UMBRA NOCTURNA: what changed
UMBRA NOCTURNA
Largest movements
- Receivables within one year +€8,873
up €8,873 (+42,233%), from €21 to €8,894
of which Trade receivables: +€5,566
- Cash -€1,484
down €1,484 (-35.9%), from €4,140 to €2,655
mainly Receivables within one year (-€8,873) and Deferred charges and accrued income (-€832)
- Deferred charges and accrued income +€832
new in 2025: €832
- Tangible fixed assets -€600
down €600 (-63.2%), from €949 to €349
- Tax, wage and social debts +€3,306
up €3,306 (+297%), from €1,112 to €4,418
- Reserves +€2,547
up €2,547 (+1,725%), from €148 to €2,695
- Trade debts +€1,768
up €1,768 (+95.6%), from €1,850 to €3,618
- Gross operating margin +€9,080
up €9,080, from -€5,774 to €3,306
- Financial charges -€803
down €803 (-87.4%), from €919 to €116
- Other operating charges -€740
down €740 (-86.0%), from €860 to €120
- Depreciation +€349
up €349 (+139%), from €251 to €600
- Financial income +€78
new in 2025: €78
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 | €5,110 | €12,731 | +€7,621 | +149% |
| Fixed assets | 21/28 | €949 | €349 | -€600 | -63.2% |
| Tangible fixed assets | 22/27 | €949 | €349 | -€600 | -63.2% |
| Furniture and vehicles | 24 | €949 | €349 | -€600 | -63.2% |
| Current assets | 29/58 | €4,161 | €12,382 | +€8,221 | +198% |
| Amounts receivable within one year | 40/41 | €21 | €8,894 | +€8,873 | +42,233% |
| Trade receivables | 40 | - | €5,566 | +€5,566 | |
| Other amounts receivable | 41 | €21 | €3,328 | +€3,307 | +15,741% |
| Cash at bank and in hand | 54/58 | €4,140 | €2,655 | -€1,484 | -35.9% |
| Deferred charges and accrued income | 490/1 | - | €832 | +€832 | |
| Total equity and liabilities | 10/49 | €5,110 | €12,731 | +€7,621 | +149% |
| Equity | 10/15 | €2,148 | €4,695 | +€2,547 | +119% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €148 | €2,695 | +€2,547 | +1,725% |
| Distributable reserves | 133 | €148 | €2,695 | +€2,547 | +1,725% |
| Amounts payable | 17/49 | €2,962 | €8,036 | +€5,074 | +171% |
| Amounts payable within one year | 42/48 | €2,962 | €8,036 | +€5,074 | +171% |
| Trade debts | 44 | €1,850 | €3,618 | +€1,768 | +95.6% |
| Suppliers | 440/4 | €1,850 | €3,618 | +€1,768 | +95.6% |
| Taxes, remuneration and social security | 45 | €1,112 | €4,418 | +€3,306 | +297% |
| Taxes | 450/3 | €1,112 | €4,418 | +€3,306 | +297% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €600 | +€349 | +139% |
| Other operating charges | 640/8 | €860 | €120 | -€740 | -86.0% |
| Gross operating margin | 9900 | -€5,774 | €3,306 | +€9,080 | |
| Operating profit (loss) | 9901 | -€6,885 | €2,586 | +€9,471 | |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €919 | €116 | -€803 | -87.4% |
| Recurring financial charges | 65 | €919 | €116 | -€803 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,804 | €2,547 | +€10,352 | |
| Profit (loss) for the period | 9904 | -€7,804 | €2,547 | +€10,352 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,804 | €2,547 | +€10,352 |
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 4 November 2026 via checked.be.