NIGHT CONCEPT: 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 CONCEPT
Largest movements
- Cash +€84,448
up €84,448 (+76.4%), from €110,587 to €195,035
mainly Net result for the year (+€51,358) and Stocks and contracts (+€24,511)
- Stocks and contracts -€24,511
down €24,511 (-39.6%), from €61,836 to €37,325
- Financial fixed assets +€3,750
new in 2025: €3,750
- Receivables within one year -€2,773
down €2,773 (-11.0%), from €25,200 to €22,428
of which Trade receivables: -€3,936
- Reserves +€53,000
up €53,000 (+42.4%), from €125,000 to €178,000
- Tax, wage and social debts +€15,333
up €15,333 (+78.9%), from €19,439 to €34,772
of which Taxes: +€15,508
- Trade debts -€3,084
down €3,084 (-40.6%), from €7,606 to €4,522
- Gross operating margin +€15,439
up €15,439 (+26.3%), from €58,759 to €74,198
- Taxes +€4,410
up €4,410 (+30.0%), from €14,712 to €19,122
- Staff costs -€2,426
down €2,426 (-93.7%), from €2,589 to €163
- Financial charges +€1,213
up €1,213 (+147%), from €824 to €2,037
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 | €201,876 | €263,549 | +€61,673 | +30.5% |
| Fixed assets | 21/28 | €3,165 | €6,991 | +€3,826 | +121% |
| Tangible fixed assets | 22/27 | €3,165 | €3,241 | +€76 | +2.4% |
| Land and buildings | 22 | €298 | €0 | -€298 | -100% |
| Plant, machinery and equipment | 23 | €2,866 | €3,241 | +€374 | +13.1% |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €198,711 | €256,558 | +€57,847 | +29.1% |
| Stocks and contracts in progress | 3 | €61,836 | €37,325 | -€24,511 | -39.6% |
| Stocks | 30/36 | €61,836 | €37,325 | -€24,511 | -39.6% |
| Amounts receivable within one year | 40/41 | €25,200 | €22,428 | -€2,773 | -11.0% |
| Trade receivables | 40 | €23,936 | €20,000 | -€3,936 | -16.4% |
| Other amounts receivable | 41 | €1,264 | €2,428 | +€1,164 | +92.1% |
| Cash at bank and in hand | 54/58 | €110,587 | €195,035 | +€84,448 | +76.4% |
| Deferred charges and accrued income | 490/1 | €1,089 | €1,770 | +€682 | +62.6% |
| Total equity and liabilities | 10/49 | €201,876 | €263,549 | +€61,673 | +30.5% |
| Equity | 10/15 | €133,107 | €184,465 | +€51,358 | +38.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,000 | €178,000 | +€53,000 | +42.4% |
| Distributable reserves | 133 | €125,000 | €178,000 | +€53,000 | +42.4% |
| Profit (loss) carried forward | 14 | €1,907 | €265 | -€1,642 | -86.1% |
| Amounts payable | 17/49 | €68,769 | €79,084 | +€10,315 | +15.0% |
| Amounts payable within one year | 42/48 | €56,769 | €67,084 | +€10,315 | +18.2% |
| Financial debts | 43 | - | €38 | +€38 | |
| Other loans | 439 | - | €38 | +€38 | |
| Trade debts | 44 | €7,606 | €4,522 | -€3,084 | -40.6% |
| Suppliers | 440/4 | €7,606 | €4,522 | -€3,084 | -40.6% |
| Taxes, remuneration and social security | 45 | €19,439 | €34,772 | +€15,333 | +78.9% |
| Taxes | 450/3 | €19,264 | €34,772 | +€15,508 | +80.5% |
| Remuneration and social security | 454/9 | €175 | €0 | -€175 | -100% |
| Other amounts payable | 47/48 | €29,725 | €27,752 | -€1,973 | -6.6% |
| Accrued charges and deferred income | 492/3 | €12,000 | €12,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,589 | €163 | -€2,426 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €1,244 | +€132 | +11.9% |
| Other operating charges | 640/8 | €934 | €387 | -€547 | -58.6% |
| Gross operating margin | 9900 | €58,759 | €74,198 | +€15,439 | +26.3% |
| Operating profit (loss) | 9901 | €54,124 | €72,404 | +€18,280 | +33.8% |
| Financial income | 75/76B | €0 | €113 | +€113 | +282,775% |
| Recurring financial income | 75 | €0 | €113 | +€113 | +282,775% |
| Financial charges | 65/66B | €824 | €2,037 | +€1,213 | +147% |
| Recurring financial charges | 65 | €824 | €2,037 | +€1,213 | +147% |
| Profit (loss) for the period before taxes | 9903 | €53,300 | €70,480 | +€17,180 | +32.2% |
| Income taxes | 67/77 | €14,712 | €19,122 | +€4,410 | +30.0% |
| Profit (loss) for the period | 9904 | €38,588 | €51,358 | +€12,770 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,588 | €51,358 | +€12,770 | +33.1% |
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 21 October 2026 via checked.be.