€7,014 | -€9,211 | -€2,197 | -31.3% |
| Operating profit (loss) | 9901 | -€16,594 | -€10,461 | +€6,133 | +37.0% |
| Financial income | 75/76B | €10,918 | - | -€10,918 | |
| Recurring financial income | 75 | €10,918 | - | -€10,918 | |
| Non-recurring financial income | 76B | €10,918 | - | -€10,918 | |
| Financial charges | 65/66B | €58 | €757 | +€699 | +1,205% |
| Recurring financial charges | 65 | €58 | €757 | +€699 | +1,205% |
| Profit (loss) for the period before taxes | 9903 | -€5,734 | -€11,218 | -€5,484 | -95.6% |
| Income taxes | 67/77 | -€4,530 | - | +€4,530 | |
| Profit (loss) for the period | 9904 | -€1,204 | -€11,218 | -€10,014 | -832% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,204 | -€11,218 | -€10,014 | -832% |
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 14 October 2026 via checked.be.