JADE'S NIGHTCAP: 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.
JADE'S NIGHTCAP
Largest movements
- Cash +€4,393
up €4,393 (+3.4%), from €127,864 to €132,257
mainly Net result for the year (+€7,280) and Depreciation (+€2,992)
- Tangible fixed assets -€2,992
down €2,992 (-13.0%), from €23,027 to €20,035
- Reserves +€7,280
up €7,280 (+7.9%), from €92,061 to €99,342
of which Distributable reserves: +€7,463
- Tax, wage and social debts -€6,201
down €6,201 (-60.2%), from €10,301 to €4,100
- Gross operating margin -€777
down €777 (-4.8%), from €16,296 to €15,519
- Taxes -€600
down €600 (-15.3%), from €3,914 to €3,314
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 | €164,644 | €165,795 | +€1,150 | +0.7% |
| Fixed assets | 21/28 | €23,027 | €20,035 | -€2,992 | -13.0% |
| Tangible fixed assets | 22/27 | €23,027 | €20,035 | -€2,992 | -13.0% |
| Land and buildings | 22 | €23,027 | €20,035 | -€2,992 | -13.0% |
| Current assets | 29/58 | €141,617 | €145,760 | +€4,143 | +2.9% |
| Amounts receivable after more than one year | 29 | €12,484 | €11,784 | -€700 | -5.6% |
| Other amounts receivable | 291 | €12,484 | €11,784 | -€700 | -5.6% |
| Amounts receivable within one year | 40/41 | €151 | €0 | -€151 | -100.0% |
| Trade receivables | 40 | €151 | €0 | -€151 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €127,864 | €132,257 | +€4,393 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,719 | +€600 | +53.7% |
| Total equity and liabilities | 10/49 | €164,644 | €165,795 | +€1,150 | +0.7% |
| Equity | 10/15 | €154,061 | €161,342 | +€7,280 | +4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €92,061 | €99,342 | +€7,280 | +7.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €548 | €365 | -€183 | -33.3% |
| Distributable reserves | 133 | €85,313 | €92,776 | +€7,463 | +8.7% |
| Provisions and deferred taxes | 16 | €282 | €188 | -€94 | -33.3% |
| Deferred taxes | 168 | €282 | €188 | -€94 | -33.3% |
| Amounts payable | 17/49 | €10,301 | €4,265 | -€6,036 | -58.6% |
| Amounts payable within one year | 42/48 | €10,301 | €4,265 | -€6,036 | -58.6% |
| Trade debts | 44 | - | €165 | +€165 | |
| Suppliers | 440/4 | - | €165 | +€165 | |
| Taxes, remuneration and social security | 45 | €10,301 | €4,100 | -€6,201 | -60.2% |
| Taxes | 450/3 | €10,301 | €4,100 | -€6,201 | -60.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,992 | €2,992 | = | 0.0% |
| Other operating charges | 640/8 | €2,360 | €2,403 | +€43 | +1.8% |
| Gross operating margin | 9900 | €16,296 | €15,519 | -€777 | -4.8% |
| Operating profit (loss) | 9901 | €10,944 | €10,123 | -€820 | -7.5% |
| Financial income | 75/76B | €403 | €443 | +€40 | +9.8% |
| Recurring financial income | 75 | €403 | €443 | +€40 | +9.8% |
| Financial charges | 65/66B | €67 | €66 | -€1 | -1.7% |
| Recurring financial charges | 65 | €67 | €66 | -€1 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €11,280 | €10,500 | -€780 | -6.9% |
| Transfer from deferred taxes | 780 | €94 | €94 | = | 0.0% |
| Income taxes | 67/77 | €3,914 | €3,314 | -€600 | -15.3% |
| Profit (loss) for the period | 9904 | €7,460 | €7,280 | -€180 | -2.4% |
| Transfer from tax-exempt reserves | 789 | €183 | €183 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,643 | €7,463 | -€180 | -2.4% |
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 10 October 2026 via checked.be.