SN NACHTWINKEL: what changed
SN NACHTWINKEL
Largest movements
- Tangible fixed assets -€4,083
down €4,083 (-48.0%), from €8,507 to €4,424
- Stocks and contracts -€2,464
down €2,464 (-16.5%), from €14,904 to €12,441
- Receivables within one year +€1,665
up €1,665 (+35.4%), from €4,708 to €6,373
- Cash -€1,621
down €1,621 (-4.5%), from €35,729 to €34,109
mainly Trade debts (-€5,418) and Debts after one year (-€3,177)
- Trade debts -€5,418
down €5,418 (-26.7%), from €20,301 to €14,883
- Debts after one year -€3,177
down €3,177 (-44.9%), from €7,071 to €3,894
- Profit (loss) carried forward +€1,305
up €1,305 (+10.9%), from €12,003 to €13,308
- Tax, wage and social debts +€1,276
up €1,276 (+15.0%), from €8,489 to €9,765
of which Remuneration and social security: +€3,000
- Taxes -€10,875
no longer reported in 2025 (was €10,875)
- Gross operating margin +€5,139
up €5,139 (+119%), from €4,329 to €9,468
- Other operating charges -€2,633
down €2,633 (-48.4%), from €5,445 to €2,812
- Financial charges +€376
up €376 (+42.1%), from €893 to €1,268
- Depreciation +€340
up €340 (+9.1%), from €3,743 to €4,083
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,763 | €65,205 | -€6,558 | -9.1% |
| Fixed assets | 21/28 | €16,157 | €12,074 | -€4,083 | -25.3% |
| Tangible fixed assets | 22/27 | €8,507 | €4,424 | -€4,083 | -48.0% |
| Furniture and vehicles | 24 | €8,507 | €4,424 | -€4,083 | -48.0% |
| Financial fixed assets | 28 | €7,650 | €7,650 | = | 0.0% |
| Current assets | 29/58 | €55,606 | €53,131 | -€2,475 | -4.5% |
| Stocks and contracts in progress | 3 | €14,904 | €12,441 | -€2,464 | -16.5% |
| Stocks | 30/36 | €14,904 | €12,441 | -€2,464 | -16.5% |
| Amounts receivable within one year | 40/41 | €4,708 | €6,373 | +€1,665 | +35.4% |
| Other amounts receivable | 41 | €4,708 | €6,373 | +€1,665 | +35.4% |
| Cash at bank and in hand | 54/58 | €35,729 | €34,109 | -€1,621 | -4.5% |
| Deferred charges and accrued income | 490/1 | €264 | €209 | -€55 | -20.9% |
| Total equity and liabilities | 10/49 | €71,763 | €65,205 | -€6,558 | -9.1% |
| Equity | 10/15 | €32,463 | €33,768 | +€1,305 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,003 | €13,308 | +€1,305 | +10.9% |
| Amounts payable | 17/49 | €39,300 | €31,437 | -€7,863 | -20.0% |
| Amounts payable after more than one year | 17 | €7,071 | €3,894 | -€3,177 | -44.9% |
| Financial debts | 170/4 | €7,071 | €3,894 | -€3,177 | -44.9% |
| Amounts payable within one year | 42/48 | €32,229 | €27,543 | -€4,686 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €2,753 | €2,895 | +€142 | +5.1% |
| Trade debts | 44 | €20,301 | €14,883 | -€5,418 | -26.7% |
| Suppliers | 440/4 | €20,301 | €14,883 | -€5,418 | -26.7% |
| Taxes, remuneration and social security | 45 | €8,489 | €9,765 | +€1,276 | +15.0% |
| Taxes | 450/3 | €8,489 | €6,765 | -€1,724 | -20.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €686 | - | -€686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,743 | €4,083 | +€340 | +9.1% |
| Other operating charges | 640/8 | €5,445 | €2,812 | -€2,633 | -48.4% |
| Gross operating margin | 9900 | €4,329 | €9,468 | +€5,139 | +119% |
| Operating profit (loss) | 9901 | -€4,859 | €2,573 | +€7,432 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -73.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -73.7% |
| Financial charges | 65/66B | €893 | €1,268 | +€376 | +42.1% |
| Recurring financial charges | 65 | €893 | €1,268 | +€376 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,751 | €1,305 | +€7,056 | |
| Income taxes | 67/77 | €10,875 | - | -€10,875 | |
| Profit (loss) for the period | 9904 | -€16,627 | €1,305 | +€17,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,627 | €1,305 | +€17,931 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.