ATELIER NIGHT LIGHT: 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 NIGHT LIGHT
Largest movements
- Cash +€20,110
up €20,110 (+247%), from €8,139 to €28,250
mainly Net result for the year (+€21,122) and Tax, wage and social debts (+€9,382)
- Stocks and contracts -€7,361
down €7,361 (-33.9%), from €21,724 to €14,363
- Receivables within one year +€3,983
up €3,983 (+103%), from €3,866 to €7,849
of which Trade receivables: +€2,079
- Reserves +€12,713
new in 2025: €12,713
- Other debts -€10,290
no longer reported in 2025 (was €10,290)
- Tax, wage and social debts +€9,382
up €9,382 (+331%), from €2,838 to €12,220
of which Taxes: +€8,371
- Profit (loss) carried forward +€8,408
no longer reported in 2025 (was -€8,408)
- Trade debts -€4,201
down €4,201 (-30.7%), from €13,703 to €9,501
- Gross operating margin +€32,730
up €32,730 (+107%), from €30,540 to €63,270
- Taxes +€6,302
new in 2025: €6,302
- Staff costs +€5,537
up €5,537 (+19.5%), from €28,400 to €33,936
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 | €37,022 | €53,035 | +€16,013 | +43.3% |
| Fixed assets | 21/28 | €2,100 | €1,750 | -€350 | -16.7% |
| Tangible fixed assets | 22/27 | €2,100 | €1,750 | -€350 | -16.7% |
| Plant, machinery and equipment | 23 | €2,100 | €1,750 | -€350 | -16.7% |
| Current assets | 29/58 | €34,922 | €51,285 | +€16,363 | +46.9% |
| Stocks and contracts in progress | 3 | €21,724 | €14,363 | -€7,361 | -33.9% |
| Stocks | 30/36 | €21,724 | €14,363 | -€7,361 | -33.9% |
| Amounts receivable within one year | 40/41 | €3,866 | €7,849 | +€3,983 | +103% |
| Trade receivables | 40 | €3,866 | €5,945 | +€2,079 | +53.8% |
| Other amounts receivable | 41 | - | €1,904 | +€1,904 | |
| Cash at bank and in hand | 54/58 | €8,139 | €28,250 | +€20,110 | +247% |
| Deferred charges and accrued income | 490/1 | €1,193 | €823 | -€370 | -31.0% |
| Total equity and liabilities | 10/49 | €37,022 | €53,035 | +€16,013 | +43.3% |
| Equity | 10/15 | €10,192 | €31,313 | +€21,122 | +207% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €12,713 | +€12,713 | |
| Distributable reserves | 133 | - | €12,713 | +€12,713 | |
| Profit (loss) carried forward | 14 | -€8,408 | - | +€8,408 | |
| Amounts payable | 17/49 | €26,830 | €21,721 | -€5,109 | -19.0% |
| Amounts payable within one year | 42/48 | €26,830 | €21,721 | -€5,109 | -19.0% |
| Trade debts | 44 | €13,703 | €9,501 | -€4,201 | -30.7% |
| Suppliers | 440/4 | €13,703 | €9,501 | -€4,201 | -30.7% |
| Taxes, remuneration and social security | 45 | €2,838 | €12,220 | +€9,382 | +331% |
| Taxes | 450/3 | €1,388 | €9,759 | +€8,371 | +603% |
| Remuneration and social security | 454/9 | €1,450 | €2,461 | +€1,012 | +69.8% |
| Other amounts payable | 47/48 | €10,290 | - | -€10,290 | |
| Remuneration, social security and pensions | 62 | €28,400 | €33,936 | +€5,537 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €350 | = | 0.0% |
| Other operating charges | 640/8 | €825 | €1,081 | +€256 | +31.0% |
| Gross operating margin | 9900 | €30,540 | €63,270 | +€32,730 | +107% |
| Operating profit (loss) | 9901 | €966 | €27,903 | +€26,937 | +2,789% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €606 | €479 | -€126 | -20.9% |
| Recurring financial charges | 65 | €606 | €479 | -€126 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €361 | €27,424 | +€27,063 | +7,489% |
| Income taxes | 67/77 | - | €6,302 | +€6,302 | |
| Profit (loss) for the period | 9904 | €361 | €21,122 | +€20,760 | +5,745% |
| Profit (loss) for the period to be appropriated | 9905 | €361 | €21,122 | +€20,760 | +5,745% |
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 31 October 2026 via checked.be.