Us by 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.
Us by Night
Largest movements
- Receivables within one year -€179,912
down €179,912 (-33.0%), from €544,750 to €364,838
of which Trade receivables: -€206,418
- Cash +€165,378
up €165,378 (+489%), from €33,844 to €199,223
mainly Receivables within one year (+€179,912) and Deferred charges and accrued income (+€25,050)
- Deferred charges and accrued income -€25,050
no longer reported in 2025 (was €25,050)
- Intangible fixed assets +€14,672
new in 2025: €14,672
- Trade debts -€37,745
down €37,745 (-6.2%), from €605,598 to €567,853
- Profit (loss) carried forward +€11,840
up €11,840, from -€11,344 to €496
- Gross operating margin +€28,666
up €28,666, from -€10,258 to €18,408
- Financial income +€4,761
up €4,761 (+2,346%), from €203 to €4,964
- Taxes +€3,150
new in 2025: €3,150
- Depreciation +€2,534
up €2,534 (+232%), from €1,094 to €3,628
- Financial charges +€1,231
up €1,231 (+632%), from €195 to €1,426
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €603,644 | €578,732 | -€24,913 | -4.1% |
| Fixed assets | 21/28 | - | €14,672 | +€14,672 | |
| Intangible fixed assets | 21 | - | €14,672 | +€14,672 | |
| Current assets | 29/58 | €603,644 | €564,060 | -€39,584 | -6.6% |
| Amounts receivable within one year | 40/41 | €544,750 | €364,838 | -€179,912 | -33.0% |
| Trade receivables | 40 | €507,011 | €300,594 | -€206,418 | -40.7% |
| Other amounts receivable | 41 | €37,738 | €64,244 | +€26,505 | +70.2% |
| Cash at bank and in hand | 54/58 | €33,844 | €199,223 | +€165,378 | +489% |
| Deferred charges and accrued income | 490/1 | €25,050 | - | -€25,050 | |
| Total equity and liabilities | 10/49 | €603,644 | €578,732 | -€24,913 | -4.1% |
| Equity | 10/15 | -€8,844 | €5,496 | +€14,340 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €2,500 | +€2,500 | |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€11,344 | €496 | +€11,840 | |
| Amounts payable | 17/49 | €612,489 | €573,236 | -€39,253 | -6.4% |
| Amounts payable within one year | 42/48 | €612,489 | €573,236 | -€39,253 | -6.4% |
| Trade debts | 44 | €605,598 | €567,853 | -€37,745 | -6.2% |
| Suppliers | 440/4 | €605,598 | €567,853 | -€37,745 | -6.2% |
| Taxes, remuneration and social security | 45 | - | €3,150 | +€3,150 | |
| Taxes | 450/3 | - | €3,150 | +€3,150 | |
| Other amounts payable | 47/48 | €6,890 | €2,232 | -€4,658 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €3,628 | +€2,534 | +232% |
| Other operating charges | 640/8 | - | €827 | +€827 | |
| Gross operating margin | 9900 | -€10,258 | €18,408 | +€28,666 | |
| Operating profit (loss) | 9901 | -€11,352 | €13,952 | +€25,305 | |
| Financial income | 75/76B | €203 | €4,964 | +€4,761 | +2,346% |
| Recurring financial income | 75 | €203 | €4,964 | +€4,761 | +2,346% |
| Financial charges | 65/66B | €195 | €1,426 | +€1,231 | +632% |
| Recurring financial charges | 65 | €195 | €1,426 | +€1,231 | +632% |
| Profit (loss) for the period before taxes | 9903 | -€11,344 | €17,490 | +€28,834 | |
| Income taxes | 67/77 | - | €3,150 | +€3,150 | |
| Profit (loss) for the period | 9904 | -€11,344 | €14,340 | +€25,684 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,344 | €14,340 | +€25,684 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.