MID.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.
MID.NIGHT
Largest movements
- Cash +€287,856
up €287,856 (+85.9%), from €334,964 to €622,820
mainly Net result for the year (+€224,346) and Trade debts (+€159,325)
- Stocks and contracts +€108,363
up €108,363 (+33.4%), from €324,003 to €432,366
- Receivables within one year +€56,684
up €56,684 (+15.4%), from €366,954 to €423,638
of which Trade receivables: +€89,979
- Reserves +€217,346
up €217,346 (+35.5%), from €612,362 to €829,708
- Trade debts +€159,325
up €159,325 (+47.0%), from €339,026 to €498,351
- Tax, wage and social debts +€76,633
up €76,633 (+930%), from €8,239 to €84,871
of which Taxes: +€72,828
- Gross operating margin +€304,046
up €304,046 (+867%), from €35,067 to €339,114
- Taxes +€75,949
up €75,949 (+277%), from €27,415 to €103,364
- Financial income -€64,729
down €64,729 (-38.4%), from €168,681 to €103,952
- Other operating charges +€7,759
up €7,759 (+97.2%), from €7,978 to €15,737
- Depreciation -€5,126
down €5,126 (-52.8%), from €9,699 to €4,574
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 | €1,043,972 | €1,487,869 | +€443,897 | +42.5% |
| Fixed assets | 21/28 | €18,051 | €9,044 | -€9,007 | -49.9% |
| Tangible fixed assets | 22/27 | €14,194 | €5,187 | -€9,007 | -63.5% |
| Plant, machinery and equipment | 23 | €6,768 | €3,435 | -€3,333 | -49.3% |
| Furniture and vehicles | 24 | €7,426 | €1,753 | -€5,673 | -76.4% |
| Financial fixed assets | 28 | €3,857 | €3,857 | = | 0.0% |
| Current assets | 29/58 | €1,025,921 | €1,478,825 | +€452,904 | +44.1% |
| Stocks and contracts in progress | 3 | €324,003 | €432,366 | +€108,363 | +33.4% |
| Stocks | 30/36 | €324,003 | €432,366 | +€108,363 | +33.4% |
| Amounts receivable within one year | 40/41 | €366,954 | €423,638 | +€56,684 | +15.4% |
| Trade receivables | 40 | €310,962 | €400,940 | +€89,979 | +28.9% |
| Other amounts receivable | 41 | €55,993 | €22,698 | -€33,294 | -59.5% |
| Cash at bank and in hand | 54/58 | €334,964 | €622,820 | +€287,856 | +85.9% |
| Total equity and liabilities | 10/49 | €1,043,972 | €1,487,869 | +€443,897 | +42.5% |
| Equity | 10/15 | €592,854 | €810,200 | +€217,346 | +36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €612,362 | €829,708 | +€217,346 | +35.5% |
| Distributable reserves | 133 | €612,362 | €829,708 | +€217,346 | +35.5% |
| Profit (loss) carried forward | 14 | -€38,108 | -€38,108 | = | 0.0% |
| Amounts payable | 17/49 | €451,118 | €677,669 | +€226,551 | +50.2% |
| Amounts payable within one year | 42/48 | €450,563 | €677,114 | +€226,551 | +50.3% |
| Financial debts | 43 | €19,491 | €22,811 | +€3,321 | +17.0% |
| Credit institutions | 430/8 | €19,491 | €22,811 | +€3,321 | +17.0% |
| Trade debts | 44 | €339,026 | €498,351 | +€159,325 | +47.0% |
| Suppliers | 440/4 | €339,026 | €498,351 | +€159,325 | +47.0% |
| Taxes, remuneration and social security | 45 | €8,239 | €84,871 | +€76,633 | +930% |
| Taxes | 450/3 | - | €72,828 | +€72,828 | |
| Remuneration and social security | 454/9 | €8,239 | €12,044 | +€3,805 | +46.2% |
| Other amounts payable | 47/48 | €83,808 | €71,081 | -€12,727 | -15.2% |
| Accrued charges and deferred income | 492/3 | €555 | €555 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €83,394 | €88,462 | +€5,068 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,699 | €4,574 | -€5,126 | -52.8% |
| Other operating charges | 640/8 | €7,978 | €15,737 | +€7,759 | +97.2% |
| Gross operating margin | 9900 | €35,067 | €339,114 | +€304,046 | +867% |
| Operating profit (loss) | 9901 | -€66,004 | €230,341 | +€296,345 | |
| Financial income | 75/76B | €168,681 | €103,952 | -€64,729 | -38.4% |
| Recurring financial income | 75 | €168,681 | €103,952 | -€64,729 | -38.4% |
| Financial charges | 65/66B | €4,684 | €6,583 | +€1,899 | +40.5% |
| Recurring financial charges | 65 | €4,684 | €6,583 | +€1,899 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €97,993 | €327,710 | +€229,717 | +234% |
| Income taxes | 67/77 | €27,415 | €103,364 | +€75,949 | +277% |
| Profit (loss) for the period | 9904 | €70,578 | €224,346 | +€153,768 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €70,578 | €224,346 | +€153,768 | +218% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.