NOCTURN CONSULTING: 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.
NOCTURN CONSULTING
Largest movements
- Financial fixed assets -€49,001
down €49,001 (-100.0%), from €49,002 to €1
- Cash +€5,398
up €5,398 (+449%), from €1,201 to €6,599
mainly Net result for the year (+€62,867) and Investment in fixed assets (net) (+€49,001)
- Receivables within one year -€2,000
down €2,000 (-100%), from €2,000 to €0
- Other debts -€89,288
down €89,288 (-67.3%), from €132,743 to €43,455
- Profit (loss) carried forward +€62,867
up €62,867 (+7.8%), from -€801,941 to -€739,074
- Debts after one year -€19,000
down €19,000 (-100%), from €19,000 to €0
- Gross operating margin +€83,630
up €83,630 (+611%), from €13,694 to €97,324
- Financial charges +€52,583
up €52,583 (+35,055%), from €150 to €52,733
of which Non-recurring financial charges: +€48,999
- Financial income +€19,000
new in 2025: €19,000
- Other operating charges -€2,015
down €2,015 (-73.6%), from €2,740 to €724
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 | €52,203 | €6,600 | -€45,603 | -87.4% |
| Fixed assets | 21/28 | €49,002 | €1 | -€49,001 | -100.0% |
| Financial fixed assets | 28 | €49,002 | €1 | -€49,001 | -100.0% |
| Current assets | 29/58 | €3,201 | €6,599 | +€3,398 | +106% |
| Amounts receivable within one year | 40/41 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts receivable | 41 | €2,000 | €0 | -€2,000 | -100% |
| Cash at bank and in hand | 54/58 | €1,201 | €6,599 | +€5,398 | +449% |
| Total equity and liabilities | 10/49 | €52,203 | €6,600 | -€45,603 | -87.4% |
| Equity | 10/15 | -€99,722 | -€36,855 | +€62,867 | +63.0% |
| Contributions | 10/11 | €529,750 | €529,750 | = | 0.0% |
| Reserves | 13 | €172,469 | €172,469 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,175 | €0 | -€1,175 | -100% |
| Reserves not available under the articles | 1311 | €1,175 | €0 | -€1,175 | -100% |
| Tax-exempt reserves | 132 | €171,294 | €171,294 | = | 0.0% |
| Distributable reserves | 133 | - | €1,175 | +€1,175 | |
| Profit (loss) carried forward | 14 | -€801,941 | -€739,074 | +€62,867 | +7.8% |
| Amounts payable | 17/49 | €151,925 | €43,455 | -€108,470 | -71.4% |
| Amounts payable after more than one year | 17 | €19,000 | €0 | -€19,000 | -100% |
| Other amounts payable | 178/9 | €19,000 | €0 | -€19,000 | -100% |
| Amounts payable within one year | 42/48 | €132,925 | €43,455 | -€89,470 | -67.3% |
| Taxes, remuneration and social security | 45 | €182 | €0 | -€182 | -100% |
| Taxes | 450/3 | €182 | €0 | -€182 | -100% |
| Other amounts payable | 47/48 | €132,743 | €43,455 | -€89,288 | -67.3% |
| Other operating charges | 640/8 | €2,740 | €724 | -€2,015 | -73.6% |
| Gross operating margin | 9900 | €13,694 | €97,324 | +€83,630 | +611% |
| Operating profit (loss) | 9901 | €10,954 | €96,600 | +€85,646 | +782% |
| Financial income | 75/76B | - | €19,000 | +€19,000 | |
| Recurring financial income | 75 | - | €19,000 | +€19,000 | |
| Financial charges | 65/66B | €150 | €52,733 | +€52,583 | +35,055% |
| Recurring financial charges | 65 | €150 | €3,734 | +€3,584 | +2,389% |
| Non-recurring financial charges | 66B | - | €48,999 | +€48,999 | |
| Profit (loss) for the period before taxes | 9903 | €10,804 | €62,867 | +€52,063 | +482% |
| Profit (loss) for the period | 9904 | €10,804 | €62,867 | +€52,063 | +482% |
| Profit (loss) for the period to be appropriated | 9905 | €10,804 | €62,867 | +€52,063 | +482% |
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 31 October 2026 via checked.be.