NIGHT POLIS: 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 POLIS
Largest movements
- Cash -€2,118
down €2,118 (-11.9%), from €17,763 to €15,646
mainly Trade debts (-€19,960) and Short-term financial debts (-€2,071)
- Trade debts -€19,960
down €19,960 (-38.6%), from €51,722 to €31,762
- Profit (loss) carried forward +€9,987
up €9,987 (+17.1%), from €58,463 to €68,450
- Tax, wage and social debts +€7,164
up €7,164 (+257%), from €2,791 to €9,955
of which Taxes: +€5,365
- Short-term financial debts -€2,071
no longer reported in 2024 (was €2,071)
- Gross operating margin +€7,492
up €7,492 (+16.0%), from €46,871 to €54,363
- Staff costs +€5,624
up €5,624 (+17.7%), from €31,743 to €37,367
- Financial income -€2,949
no longer reported in 2024 (was €2,949)
of which Financial income: -€2,949
- Other operating charges -€1,271
down €1,271 (-45.9%), from €2,766 to €1,495
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,307 | €124,427 | -€4,880 | -3.8% |
| Fixed assets | 21/28 | €6,200 | €5,343 | -€857 | -13.8% |
| Tangible fixed assets | 22/27 | €6,200 | €5,343 | -€857 | -13.8% |
| Plant, machinery and equipment | 23 | - | €1,143 | +€1,143 | |
| Furniture and vehicles | 24 | €6,200 | €4,200 | -€2,000 | -32.3% |
| Current assets | 29/58 | €123,107 | €119,084 | -€4,023 | -3.3% |
| Stocks and contracts in progress | 3 | €11,477 | €10,757 | -€720 | -6.3% |
| Stocks | 30/36 | €11,477 | €10,757 | -€720 | -6.3% |
| Amounts receivable within one year | 40/41 | €93,866 | €92,681 | -€1,185 | -1.3% |
| Trade receivables | 40 | €20,099 | €32,852 | +€12,752 | +63.4% |
| Other amounts receivable | 41 | €73,767 | €59,830 | -€13,937 | -18.9% |
| Cash at bank and in hand | 54/58 | €17,763 | €15,646 | -€2,118 | -11.9% |
| Total equity and liabilities | 10/49 | €129,307 | €124,427 | -€4,880 | -3.8% |
| Equity | 10/15 | €72,723 | €82,710 | +€9,987 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €58,463 | €68,450 | +€9,987 | +17.1% |
| Amounts payable | 17/49 | €56,583 | €41,717 | -€14,867 | -26.3% |
| Amounts payable within one year | 42/48 | €56,583 | €41,717 | -€14,867 | -26.3% |
| Financial debts | 43 | €2,071 | - | -€2,071 | |
| Credit institutions | 430/8 | €2,071 | - | -€2,071 | |
| Trade debts | 44 | €51,722 | €31,762 | -€19,960 | -38.6% |
| Suppliers | 440/4 | €51,722 | €31,762 | -€19,960 | -38.6% |
| Taxes, remuneration and social security | 45 | €2,791 | €9,955 | +€7,164 | +257% |
| Taxes | 450/3 | - | €5,365 | +€5,365 | |
| Remuneration and social security | 454/9 | €2,791 | €4,590 | +€1,799 | +64.5% |
| Remuneration, social security and pensions | 62 | €31,743 | €37,367 | +€5,624 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,286 | +€286 | +14.3% |
| Other operating charges | 640/8 | €2,766 | €1,495 | -€1,271 | -45.9% |
| Gross operating margin | 9900 | €46,871 | €54,363 | +€7,492 | +16.0% |
| Operating profit (loss) | 9901 | €10,362 | €13,215 | +€2,853 | +27.5% |
| Financial income | 75/76B | €2,949 | - | -€2,949 | |
| Recurring financial income | 75 | €2,949 | - | -€2,949 | |
| Non-recurring financial income | 76B | €2,949 | - | -€2,949 | |
| Financial charges | 65/66B | €337 | €291 | -€46 | -13.7% |
| Recurring financial charges | 65 | €337 | €291 | -€46 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €12,974 | €12,924 | -€50 | -0.4% |
| Income taxes | 67/77 | €2,608 | €2,937 | +€329 | +12.6% |
| Profit (loss) for the period | 9904 | €10,366 | €9,987 | -€379 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,366 | €9,987 | -€379 | -3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.