NIGHT-FISH: 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-FISH
Largest movements
- Cash +€391
up €391 (+149%), from €263 to €653
- Other debts +€18,585
up €18,585 (+22.9%), from €80,996 to €99,581
- Trade debts -€18,006
down €18,006 (-84.7%), from €21,265 to €3,259
- Profit (loss) carried forward -€189
down €189 (-0.1%), from -€126,365 to -€126,553
- Gross operating margin +€170
up €170 (+76.6%), from -€222 to -€52
- Financial charges -€58
down €58 (-59.0%), from €98 to €40
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,312 | €7,703 | +€391 | +5.3% |
| Current assets | 29/58 | €7,312 | €7,703 | +€391 | +5.3% |
| Amounts receivable within one year | 40/41 | €7,050 | €7,050 | = | 0.0% |
| Other amounts receivable | 41 | €7,050 | €7,050 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263 | €653 | +€391 | +149% |
| Total equity and liabilities | 10/49 | €7,312 | €7,703 | +€391 | +5.3% |
| Equity | 10/15 | -€94,948 | -€95,137 | -€189 | -0.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | - | -€30,000 | |
| Issued capital | 100 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €1,416 | €1,416 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,416 | - | -€1,416 | |
| Legal reserve | 130 | €1,416 | - | -€1,416 | |
| Distributable reserves | 133 | - | €1,416 | +€1,416 | |
| Profit (loss) carried forward | 14 | -€126,365 | -€126,553 | -€189 | -0.1% |
| Amounts payable | 17/49 | €102,261 | €102,840 | +€579 | +0.6% |
| Amounts payable within one year | 42/48 | €102,261 | €102,840 | +€579 | +0.6% |
| Trade debts | 44 | €21,265 | €3,259 | -€18,006 | -84.7% |
| Suppliers | 440/4 | €21,265 | €3,259 | -€18,006 | -84.7% |
| Other amounts payable | 47/48 | €80,996 | €99,581 | +€18,585 | +22.9% |
| Gross operating margin | 9900 | -€222 | -€52 | +€170 | +76.6% |
| Operating profit (loss) | 9901 | -€222 | -€52 | +€170 | +76.6% |
| Financial charges | 65/66B | €98 | €40 | -€58 | -59.0% |
| Recurring financial charges | 65 | €98 | €40 | -€58 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€320 | -€92 | +€228 | +71.2% |
| Profit (loss) for the period | 9904 | -€320 | -€92 | +€228 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€320 | -€92 | +€228 | +71.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.