FREE 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.
FREE NIGHT
Largest movements
- Cash +€40,887
up €40,887 (+37.9%), from €107,971 to €148,858
mainly Depreciation (+€45,774) and Net result for the year (+€14,910)
- Tangible fixed assets -€37,718
down €37,718 (-13.8%), from €272,589 to €234,871
of which Land and buildings: -€21,592
- Profit (loss) carried forward +€14,910
up €14,910 (+5.6%), from €265,683 to €280,592
- Other debts -€13,841
down €13,841 (-22.5%), from €61,650 to €47,809
- Taxes -€24,393
down €24,393 (-96.9%), from €25,170 to €777
- Gross operating margin -€14,988
down €14,988 (-18.5%), from €81,037 to €66,050
- Depreciation +€3,817
up €3,817 (+9.1%), from €41,957 to €45,774
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 | €413,000 | €415,575 | +€2,575 | +0.6% |
| Fixed assets | 21/28 | €272,648 | €234,931 | -€37,718 | -13.8% |
| Tangible fixed assets | 22/27 | €272,589 | €234,871 | -€37,718 | -13.8% |
| Land and buildings | 22 | €170,993 | €149,401 | -€21,592 | -12.6% |
| Plant, machinery and equipment | 23 | €92,797 | €81,559 | -€11,238 | -12.1% |
| Furniture and vehicles | 24 | €8,799 | €3,911 | -€4,888 | -55.5% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €140,351 | €180,644 | +€40,293 | +28.7% |
| Amounts receivable within one year | 40/41 | €8,252 | €7,974 | -€278 | -3.4% |
| Trade receivables | 40 | €8,252 | €7,974 | -€278 | -3.4% |
| Current investments | 50/53 | €18,879 | €19,163 | +€284 | +1.5% |
| Cash at bank and in hand | 54/58 | €107,971 | €148,858 | +€40,887 | +37.9% |
| Deferred charges and accrued income | 490/1 | €5,250 | €4,650 | -€600 | -11.4% |
| Total equity and liabilities | 10/49 | €413,000 | €415,575 | +€2,575 | +0.6% |
| Equity | 10/15 | €341,792 | €356,702 | +€14,910 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,517 | €57,517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €55,658 | €55,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,683 | €280,592 | +€14,910 | +5.6% |
| Amounts payable | 17/49 | €71,208 | €58,873 | -€12,334 | -17.3% |
| Amounts payable within one year | 42/48 | €71,208 | €58,334 | -€12,873 | -18.1% |
| Trade debts | 44 | €4,345 | €5,043 | +€697 | +16.0% |
| Suppliers | 440/4 | €4,345 | €5,043 | +€697 | +16.0% |
| Taxes, remuneration and social security | 45 | €5,212 | €5,483 | +€271 | +5.2% |
| Taxes | 450/3 | €5,212 | €5,483 | +€271 | +5.2% |
| Other amounts payable | 47/48 | €61,650 | €47,809 | -€13,841 | -22.5% |
| Accrued charges and deferred income | 492/3 | - | €539 | +€539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,957 | €45,774 | +€3,817 | +9.1% |
| Other operating charges | 640/8 | €4,380 | €4,992 | +€612 | +14.0% |
| Gross operating margin | 9900 | €81,037 | €66,050 | -€14,988 | -18.5% |
| Operating profit (loss) | 9901 | €34,701 | €15,284 | -€19,417 | -56.0% |
| Financial income | 75/76B | €308 | €527 | +€219 | +70.9% |
| Recurring financial income | 75 | €308 | €527 | +€219 | +70.9% |
| Financial charges | 65/66B | €249 | €124 | -€125 | -50.1% |
| Recurring financial charges | 65 | €249 | €124 | -€125 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €34,761 | €15,687 | -€19,074 | -54.9% |
| Income taxes | 67/77 | €25,170 | €777 | -€24,393 | -96.9% |
| Profit (loss) for the period | 9904 | €9,590 | €14,910 | +€5,319 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,590 | €14,910 | +€5,319 | +55.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.