PAPILLON DE NUIT: what changed
PAPILLON DE NUIT
Largest movements
- Receivables within one year +€13,052
up €13,052 (+5,279%), from €247 to €13,299
of which Trade receivables: +€13,218
- Stocks and contracts -€639
down €639 (-30.5%), from €2,092 to €1,454
- Tangible fixed assets -€419
down €419 (-37.0%), from €1,133 to €714
of which Other tangible fixed assets: -€256
- Deferred charges and accrued income -€372
down €372 (-100%), from €372 to €0
- Profit (loss) carried forward +€11,303
up €11,303 (+33.9%), from -€33,373 to -€22,069
- Other debts -€2,407
down €2,407 (-20.0%), from €12,047 to €9,640
- Trade debts +€1,962
up €1,962 (+56.1%), from €3,498 to €5,460
- Tax, wage and social debts +€647
up €647 (+20.7%), from €3,129 to €3,776
of which Taxes: +€1,495
- Staff costs -€11,732
down €11,732 (-87.1%), from €13,469 to €1,737
- Purchases and services +€11,602
up €11,602 (+22.1%), from €52,587 to €64,189
- Gross operating margin -€6,903
down €6,903 (-31.4%), from €22,017 to €15,114
- Turnover +€4,992
up €4,992 (+6.9%), from €72,306 to €77,298
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,885 | €16,395 | +€11,510 | +236% |
| Fixed assets | 21/28 | €2,062 | €1,643 | -€419 | -20.3% |
| Tangible fixed assets | 22/27 | €1,133 | €714 | -€419 | -37.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €496 | €333 | -€163 | -32.8% |
| Other tangible fixed assets | 26 | €637 | €381 | -€256 | -40.2% |
| Financial fixed assets | 28 | €928 | €928 | = | 0.0% |
| Current assets | 29/58 | €2,823 | €14,752 | +€11,929 | +423% |
| Stocks and contracts in progress | 3 | €2,092 | €1,454 | -€639 | -30.5% |
| Stocks | 30/36 | €2,092 | €1,454 | -€639 | -30.5% |
| Amounts receivable within one year | 40/41 | €247 | €13,299 | +€13,052 | +5,279% |
| Trade receivables | 40 | €0 | €13,218 | +€13,218 | |
| Other amounts receivable | 41 | €247 | €81 | -€166 | -67.3% |
| Cash at bank and in hand | 54/58 | €111 | €0 | -€111 | -100% |
| Deferred charges and accrued income | 490/1 | €372 | €0 | -€372 | -100% |
| Total equity and liabilities | 10/49 | €4,885 | €16,395 | +€11,510 | +236% |
| Equity | 10/15 | -€13,789 | -€2,486 | +€11,303 | +82.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €992 | €992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €992 | €0 | -€992 | -100% |
| Reserves not available under the articles | 1311 | €992 | €0 | -€992 | -100% |
| Distributable reserves | 133 | - | €992 | +€992 | |
| Profit (loss) carried forward | 14 | -€33,373 | -€22,069 | +€11,303 | +33.9% |
| Amounts payable | 17/49 | €18,674 | €18,881 | +€207 | +1.1% |
| Amounts payable within one year | 42/48 | €18,674 | €18,881 | +€207 | +1.1% |
| Financial debts | 43 | - | €5 | +€5 | |
| Credit institutions | 430/8 | - | €5 | +€5 | |
| Trade debts | 44 | €3,498 | €5,460 | +€1,962 | +56.1% |
| Suppliers | 440/4 | €3,498 | €5,460 | +€1,962 | +56.1% |
| Taxes, remuneration and social security | 45 | €3,129 | €3,776 | +€647 | +20.7% |
| Taxes | 450/3 | €2,271 | €3,766 | +€1,495 | +65.9% |
| Remuneration and social security | 454/9 | €859 | €10 | -€848 | -98.8% |
| Other amounts payable | 47/48 | €12,047 | €9,640 | -€2,407 | -20.0% |
| Turnover | 70 | €72,306 | €77,298 | +€4,992 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,587 | €64,189 | +€11,602 | +22.1% |
| Remuneration, social security and pensions | 62 | €13,469 | €1,737 | -€11,732 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €419 | = | 0.0% |
| Other operating charges | 640/8 | €1,237 | €665 | -€572 | -46.3% |
| Gross operating margin | 9900 | €22,017 | €15,114 | -€6,903 | -31.4% |
| Operating profit (loss) | 9901 | €6,892 | €12,293 | +€5,401 | +78.4% |
| Financial income | 75/76B | €0 | €18 | +€18 | +5,867% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +5,867% |
| Financial charges | 65/66B | €603 | €1,008 | +€404 | +67.0% |
| Recurring financial charges | 65 | €351 | €1,008 | +€656 | +187% |
| Non-recurring financial charges | 66B | €252 | - | -€252 | |
| Profit (loss) for the period before taxes | 9903 | €6,289 | €11,303 | +€5,014 | +79.7% |
| Profit (loss) for the period | 9904 | €6,289 | €11,303 | +€5,014 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,289 | €11,303 | +€5,014 | +79.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.