Day & Night: 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.
Day & Night
Largest movements
- Current investments +€67,505
new in 2025: €67,505
- Cash -€31,083
no longer reported in 2025 (was €31,083)
mainly Current investments (-€67,505) and Other debts (-€7,219)
- Tangible fixed assets -€8,403
no longer reported in 2025 (was €8,403)
- Receivables within one year -€8,233
down €8,233 (-85.2%), from €9,659 to €1,426
of which Trade receivables: -€9,022
- Reserves +€25,602
up €25,602 (+104%), from €24,719 to €50,321
- Other debts -€7,219
down €7,219 (-41.5%), from €17,395 to €10,176
- Tax, wage and social debts +€5,597
up €5,597 (+1,434%), from €390 to €5,987
- Current portion of long-term debt -€2,900
no longer reported in 2025 (was €2,900)
- Trade debts -€1,481
down €1,481 (-42.3%), from €3,504 to €2,024
- Taxes +€5,212
up €5,212 (+146%), from €3,558 to €8,770
- Depreciation -€4,998
down €4,998 (-99.0%), from €5,047 to €48
- Gross operating margin +€2,655
up €2,655 (+10.3%), from €25,851 to €28,506
- Financial charges -€357
down €357 (-81.1%), from €441 to €83
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 | €49,909 | €69,508 | +€19,599 | +39.3% |
| Fixed assets | 21/28 | €8,403 | - | -€8,403 | |
| Tangible fixed assets | 22/27 | €8,403 | - | -€8,403 | |
| Furniture and vehicles | 24 | €8,403 | - | -€8,403 | |
| Current assets | 29/58 | €41,506 | €69,508 | +€28,001 | +67.5% |
| Amounts receivable within one year | 40/41 | €9,659 | €1,426 | -€8,233 | -85.2% |
| Trade receivables | 40 | €9,218 | €196 | -€9,022 | -97.9% |
| Other amounts receivable | 41 | €441 | €1,230 | +€789 | +179% |
| Current investments | 50/53 | - | €67,505 | +€67,505 | |
| Cash at bank and in hand | 54/58 | €31,083 | - | -€31,083 | |
| Deferred charges and accrued income | 490/1 | €765 | €577 | -€187 | -24.5% |
| Total equity and liabilities | 10/49 | €49,909 | €69,508 | +€19,599 | +39.3% |
| Equity | 10/15 | €25,719 | €51,321 | +€25,602 | +99.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,719 | €50,321 | +€25,602 | +104% |
| Distributable reserves | 133 | €24,719 | €50,321 | +€25,602 | +104% |
| Amounts payable | 17/49 | €24,190 | €18,187 | -€6,003 | -24.8% |
| Amounts payable within one year | 42/48 | €24,190 | €18,187 | -€6,003 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €2,900 | - | -€2,900 | |
| Trade debts | 44 | €3,504 | €2,024 | -€1,481 | -42.3% |
| Suppliers | 440/4 | €3,504 | €2,024 | -€1,481 | -42.3% |
| Taxes, remuneration and social security | 45 | €390 | €5,987 | +€5,597 | +1,434% |
| Taxes | 450/3 | €390 | €5,987 | +€5,597 | +1,434% |
| Other amounts payable | 47/48 | €17,395 | €10,176 | -€7,219 | -41.5% |
| Non-recurring operating income | 76A | - | €7,031 | +€7,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,047 | €48 | -€4,998 | -99.0% |
| Other operating charges | 640/8 | €1,394 | €1,280 | -€114 | -8.2% |
| Gross operating margin | 9900 | €25,851 | €28,506 | +€2,655 | +10.3% |
| Operating profit (loss) | 9901 | €19,410 | €27,177 | +€7,767 | +40.0% |
| Financial income | 75/76B | €1 | €3 | +€2 | +105% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +105% |
| Financial charges | 65/66B | €441 | €83 | -€357 | -81.1% |
| Recurring financial charges | 65 | €441 | €83 | -€357 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €18,971 | €27,097 | +€8,126 | +42.8% |
| Income taxes | 67/77 | €3,558 | €8,770 | +€5,212 | +146% |
| Profit (loss) for the period | 9904 | €15,413 | €18,327 | +€2,914 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,413 | €18,327 | +€2,914 | +18.9% |
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 25 October 2026 via checked.be.