Day & Night Service: what changed
Day & Night Service
Largest movements
- Receivables within one year +€168,774
up €168,774 (+48.1%), from €350,926 to €519,700
of which Trade receivables: +€159,610
- Cash -€69,946
down €69,946 (-79.2%), from €88,276 to €18,329
mainly Receivables within one year (-€168,774) and Debts after one year (-€24,234)
- Tangible fixed assets -€38,370
down €38,370 (-39.8%), from €96,368 to €57,998
of which Furniture and vehicles: -€37,886
- Tax, wage and social debts +€51,800
up €51,800 (+64.8%), from €79,968 to €131,767
of which Taxes: +€49,780
- Reserves +€42,005
up €42,005 (+12.5%), from €336,429 to €378,433
- Debts after one year -€24,234
down €24,234 (-40.5%), from €59,897 to €35,663
- Trade debts -€11,651
down €11,651 (-29.6%), from €39,333 to €27,683
- Gross operating margin -€243,994
down €243,994 (-67.9%), from €359,302 to €115,309
- Taxes -€60,483
down €60,483 (-78.2%), from €77,368 to €16,885
- Staff costs +€13,772
up €13,772, from €0 to €13,772
- Depreciation -€11,528
down €11,528 (-22.6%), from €51,120 to €39,592
- Other operating charges -€5,981
down €5,981 (-91.2%), from €6,555 to €574
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,121 | €598,780 | +€54,659 | +10.0% |
| Fixed assets | 21/28 | €96,368 | €57,998 | -€38,370 | -39.8% |
| Tangible fixed assets | 22/27 | €96,368 | €57,998 | -€38,370 | -39.8% |
| Plant, machinery and equipment | 23 | €4,434 | €3,950 | -€484 | -10.9% |
| Furniture and vehicles | 24 | €91,934 | €54,048 | -€37,886 | -41.2% |
| Current assets | 29/58 | €447,754 | €540,782 | +€93,028 | +20.8% |
| Amounts receivable within one year | 40/41 | €350,926 | €519,700 | +€168,774 | +48.1% |
| Trade receivables | 40 | €327,877 | €487,487 | +€159,610 | +48.7% |
| Other amounts receivable | 41 | €23,048 | €32,213 | +€9,164 | +39.8% |
| Cash at bank and in hand | 54/58 | €88,276 | €18,329 | -€69,946 | -79.2% |
| Deferred charges and accrued income | 490/1 | €8,552 | €2,753 | -€5,799 | -67.8% |
| Total equity and liabilities | 10/49 | €544,121 | €598,780 | +€54,659 | +10.0% |
| Equity | 10/15 | €337,429 | €379,433 | +€42,005 | +12.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €336,429 | €378,433 | +€42,005 | +12.5% |
| Distributable reserves | 133 | €336,429 | €378,433 | +€42,005 | +12.5% |
| Amounts payable | 17/49 | €206,693 | €219,347 | +€12,654 | +6.1% |
| Amounts payable after more than one year | 17 | €59,897 | €35,663 | -€24,234 | -40.5% |
| Financial debts | 170/4 | €59,897 | €35,663 | -€24,234 | -40.5% |
| Amounts payable within one year | 42/48 | €146,578 | €183,683 | +€37,105 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €27,277 | €24,234 | -€3,043 | -11.2% |
| Trade debts | 44 | €39,333 | €27,683 | -€11,651 | -29.6% |
| Suppliers | 440/4 | €39,333 | €27,683 | -€11,651 | -29.6% |
| Taxes, remuneration and social security | 45 | €79,968 | €131,767 | +€51,800 | +64.8% |
| Taxes | 450/3 | €77,806 | €127,586 | +€49,780 | +64.0% |
| Remuneration and social security | 454/9 | €2,162 | €4,182 | +€2,020 | +93.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €217 | - | -€217 | |
| Remuneration, social security and pensions | 62 | €0 | €13,772 | +€13,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,120 | €39,592 | -€11,528 | -22.6% |
| Other operating charges | 640/8 | €6,555 | €574 | -€5,981 | -91.2% |
| Gross operating margin | 9900 | €359,302 | €115,309 | -€243,994 | -67.9% |
| Operating profit (loss) | 9901 | €301,628 | €61,371 | -€240,256 | -79.7% |
| Financial income | 75/76B | €352 | €933 | +€581 | +165% |
| Recurring financial income | 75 | €352 | €933 | +€581 | +165% |
| Financial charges | 65/66B | €8,302 | €3,415 | -€4,887 | -58.9% |
| Recurring financial charges | 65 | €8,302 | €3,415 | -€4,887 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €293,677 | €58,890 | -€234,788 | -79.9% |
| Income taxes | 67/77 | €77,368 | €16,885 | -€60,483 | -78.2% |
| Profit (loss) for the period | 9904 | €216,309 | €42,005 | -€174,305 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €216,309 | €42,005 | -€174,305 | -80.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.