Nokturnik: 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.
Nokturnik
Largest movements
- Receivables within one year +€17,279
up €17,279 (+68.6%), from €25,200 to €42,479
of which Other amounts receivable: +€18,924
- Cash -€1,319
down €1,319 (-7.8%), from €16,812 to €15,493
mainly Receivables within one year (-€17,279) and Tax, wage and social debts (-€3,584)
- Tangible fixed assets -€1,093
down €1,093 (-46.8%), from €2,336 to €1,243
- Reserves +€19,103
up €19,103 (+71.9%), from €26,573 to €45,676
- Tax, wage and social debts -€3,584
down €3,584 (-27.4%), from €13,097 to €9,513
- Debts after one year -€940
down €940 (-85.4%), from €1,101 to €161
- Gross operating margin -€6,007
down €6,007 (-17.0%), from €35,271 to €29,264
- Other operating charges +€3,271
up €3,271 (+5184.2%), from €63 to €3,334
- Taxes -€1,432
down €1,432 (-18.5%), from €7,748 to €6,316
- Financial income +€705
up €705 (+228.9%), from €308 to €1,013
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.
Cash bridge derived
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 | €45,482 | €60,378 | +€14,896 | +32.8% |
| Fixed assets | 21/28 | €2,336 | €1,243 | -€1,093 | -46.8% |
| Tangible fixed assets | 22/27 | €2,336 | €1,243 | -€1,093 | -46.8% |
| Furniture and vehicles | 24 | €2,336 | €1,243 | -€1,093 | -46.8% |
| Current assets | 29/58 | €43,146 | €59,135 | +€15,989 | +37.1% |
| Amounts receivable within one year | 40/41 | €25,200 | €42,479 | +€17,279 | +68.6% |
| Trade receivables | 40 | €13,775 | €12,129 | -€1,646 | -11.9% |
| Other amounts receivable | 41 | €11,426 | €30,350 | +€18,924 | +165.6% |
| Cash at bank and in hand | 54/58 | €16,812 | €15,493 | -€1,319 | -7.8% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,164 | +€30 | +2.6% |
| Total equity and liabilities | 10/49 | €45,482 | €60,378 | +€14,896 | +32.8% |
| Equity | 10/15 | €28,573 | €47,676 | +€19,103 | +66.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,573 | €45,676 | +€19,103 | +71.9% |
| Distributable reserves | 133 | €26,573 | €45,676 | +€19,103 | +71.9% |
| Amounts payable | 17/49 | €16,909 | €12,702 | -€4,207 | -24.9% |
| Amounts payable after more than one year | 17 | €1,101 | €161 | -€940 | -85.4% |
| Financial debts | 170/4 | €1,101 | €161 | -€940 | -85.4% |
| Amounts payable within one year | 42/48 | €15,808 | €12,389 | -€3,420 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €895 | €940 | +€44 | +4.9% |
| Financial debts | 43 | €322 | €84 | -€238 | -74.0% |
| Credit institutions | 430/8 | €322 | €84 | -€238 | -74.0% |
| Trade debts | 44 | €1,495 | €1,853 | +€358 | +24.0% |
| Suppliers | 440/4 | €1,495 | €1,853 | +€358 | +24.0% |
| Taxes, remuneration and social security | 45 | €13,097 | €9,513 | -€3,584 | -27.4% |
| Taxes | 450/3 | €13,097 | €9,513 | -€3,584 | -27.4% |
| Accrued charges and deferred income | 492/3 | - | €152 | +€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €1,093 | +€150 | +15.9% |
| Other operating charges | 640/8 | €63 | €3,334 | +€3,271 | +5184.2% |
| Gross operating margin | 9900 | €35,271 | €29,264 | -€6,007 | -17.0% |
| Operating profit (loss) | 9901 | €34,265 | €24,837 | -€9,428 | -27.5% |
| Financial income | 75/76B | €308 | €1,013 | +€705 | +228.9% |
| Recurring financial income | 75 | €308 | €1,013 | +€705 | +228.9% |
| Financial charges | 65/66B | €253 | €431 | +€178 | +70.6% |
| Recurring financial charges | 65 | €253 | €431 | +€178 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | €34,320 | €25,419 | -€8,901 | -25.9% |
| Income taxes | 67/77 | €7,748 | €6,316 | -€1,432 | -18.5% |
| Profit (loss) for the period | 9904 | €26,573 | €19,103 | -€7,469 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,573 | €19,103 | -€7,469 | -28.1% |
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 11 October 2026 via checked.be.