ONE NIGHT: 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.
ONE NIGHT
Largest movements
- Receivables within one year +€94,396
up €94,396 (+202%), from €46,714 to €141,110
of which Other amounts receivable: +€99,545
- Stocks and contracts -€21,762
down €21,762 (-57.7%), from €37,705 to €15,943
- Cash +€14,096
up €14,096 (+24.0%), from €58,789 to €72,885
mainly Other debts (+€112,000) and Stocks and contracts (+€21,762)
- Tangible fixed assets -€10,505
down €10,505 (-42.3%), from €24,837 to €14,332
of which Furniture and vehicles: -€8,070
- Other debts +€112,000
new in 2024: €112,000
- Profit (loss) carried forward -€25,743
down €25,743 (-23.4%), from €110,018 to €84,275
- Current portion of long-term debt -€7,010
down €7,010 (-59.6%), from €11,756 to €4,746
- Debts after one year -€4,157
down €4,157 (-72.9%), from €5,701 to €1,544
- Tax, wage and social debts +€3,207
up €3,207 (+53.4%), from €6,007 to €9,214
- Turnover -€58,679
down €58,679 (-5.2%), from €1.1m to €1.1m
- Purchases and services -€41,952
down €41,952 (-3.8%), from €1.1m to €1.1m
- Gross operating margin -€16,727
down €16,727 (-45.1%), from €37,107 to €20,380
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.
Derived cash bridge
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 | €168,350 | €244,574 | +€76,225 | +45.3% |
| Fixed assets | 21/28 | €25,142 | €14,637 | -€10,505 | -41.8% |
| Tangible fixed assets | 22/27 | €24,837 | €14,332 | -€10,505 | -42.3% |
| Land and buildings | 22 | €15,816 | €13,557 | -€2,259 | -14.3% |
| Plant, machinery and equipment | 23 | €703 | €528 | -€176 | -25.0% |
| Furniture and vehicles | 24 | €8,318 | €247 | -€8,070 | -97.0% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €143,208 | €229,938 | +€86,730 | +60.6% |
| Stocks and contracts in progress | 3 | €37,705 | €15,943 | -€21,762 | -57.7% |
| Stocks | 30/36 | €37,705 | €15,943 | -€21,762 | -57.7% |
| Amounts receivable within one year | 40/41 | €46,714 | €141,110 | +€94,396 | +202% |
| Trade receivables | 40 | €6,781 | €1,632 | -€5,148 | -75.9% |
| Other amounts receivable | 41 | €39,933 | €139,478 | +€99,545 | +249% |
| Cash at bank and in hand | 54/58 | €58,789 | €72,885 | +€14,096 | +24.0% |
| Total equity and liabilities | 10/49 | €168,350 | €244,574 | +€76,225 | +45.3% |
| Equity | 10/15 | €130,469 | €104,726 | -€25,743 | -19.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,018 | €84,275 | -€25,743 | -23.4% |
| Amounts payable | 17/49 | €37,881 | €139,848 | +€101,967 | +269% |
| Amounts payable after more than one year | 17 | €5,701 | €1,544 | -€4,157 | -72.9% |
| Financial debts | 170/4 | €5,701 | €1,544 | -€4,157 | -72.9% |
| Amounts payable within one year | 42/48 | €32,180 | €138,304 | +€106,125 | +330% |
| Current portion of amounts payable after more than one year | 42 | €11,756 | €4,746 | -€7,010 | -59.6% |
| Trade debts | 44 | €14,416 | €12,344 | -€2,072 | -14.4% |
| Suppliers | 440/4 | €14,416 | €12,344 | -€2,072 | -14.4% |
| Taxes, remuneration and social security | 45 | €6,007 | €9,214 | +€3,207 | +53.4% |
| Remuneration and social security | 454/9 | €6,007 | €9,214 | +€3,207 | +53.4% |
| Other amounts payable | 47/48 | - | €112,000 | +€112,000 | |
| Turnover | 70 | €1,133,522 | €1,074,843 | -€58,679 | -5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,096,415 | €1,054,463 | -€41,952 | -3.8% |
| Remuneration, social security and pensions | 62 | €39,572 | €37,348 | -€2,224 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,505 | €10,505 | = | 0.0% |
| Other operating charges | 640/8 | €2,007 | €2,556 | +€549 | +27.3% |
| Gross operating margin | 9900 | €37,107 | €20,380 | -€16,727 | -45.1% |
| Operating profit (loss) | 9901 | -€14,978 | -€30,029 | -€15,051 | -100% |
| Financial income | 75/76B | €1,365 | €6,473 | +€5,107 | +374% |
| Recurring financial income | 75 | €1,365 | €6,473 | +€5,107 | +374% |
| Financial charges | 65/66B | €1,400 | €1,148 | -€252 | -18.0% |
| Recurring financial charges | 65 | €1,400 | €1,148 | -€252 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,013 | -€24,705 | -€9,691 | -64.6% |
| Income taxes | 67/77 | -€3,690 | €1,038 | +€4,728 | |
| Profit (loss) for the period | 9904 | -€11,324 | -€25,743 | -€14,419 | -127% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,324 | -€25,743 | -€14,419 | -127% |
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 17 October 2026 via checked.be.