Night Walker: 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 Walker
Largest movements
- Cash +€15,934
up €15,934 (+117.3%), from €13,580 to €29,513
mainly Net result for the year (+€11,416) and Receivables within one year (+€10,749)
- Receivables within one year -€10,749
down €10,749 (-98.1%), from €10,960 to €211
- Tangible fixed assets +€2,189
new in 2024: €2,189
- Stocks and contracts +€1,740
up €1,740 (+6.0%), from €29,138 to €30,879
- Profit (loss) carried forward +€11,416
up €11,416 (+86.4%), from €13,209 to €24,625
- Trade debts -€3,128
down €3,128 (-23.6%), from €13,247 to €10,118
- Other debts +€1,887
up €1,887 (+1368.6%), from €138 to €2,025
- Tax, wage and social debts -€1,061
down €1,061 (-16.0%), from €6,625 to €5,564
of which Remuneration and social security: -€2,061
- Gross operating margin +€35,077
up €35,077 (+216.5%), from €16,205 to €51,282
- Staff costs +€9,153
up €9,153 (+35.5%), from €25,753 to €34,906
- Other operating charges +€6,380
up €6,380 (+935.0%), from €682 to €7,063
- Taxes +€3,949
up €3,949, from -€1,949 to €2,000
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.
Cash bridge derived
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 | €53,678 | €62,792 | +€9,114 | +17.0% |
| Fixed assets | 21/28 | - | €2,189 | +€2,189 | |
| Tangible fixed assets | 22/27 | - | €2,189 | +€2,189 | |
| Furniture and vehicles | 24 | - | €2,189 | +€2,189 | |
| Current assets | 29/58 | €53,678 | €60,603 | +€6,925 | +12.9% |
| Stocks and contracts in progress | 3 | €29,138 | €30,879 | +€1,740 | +6.0% |
| Stocks | 30/36 | €29,138 | €30,879 | +€1,740 | +6.0% |
| Amounts receivable within one year | 40/41 | €10,960 | €211 | -€10,749 | -98.1% |
| Other amounts receivable | 41 | €10,960 | €211 | -€10,749 | -98.1% |
| Cash at bank and in hand | 54/58 | €13,580 | €29,513 | +€15,934 | +117.3% |
| Total equity and liabilities | 10/49 | €53,678 | €62,792 | +€9,114 | +17.0% |
| Equity | 10/15 | €33,669 | €45,085 | +€11,416 | +33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,209 | €24,625 | +€11,416 | +86.4% |
| Amounts payable | 17/49 | €20,009 | €17,707 | -€2,302 | -11.5% |
| Amounts payable within one year | 42/48 | €20,009 | €17,707 | -€2,302 | -11.5% |
| Trade debts | 44 | €13,247 | €10,118 | -€3,128 | -23.6% |
| Suppliers | 440/4 | €13,247 | €10,118 | -€3,128 | -23.6% |
| Taxes, remuneration and social security | 45 | €6,625 | €5,564 | -€1,061 | -16.0% |
| Taxes | 450/3 | - | €1,000 | +€1,000 | |
| Remuneration and social security | 454/9 | €6,625 | €4,564 | -€2,061 | -31.1% |
| Other amounts payable | 47/48 | €138 | €2,025 | +€1,887 | +1368.6% |
| Remuneration, social security and pensions | 62 | €25,753 | €34,906 | +€9,153 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €310 | +€310 | |
| Other operating charges | 640/8 | €682 | €7,063 | +€6,380 | +935.0% |
| Non-recurring operating charges | 66A | €332 | - | -€332 | |
| Gross operating margin | 9900 | €16,205 | €51,282 | +€35,077 | +216.5% |
| Operating profit (loss) | 9901 | -€10,562 | €9,004 | +€19,566 | |
| Financial income | 75/76B | €4,652 | €4,695 | +€42 | +0.9% |
| Recurring financial income | 75 | €4,652 | €4,695 | +€42 | +0.9% |
| Financial charges | 65/66B | €164 | €282 | +€119 | +72.7% |
| Recurring financial charges | 65 | €164 | €282 | +€119 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,073 | €13,416 | +€19,489 | |
| Income taxes | 67/77 | -€1,949 | €2,000 | +€3,949 | |
| Profit (loss) for the period | 9904 | -€4,125 | €11,416 | +€15,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,125 | €11,416 | +€15,540 |
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 12 October 2026 via checked.be.