Night Star Express Hellmann: 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 Star Express Hellmann
Largest movements
- Receivables within one year -€758,801
down €758,801 (-27.0%), from €2.8m to €2.1m
of which Trade receivables: -€1.2m
- Cash +€387,254
up €387,254 (+184%), from €210,700 to €597,954
mainly Receivables within one year (+€758,801) and Deferred charges and accrued income (+€22,774)
- Profit (loss) carried forward -€197,773
down €197,773 (-24.7%), from €800,732 to €602,959
- Trade debts -€188,752
down €188,752 (-12.9%), from €1.5m to €1.3m
- Gross operating margin +€344,638
up €344,638 (+255%), from €135,269 to €479,906
- Taxes +€268,738
new in 2024: €268,738
- Staff costs +€45,337
up €45,337 (+13.5%), from €336,514 to €381,850
- Other operating charges -€20,673
no longer reported in 2024 (was €20,673)
- Financial charges +€10,922
up €10,922 (+173%), from €6,306 to €17,229
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 | €3,128,155 | €2,723,693 | -€404,463 | -12.9% |
| Fixed assets | 21/28 | €74,292 | €64,150 | -€10,142 | -13.7% |
| Tangible fixed assets | 22/27 | €74,292 | €64,150 | -€10,142 | -13.7% |
| Furniture and vehicles | 24 | €74,292 | €64,150 | -€10,142 | -13.7% |
| Current assets | 29/58 | €3,053,863 | €2,659,543 | -€394,321 | -12.9% |
| Amounts receivable within one year | 40/41 | €2,815,320 | €2,056,520 | -€758,801 | -27.0% |
| Trade receivables | 40 | €2,573,737 | €1,372,060 | -€1.2m | -46.7% |
| Other amounts receivable | 41 | €241,584 | €684,460 | +€442,876 | +183% |
| Cash at bank and in hand | 54/58 | €210,700 | €597,954 | +€387,254 | +184% |
| Deferred charges and accrued income | 490/1 | €27,843 | €5,069 | -€22,774 | -81.8% |
| Total equity and liabilities | 10/49 | €3,128,155 | €2,723,693 | -€404,463 | -12.9% |
| Equity | 10/15 | €1,606,932 | €1,409,159 | -€197,773 | -12.3% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €738,000 | €738,000 | = | 0.0% |
| Share premium | 1100/10 | €738,000 | €738,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €800,732 | €602,959 | -€197,773 | -24.7% |
| Provisions and deferred taxes | 16 | €279 | - | -€279 | |
| Deferred taxes | 168 | €279 | - | -€279 | |
| Amounts payable | 17/49 | €1,520,944 | €1,314,534 | -€206,410 | -13.6% |
| Amounts payable within one year | 42/48 | €1,520,944 | €1,314,534 | -€206,410 | -13.6% |
| Trade debts | 44 | €1,465,761 | €1,277,009 | -€188,752 | -12.9% |
| Suppliers | 440/4 | €1,465,761 | €1,277,009 | -€188,752 | -12.9% |
| Taxes, remuneration and social security | 45 | €55,183 | €37,525 | -€17,658 | -32.0% |
| Taxes | 450/3 | €17,039 | €9,000 | -€8,039 | -47.2% |
| Remuneration and social security | 454/9 | €38,144 | €28,525 | -€9,619 | -25.2% |
| Non-recurring operating income | 76A | - | €75,000 | +€75,000 | |
| Remuneration, social security and pensions | 62 | €336,514 | €381,850 | +€45,337 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €10,142 | -€1,918 | -15.9% |
| Other operating charges | 640/8 | €20,673 | - | -€20,673 | |
| Gross operating margin | 9900 | €135,269 | €479,906 | +€344,638 | +255% |
| Operating profit (loss) | 9901 | -€233,978 | €87,914 | +€321,892 | |
| Financial charges | 65/66B | €6,306 | €17,229 | +€10,922 | +173% |
| Recurring financial charges | 65 | €6,306 | €17,229 | +€10,922 | +173% |
| Profit (loss) for the period before taxes | 9903 | -€240,284 | €70,686 | +€310,970 | |
| Transfer from deferred taxes | 780 | - | €279 | +€279 | |
| Income taxes | 67/77 | - | €268,738 | +€268,738 | |
| Profit (loss) for the period | 9904 | -€240,284 | -€197,773 | +€42,511 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€240,284 | -€197,773 | +€42,511 | +17.7% |
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 15 October 2026 via checked.be.