2NIGHT: what changed
Two fiscal 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.
2NIGHT
Largest movements
- Cash +€228,846
up €228,846 (+660.9%), from €34,628 to €263,473
mainly Other debts (+€138,726) and Trade debts (+€126,651)
- Deferred charges and accrued income +€52,868
up €52,868 (+2763.4%), from €1,913 to €54,781
- Receivables within one year +€27,299
new in 2025: €27,299
- Intangible fixed assets -€20,000
down €20,000 (-20.3%), from €98,333 to €78,333
- Stocks and contracts +€15,338
new in 2025: €15,338
- Other debts +€138,726
up €138,726 (+145.9%), from €95,088 to €233,813
- Trade debts +€126,651
up €126,651 (+1137.7%), from €11,132 to €137,783
- Reserves +€28,511
up €28,511 (+154.9%), from €18,402 to €46,913
- Tax, wage and social debts +€14,700
up €14,700 (+101.5%), from €14,477 to €29,177
of which Taxes: +€9,423
- Gross operating margin +€56,130
up €56,130 (+168.6%), from €33,292 to €89,421
- Staff costs +€22,235
up €22,235 (+5342.2%), from €416 to €22,651
- Depreciation +€16,798
up €16,798 (+260.8%), from €6,441 to €23,239
- Taxes +€3,604
up €3,604 (+80.3%), from €4,486 to €8,090
- Other operating charges +€3,340
up €3,340 (+93.9%), from €3,558 to €6,898
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.
Cash bridge derived
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 | €145,099 | €453,687 | +€308,588 | +212.7% |
| Fixed assets | 21/28 | €108,559 | €92,796 | -€15,763 | -14.5% |
| Intangible fixed assets | 21 | €98,333 | €78,333 | -€20,000 | -20.3% |
| Tangible fixed assets | 22/27 | €10,225 | €14,462 | +€4,237 | +41.4% |
| Plant, machinery and equipment | 23 | €10,225 | €9,797 | -€428 | -4.2% |
| Furniture and vehicles | 24 | - | €4,666 | +€4,666 | |
| Current assets | 29/58 | €36,541 | €360,892 | +€324,351 | +887.6% |
| Stocks and contracts in progress | 3 | - | €15,338 | +€15,338 | |
| Stocks | 30/36 | - | €15,338 | +€15,338 | |
| Amounts receivable within one year | 40/41 | - | €27,299 | +€27,299 | |
| Trade receivables | 40 | - | €27,299 | +€27,299 | |
| Cash at bank and in hand | 54/58 | €34,628 | €263,473 | +€228,846 | +660.9% |
| Deferred charges and accrued income | 490/1 | €1,913 | €54,781 | +€52,868 | +2763.4% |
| Total equity and liabilities | 10/49 | €145,099 | €453,687 | +€308,588 | +212.7% |
| Equity | 10/15 | €24,402 | €52,913 | +€28,511 | +116.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €18,402 | €46,913 | +€28,511 | +154.9% |
| Distributable reserves | 133 | €18,402 | €46,913 | +€28,511 | +154.9% |
| Amounts payable | 17/49 | €120,697 | €400,774 | +€280,077 | +232.0% |
| Amounts payable within one year | 42/48 | €120,697 | €400,774 | +€280,077 | +232.0% |
| Trade debts | 44 | €11,132 | €137,783 | +€126,651 | +1137.7% |
| Suppliers | 440/4 | €11,132 | €137,783 | +€126,651 | +1137.7% |
| Taxes, remuneration and social security | 45 | €14,477 | €29,177 | +€14,700 | +101.5% |
| Taxes | 450/3 | €14,477 | €23,900 | +€9,423 | +65.1% |
| Remuneration and social security | 454/9 | - | €5,278 | +€5,278 | |
| Other amounts payable | 47/48 | €95,088 | €233,813 | +€138,726 | +145.9% |
| Remuneration, social security and pensions | 62 | €416 | €22,651 | +€22,235 | +5342.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,441 | €23,239 | +€16,798 | +260.8% |
| Other operating charges | 640/8 | €3,558 | €6,898 | +€3,340 | +93.9% |
| Gross operating margin | 9900 | €33,292 | €89,421 | +€56,130 | +168.6% |
| Operating profit (loss) | 9901 | €22,877 | €36,633 | +€13,757 | +60.1% |
| Financial income | 75/76B | €23 | €0 | -€22 | -99.7% |
| Recurring financial income | 75 | €23 | €0 | -€22 | -99.7% |
| Financial charges | 65/66B | €11 | €33 | +€22 | +198.5% |
| Recurring financial charges | 65 | €11 | €33 | +€22 | +198.5% |
| Profit (loss) for the period before taxes | 9903 | €22,888 | €36,601 | +€13,712 | +59.9% |
| Income taxes | 67/77 | €4,486 | €8,090 | +€3,604 | +80.3% |
| Profit (loss) for the period | 9904 | €18,402 | €28,511 | +€10,108 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,402 | €28,511 | +€10,108 | +54.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.