Star 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.
Star Night
Largest movements
- Stocks and contracts +€10,087
up €10,087 (+104%), from €9,742 to €19,829
- Cash -€9,941
down €9,941 (-33.9%), from €29,305 to €19,364
mainly Stocks and contracts (-€10,087) and Trade debts (-€9,839)
- Receivables within one year -€8,539
no longer reported in 2024 (was €8,539)
- Tangible fixed assets -€3,105
down €3,105 (-29.8%), from €10,421 to €7,316
- Deferred charges and accrued income +€1,561
up €1,561 (+394%), from €396 to €1,957
- Trade debts -€9,839
down €9,839 (-96.4%), from €10,202 to €363
- Profit (loss) carried forward -€2,084
down €2,084 (-47.5%), from €4,391 to €2,307
- Tax, wage and social debts +€1,579
up €1,579 (+14.9%), from €10,613 to €12,191
of which Taxes: +€1,579
- Other operating charges +€6,152
up €6,152 (+330%), from €1,866 to €8,018
- Gross operating margin -€5,794
down €5,794 (-11.9%), from €48,893 to €43,099
- Staff costs +€2,915
up €2,915 (+9.5%), from €30,673 to €33,588
- Financial charges -€2,625
no longer reported in 2024 (was €2,625)
- Taxes -€1,255
down €1,255 (-72.7%), from €1,727 to €471
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 | €58,403 | €48,465 | -€9,938 | -17.0% |
| Fixed assets | 21/28 | €10,421 | €7,316 | -€3,105 | -29.8% |
| Tangible fixed assets | 22/27 | €10,421 | €7,316 | -€3,105 | -29.8% |
| Furniture and vehicles | 24 | €10,421 | €7,316 | -€3,105 | -29.8% |
| Current assets | 29/58 | €47,982 | €41,149 | -€6,833 | -14.2% |
| Stocks and contracts in progress | 3 | €9,742 | €19,829 | +€10,087 | +104% |
| Stocks | 30/36 | €9,742 | €19,829 | +€10,087 | +104% |
| Amounts receivable within one year | 40/41 | €8,539 | - | -€8,539 | |
| Trade receivables | 40 | €8,539 | - | -€8,539 | |
| Cash at bank and in hand | 54/58 | €29,305 | €19,364 | -€9,941 | -33.9% |
| Deferred charges and accrued income | 490/1 | €396 | €1,957 | +€1,561 | +394% |
| Total equity and liabilities | 10/49 | €58,403 | €48,465 | -€9,938 | -17.0% |
| Equity | 10/15 | €6,891 | €4,807 | -€2,084 | -30.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,391 | €2,307 | -€2,084 | -47.5% |
| Amounts payable | 17/49 | €51,513 | €43,658 | -€7,854 | -15.2% |
| Amounts payable after more than one year | 17 | €26,283 | €26,283 | = | 0.0% |
| Other amounts payable | 178/9 | €26,283 | €26,283 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,230 | €17,375 | -€7,854 | -31.1% |
| Trade debts | 44 | €10,202 | €363 | -€9,839 | -96.4% |
| Suppliers | 440/4 | €10,202 | €363 | -€9,839 | -96.4% |
| Taxes, remuneration and social security | 45 | €10,613 | €12,191 | +€1,579 | +14.9% |
| Taxes | 450/3 | €6,006 | €7,585 | +€1,579 | +26.3% |
| Remuneration and social security | 454/9 | €4,606 | €4,606 | = | 0.0% |
| Other amounts payable | 47/48 | €4,416 | €4,821 | +€406 | +9.2% |
| Remuneration, social security and pensions | 62 | €30,673 | €33,588 | +€2,915 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,105 | €3,105 | = | 0.0% |
| Other operating charges | 640/8 | €1,866 | €8,018 | +€6,152 | +330% |
| Gross operating margin | 9900 | €48,893 | €43,099 | -€5,794 | -11.9% |
| Operating profit (loss) | 9901 | €13,249 | -€1,612 | -€14,861 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,625 | - | -€2,625 | |
| Recurring financial charges | 65 | €2,625 | - | -€2,625 | |
| Profit (loss) for the period before taxes | 9903 | €10,623 | -€1,612 | -€12,236 | |
| Income taxes | 67/77 | €1,727 | €471 | -€1,255 | -72.7% |
| Profit (loss) for the period | 9904 | €8,897 | -€2,084 | -€10,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,897 | -€2,084 | -€10,980 |
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.