Nightborn: 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.
Nightborn
Largest movements
- Cash +€178,389
up €178,389 (+32.2%), from €553,696 to €732,085
mainly Net result for the year (+€381,485) and Receivables after one year (+€131,943)
- Receivables after one year -€131,943
down €131,943 (-79.7%), from €165,600 to €33,658
- Receivables within one year -€122,878
down €122,878 (-24.7%), from €497,542 to €374,664
of which Other amounts receivable: -€138,677
- Other debts -€388,235
down €388,235 (-76.7%), from €505,882 to €117,647
- Profit (loss) carried forward +€263,838
up €263,838 (+57.9%), from €455,611 to €719,449
- Trade debts +€42,485
up €42,485 (+106%), from €39,927 to €82,413
- Gross operating margin +€93,102
up €93,102 (+9.0%), from €1.0m to €1.1m
- Taxes +€30,859
up €30,859 (+29.1%), from €105,965 to €136,824
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 | €1,231,292 | €1,155,586 | -€75,706 | -6.1% |
| Fixed assets | 21/28 | €10,887 | €7,878 | -€3,009 | -27.6% |
| Tangible fixed assets | 22/27 | €10,887 | €7,878 | -€3,009 | -27.6% |
| Furniture and vehicles | 24 | €10,887 | €7,878 | -€3,009 | -27.6% |
| Current assets | 29/58 | €1,220,405 | €1,147,708 | -€72,697 | -6.0% |
| Amounts receivable after more than one year | 29 | €165,600 | €33,658 | -€131,943 | -79.7% |
| Other amounts receivable | 291 | €165,600 | €33,658 | -€131,943 | -79.7% |
| Amounts receivable within one year | 40/41 | €497,542 | €374,664 | -€122,878 | -24.7% |
| Trade receivables | 40 | €290,027 | €305,826 | +€15,799 | +5.4% |
| Other amounts receivable | 41 | €207,515 | €68,838 | -€138,677 | -66.8% |
| Cash at bank and in hand | 54/58 | €553,696 | €732,085 | +€178,389 | +32.2% |
| Deferred charges and accrued income | 490/1 | €3,567 | €7,302 | +€3,735 | +105% |
| Total equity and liabilities | 10/49 | €1,231,292 | €1,155,586 | -€75,706 | -6.1% |
| Equity | 10/15 | €459,611 | €723,449 | +€263,838 | +57.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €455,611 | €719,449 | +€263,838 | +57.9% |
| Amounts payable | 17/49 | €771,681 | €432,137 | -€339,544 | -44.0% |
| Amounts payable within one year | 42/48 | €771,681 | €432,137 | -€339,544 | -44.0% |
| Trade debts | 44 | €39,927 | €82,413 | +€42,485 | +106% |
| Suppliers | 440/4 | €39,927 | €82,413 | +€42,485 | +106% |
| Taxes, remuneration and social security | 45 | €225,871 | €232,077 | +€6,206 | +2.7% |
| Taxes | 450/3 | €173,846 | €182,745 | +€8,899 | +5.1% |
| Remuneration and social security | 454/9 | €52,025 | €49,333 | -€2,692 | -5.2% |
| Other amounts payable | 47/48 | €505,882 | €117,647 | -€388,235 | -76.7% |
| Remuneration, social security and pensions | 62 | €617,586 | €606,294 | -€11,292 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,980 | €6,236 | -€744 | -10.7% |
| Other operating charges | 640/8 | €387 | €3,802 | +€3,415 | +882% |
| Non-recurring operating charges | 66A | €1,091 | €48 | -€1,043 | -95.6% |
| Gross operating margin | 9900 | €1,037,763 | €1,130,865 | +€93,102 | +9.0% |
| Operating profit (loss) | 9901 | €411,717 | €514,484 | +€102,767 | +25.0% |
| Financial income | 75/76B | €9,447 | €8,304 | -€1,142 | -12.1% |
| Recurring financial income | 75 | €9,447 | €8,304 | -€1,142 | -12.1% |
| Financial charges | 65/66B | €273 | €4,480 | +€4,206 | +1,538% |
| Recurring financial charges | 65 | €273 | €4,480 | +€4,206 | +1,538% |
| Profit (loss) for the period before taxes | 9903 | €420,891 | €518,309 | +€97,418 | +23.1% |
| Income taxes | 67/77 | €105,965 | €136,824 | +€30,859 | +29.1% |
| Profit (loss) for the period | 9904 | €314,926 | €381,485 | +€66,559 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €314,926 | €381,485 | +€66,559 | +21.1% |
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 23 October 2026 via checked.be.