NOCTURNE BRUGGE: what changed
What changed
NOCTURNE BRUGGE
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€24,413
2025 · €8,667+€15,747
Equity
€96,769
2025 · €72,356+€24,413
Cash
€7,646
2025 · €3,893+€3,753
Balance sheet total
€732,512
2025 · €676,955+€55,557
Largest movements
Assets
- Tangible fixed assets +€50,852
up €50,852 (+9.5%), from €533,573 to €584,425
of which Land and buildings: +€44,923
Equity and liabilities
- Debts after one year +€62,944
up €62,944 (+15.8%), from €397,817 to €460,761
- Current portion of long-term debt -€51,018
down €51,018 (-56.6%), from €90,079 to €39,061
- Reserves +€24,413
up €24,413 (+32.3%), from €75,470 to €99,883
of which Distributable reserves: +€24,413
- Other debts +€13,535
up €13,535 (+12.6%), from €107,572 to €121,108
Income statement
- Gross operating margin +€34,305
up €34,305 (+207%), from €16,563 to €50,868
- Financial charges +€5,671
up €5,671 (+44.7%), from €12,672 to €18,343
- Depreciation +€5,015
up €5,015 (+45.9%), from €10,938 to €15,953
- Financial income -€4,412
down €4,412 (-22.7%), from €19,415 to €15,004
- Taxes +€2,936
up €2,936 (+339%), from €867 to €3,803
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€8,667
Gross operating margin
+€34,305
Depreciation
-€5,015
Other operating charges
-€525
Financial income
-€4,412
Financial charges
-€5,671
Taxes
-€2,936
Result 2026
€24,413
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€58,632
Investment
-€66,805
Financing
+€11,926
Cash 2025
€3,893
From operations (derived)
+€58,632
Net result for the year
+€24,413
Depreciation
+€15,953
Receivables within one year
+€920
Deferred charges and accrued income
-€1,872
Trade debts
+€1,204
Tax, wage and social debts
+€2,189
Other debts
+€13,535
Accrued charges and deferred income
+€2,290
Investment (derived)
-€66,805
Investment in fixed assets (net)
-€66,805
Financing
+€11,926
Debts after one year
+€62,944
Current portion of long-term debt
-€51,018
Cash 2026
€7,646
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €676,955 | €732,512 | +€55,557 | +8.2% |
| Fixed assets | 21/28 | €663,573 | €714,425 | +€50,852 | +7.7% |
| Tangible fixed assets | 22/27 | €533,573 | €584,425 | +€50,852 | +9.5% |
| Land and buildings | 22 | €531,501 | €576,424 | +€44,923 | +8.5% |
| Plant, machinery and equipment | 23 | €2,072 | €4,482 | +€2,410 | +116% |
| Furniture and vehicles | 24 | - | €689 | +€689 | |
| Other tangible fixed assets | 26 | - | €2,830 | +€2,830 | |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €13,382 | €18,087 | +€4,705 | +35.2% |
| Amounts receivable within one year | 40/41 | €9,489 | €8,569 | -€920 | -9.7% |
| Trade receivables | 40 | €5,000 | €6,050 | +€1,050 | +21.0% |
| Other amounts receivable | 41 | €4,489 | €2,519 | -€1,970 | -43.9% |
| Cash at bank and in hand | 54/58 | €3,893 | €7,646 | +€3,753 | +96.4% |
| Deferred charges and accrued income | 490/1 | - | €1,872 | +€1,872 | |
| Total equity and liabilities | 10/49 | €676,955 | €732,512 | +€55,557 | +8.2% |
| Equity | 10/15 | €72,356 | €96,769 | +€24,413 | +33.7% |
| Contributions | 10/11 | €8,900 | €8,900 | = | 0.0% |
| Reserves | 13 | €75,470 | €99,883 | +€24,413 | +32.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,470 | €99,883 | +€24,413 | +32.3% |
| Profit (loss) carried forward | 14 | -€12,014 | -€12,014 | = | 0.0% |
| Amounts payable | 17/49 | €604,599 | €635,742 | +€31,144 | +5.2% |
| Amounts payable after more than one year | 17 | €397,817 | €460,761 | +€62,944 | +15.8% |
| Financial debts | 170/4 | €397,817 | €460,761 | +€62,944 | +15.8% |
| Amounts payable within one year | 42/48 | €206,782 | €172,692 | -€34,090 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €90,079 | €39,061 | -€51,018 | -56.6% |
| Trade debts | 44 | €5,496 | €6,700 | +€1,204 | +21.9% |
| Suppliers | 440/4 | €5,496 | €6,700 | +€1,204 | +21.9% |
| Taxes, remuneration and social security | 45 | €3,634 | €5,823 | +€2,189 | +60.2% |
| Taxes | 450/3 | €3,634 | €5,823 | +€2,189 | +60.2% |
| Other amounts payable | 47/48 | €107,572 | €121,108 | +€13,535 | +12.6% |
| Accrued charges and deferred income | 492/3 | - | €2,290 | +€2,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,938 | €15,953 | +€5,015 | +45.9% |
| Other operating charges | 640/8 | €2,835 | €3,359 | +€525 | +18.5% |
| Gross operating margin | 9900 | €16,563 | €50,868 | +€34,305 | +207% |
| Operating profit (loss) | 9901 | €2,790 | €31,556 | +€28,765 | +1,031% |
| Financial income | 75/76B | €19,415 | €15,004 | -€4,412 | -22.7% |
| Recurring financial income | 75 | €19,415 | €15,004 | -€4,412 | -22.7% |
| Financial charges | 65/66B | €12,672 | €18,343 | +€5,671 | +44.7% |
| Recurring financial charges | 65 | €12,672 | €18,343 | +€5,671 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €9,533 | €28,216 | +€18,683 | +196% |
| Income taxes | 67/77 | €867 | €3,803 | +€2,936 | +339% |
| Profit (loss) for the period | 9904 | €8,667 | €24,413 | +€15,747 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €8,667 | €24,413 | +€15,747 | +182% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.