NIGHT 57: 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.
NIGHT 57
Largest movements
- Tangible fixed assets -€1,388
down €1,388 (-29.5%), from €4,707 to €3,319
of which Furniture and vehicles: -€734
- Cash -€968
down €968 (-70.5%), from €1,373 to €405
mainly Net result for the year (-€5,214) and Contributions, distributions and other (-€1)
- Receivables within one year -€143
down €143 (-13.5%), from €1,056 to €913
of which Other amounts receivable: -€94
- Profit (loss) carried forward -€5,215
down €5,215 (-27.2%), from -€19,188 to -€24,403
- Other debts +€1,403
up €1,403 (+12.2%), from €11,537 to €12,940
- Trade debts +€1,198
up €1,198 (+35.1%), from €3,417 to €4,615
- Tax, wage and social debts +€115
new in 2025: €115
- Gross operating margin +€577
up €577 (+14.3%), from -€4,049 to -€3,472
- Financial charges -€540
down €540 (-83.6%), from €646 to €106
- Depreciation -€369
down €369 (-21.0%), from €1,757 to €1,388
- Other operating charges +€100
up €100 (+67.1%), from €149 to €249
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 | €8,126 | €5,627 | -€2,499 | -30.8% |
| Fixed assets | 21/28 | €5,697 | €4,309 | -€1,388 | -24.4% |
| Tangible fixed assets | 22/27 | €4,707 | €3,319 | -€1,388 | -29.5% |
| Plant, machinery and equipment | 23 | €606 | €165 | -€441 | -72.8% |
| Furniture and vehicles | 24 | €2,363 | €1,629 | -€734 | -31.1% |
| Other tangible fixed assets | 26 | €1,738 | €1,525 | -€213 | -12.3% |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €2,429 | €1,318 | -€1,111 | -45.7% |
| Amounts receivable within one year | 40/41 | €1,056 | €913 | -€143 | -13.5% |
| Trade receivables | 40 | €627 | €578 | -€49 | -7.8% |
| Other amounts receivable | 41 | €429 | €335 | -€94 | -21.9% |
| Cash at bank and in hand | 54/58 | €1,373 | €405 | -€968 | -70.5% |
| Total equity and liabilities | 10/49 | €8,126 | €5,627 | -€2,499 | -30.8% |
| Equity | 10/15 | -€6,828 | -€12,043 | -€5,215 | -76.4% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,188 | -€24,403 | -€5,215 | -27.2% |
| Amounts payable | 17/49 | €14,954 | €17,670 | +€2,716 | +18.2% |
| Amounts payable within one year | 42/48 | €14,954 | €17,670 | +€2,716 | +18.2% |
| Trade debts | 44 | €3,417 | €4,615 | +€1,198 | +35.1% |
| Suppliers | 440/4 | €3,417 | €4,615 | +€1,198 | +35.1% |
| Taxes, remuneration and social security | 45 | - | €115 | +€115 | |
| Taxes | 450/3 | - | €115 | +€115 | |
| Other amounts payable | 47/48 | €11,537 | €12,940 | +€1,403 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,757 | €1,388 | -€369 | -21.0% |
| Other operating charges | 640/8 | €149 | €249 | +€100 | +67.1% |
| Gross operating margin | 9900 | -€4,049 | -€3,472 | +€577 | +14.3% |
| Operating profit (loss) | 9901 | -€5,955 | -€5,109 | +€846 | +14.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €646 | €106 | -€540 | -83.6% |
| Recurring financial charges | 65 | €646 | €106 | -€540 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,601 | -€5,214 | +€1,387 | +21.0% |
| Profit (loss) for the period | 9904 | -€6,601 | -€5,214 | +€1,387 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,601 | -€5,214 | +€1,387 | +21.0% |
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 16 October 2026 via checked.be.