LA NUIT: 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.
LA NUIT
Largest movements
- Cash +€134,956
up €134,956 (+82.4%), from €163,863 to €298,820
mainly Depreciation (+€65,183) and Net result for the year (+€61,466)
- Tangible fixed assets -€63,766
down €63,766 (-15.0%), from €424,708 to €360,941
- Receivables within one year -€11,184
down €11,184 (-83.9%), from €13,338 to €2,154
of which Trade receivables: -€12,341
- Debts after one year +€33,715
up €33,715 (+19.2%), from €175,343 to €209,058
of which Other amounts payable: +€76,000
- Reserves -€31,209
down €31,209 (-7.0%), from €446,509 to €415,300
- Other debts +€27,415
up €27,415 (+35.9%), from €76,425 to €103,841
- Tax, wage and social debts +€20,628
up €20,628 (+24.8%), from €83,031 to €103,659
of which Taxes: +€33,576
- Current portion of long-term debt -€14,514
down €14,514 (-23.5%), from €61,845 to €47,332
- Gross operating margin -€26,027
down €26,027 (-6.3%), from €415,422 to €389,395
- Taxes -€11,622
down €11,622 (-31.8%), from €36,563 to €24,941
- Depreciation +€5,825
up €5,825 (+9.8%), from €59,358 to €65,183
- Other operating charges +€4,949
up €4,949 (+168%), from €2,938 to €7,887
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 | €938,167 | €993,659 | +€55,493 | +5.9% |
| Fixed assets | 21/28 | €428,005 | €362,822 | -€65,183 | -15.2% |
| Intangible fixed assets | 21 | €3,298 | €1,881 | -€1,417 | -43.0% |
| Tangible fixed assets | 22/27 | €424,708 | €360,941 | -€63,766 | -15.0% |
| Land and buildings | 22 | €273,906 | €246,755 | -€27,151 | -9.9% |
| Plant, machinery and equipment | 23 | €37,521 | €29,481 | -€8,040 | -21.4% |
| Furniture and vehicles | 24 | €13,529 | €7,827 | -€5,702 | -42.1% |
| Leasing and similar rights | 25 | €17,810 | €2,258 | -€15,552 | -87.3% |
| Other tangible fixed assets | 26 | €81,941 | €74,621 | -€7,321 | -8.9% |
| Current assets | 29/58 | €510,161 | €630,837 | +€120,676 | +23.7% |
| Stocks and contracts in progress | 3 | €147,489 | €139,510 | -€7,979 | -5.4% |
| Stocks | 30/36 | €147,489 | €139,510 | -€7,979 | -5.4% |
| Amounts receivable within one year | 40/41 | €13,338 | €2,154 | -€11,184 | -83.9% |
| Trade receivables | 40 | €13,338 | €997 | -€12,341 | -92.5% |
| Other amounts receivable | 41 | €0 | €1,157 | +€1,157 | |
| Current investments | 50/53 | €182,919 | €184,987 | +€2,068 | +1.1% |
| Cash at bank and in hand | 54/58 | €163,863 | €298,820 | +€134,956 | +82.4% |
| Deferred charges and accrued income | 490/1 | €2,552 | €5,367 | +€2,815 | +110% |
| Total equity and liabilities | 10/49 | €938,167 | €993,659 | +€55,493 | +5.9% |
| Equity | 10/15 | €466,509 | €435,300 | -€31,209 | -6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €446,509 | €415,300 | -€31,209 | -7.0% |
| Distributable reserves | 133 | €446,509 | €415,300 | -€31,209 | -7.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €471,657 | €558,359 | +€86,701 | +18.4% |
| Amounts payable after more than one year | 17 | €175,343 | €209,058 | +€33,715 | +19.2% |
| Financial debts | 170/4 | €175,343 | €133,058 | -€42,285 | -24.1% |
| Other amounts payable | 178/9 | - | €76,000 | +€76,000 | |
| Amounts payable within one year | 42/48 | €296,315 | €344,301 | +€47,986 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €61,845 | €47,332 | -€14,514 | -23.5% |
| Trade debts | 44 | €75,013 | €87,953 | +€12,941 | +17.3% |
| Suppliers | 440/4 | €75,013 | €87,953 | +€12,941 | +17.3% |
| Advances received on contracts in progress | 46 | - | €1,516 | +€1,516 | |
| Taxes, remuneration and social security | 45 | €83,031 | €103,659 | +€20,628 | +24.8% |
| Taxes | 450/3 | €32,285 | €65,861 | +€33,576 | +104% |
| Remuneration and social security | 454/9 | €50,746 | €37,798 | -€12,948 | -25.5% |
| Other amounts payable | 47/48 | €76,425 | €103,841 | +€27,415 | +35.9% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €227,885 | €224,125 | -€3,760 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,358 | €65,183 | +€5,825 | +9.8% |
| Other operating charges | 640/8 | €2,938 | €7,887 | +€4,949 | +168% |
| Non-recurring operating charges | 66A | €200 | €450 | +€250 | +125% |
| Gross operating margin | 9900 | €415,422 | €389,395 | -€26,027 | -6.3% |
| Operating profit (loss) | 9901 | €125,041 | €91,750 | -€33,291 | -26.6% |
| Financial income | 75/76B | €3,795 | €3,009 | -€786 | -20.7% |
| Recurring financial income | 75 | €3,795 | €3,009 | -€786 | -20.7% |
| Financial charges | 65/66B | €5,777 | €8,352 | +€2,575 | +44.6% |
| Recurring financial charges | 65 | €5,777 | €8,352 | +€2,575 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €123,059 | €86,407 | -€36,652 | -29.8% |
| Income taxes | 67/77 | €36,563 | €24,941 | -€11,622 | -31.8% |
| Profit (loss) for the period | 9904 | €86,496 | €61,466 | -€25,030 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,496 | €61,466 | -€25,030 | -28.9% |
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 30 October 2026 via checked.be.