AUSTIN BRIGHT: 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.
AUSTIN BRIGHT
Largest movements
- Cash +€270,618
up €270,618 (+57.7%), from €469,113 to €739,731
mainly Investment in fixed assets (net) (+€112,776) and Net result for the year (+€65,765)
- Financial fixed assets -€128,277
down €128,277 (-44.2%), from €290,514 to €162,237
- Receivables within one year -€45,958
down €45,958 (-10.1%), from €455,179 to €409,222
of which Other amounts receivable: -€53,356
- Reserves +€65,765
up €65,765 (+6.7%), from €981,855 to €1.0m
of which Distributable reserves: +€65,765
- Tax, wage and social debts +€24,397
up €24,397 (+14.5%), from €168,734 to €193,131
of which Taxes: +€14,046
- Staff costs -€67,537
down €67,537 (-4.8%), from €1.4m to €1.3m
- Gross operating margin -€30,851
down €30,851 (-2.0%), from €1.5m to €1.5m
- Taxes +€15,630
up €15,630 (+38.6%), from €40,509 to €56,140
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 | €1,418,112 | €1,520,364 | +€102,252 | +7.2% |
| Fixed assets | 21/28 | €345,321 | €213,373 | -€131,948 | -38.2% |
| Tangible fixed assets | 22/27 | €54,807 | €51,136 | -€3,670 | -6.7% |
| Furniture and vehicles | 24 | €54,807 | €51,136 | -€3,670 | -6.7% |
| Financial fixed assets | 28 | €290,514 | €162,237 | -€128,277 | -44.2% |
| Current assets | 29/58 | €1,072,791 | €1,306,991 | +€234,200 | +21.8% |
| Amounts receivable within one year | 40/41 | €455,179 | €409,222 | -€45,958 | -10.1% |
| Trade receivables | 40 | €369,715 | €377,113 | +€7,398 | +2.0% |
| Other amounts receivable | 41 | €85,465 | €32,109 | -€53,356 | -62.4% |
| Cash at bank and in hand | 54/58 | €469,113 | €739,731 | +€270,618 | +57.7% |
| Deferred charges and accrued income | 490/1 | €148,499 | €158,038 | +€9,540 | +6.4% |
| Total equity and liabilities | 10/49 | €1,418,112 | €1,520,364 | +€102,252 | +7.2% |
| Equity | 10/15 | €1,000,575 | €1,066,340 | +€65,765 | +6.6% |
| Contributions | 10/11 | €18,720 | €18,720 | = | 0.0% |
| Contributions outside capital | 11 | €18,720 | €18,720 | = | 0.0% |
| Other | 1109/19 | €18,720 | €18,720 | = | 0.0% |
| Reserves | 13 | €981,855 | €1,047,620 | +€65,765 | +6.7% |
| Non-distributable reserves | 130/1 | €1,872 | €1,872 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,872 | €1,872 | = | 0.0% |
| Distributable reserves | 133 | €979,983 | €1,045,748 | +€65,765 | +6.7% |
| Amounts payable | 17/49 | €417,537 | €454,024 | +€36,486 | +8.7% |
| Amounts payable within one year | 42/48 | €417,537 | €454,024 | +€36,486 | +8.7% |
| Trade debts | 44 | €248,733 | €260,893 | +€12,160 | +4.9% |
| Suppliers | 440/4 | €227,379 | €208,141 | -€19,238 | -8.5% |
| Bills of exchange payable | 441 | €21,354 | €52,752 | +€31,398 | +147% |
| Taxes, remuneration and social security | 45 | €168,734 | €193,131 | +€24,397 | +14.5% |
| Taxes | 450/3 | €28,979 | €43,025 | +€14,046 | +48.5% |
| Remuneration and social security | 454/9 | €139,755 | €150,106 | +€10,351 | +7.4% |
| Other amounts payable | 47/48 | €70 | - | -€70 | |
| Non-recurring operating income | 76A | €7,968 | €1,207 | -€6,761 | -84.8% |
| Remuneration, social security and pensions | 62 | €1,405,213 | €1,337,675 | -€67,537 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,971 | €19,172 | +€3,201 | +20.0% |
| Other operating charges | 640/8 | €36,046 | €23,449 | -€12,597 | -34.9% |
| Non-recurring operating charges | 66A | €1,825 | - | -€1,825 | |
| Gross operating margin | 9900 | €1,535,006 | €1,504,154 | -€30,851 | -2.0% |
| Operating profit (loss) | 9901 | €75,951 | €123,858 | +€47,907 | +63.1% |
| Financial income | 75/76B | €5,932 | €11,311 | +€5,379 | +90.7% |
| Recurring financial income | 75 | €5,932 | €11,311 | +€5,379 | +90.7% |
| Financial charges | 65/66B | €9,377 | €13,263 | +€3,887 | +41.4% |
| Recurring financial charges | 65 | €9,377 | €8,911 | -€466 | -5.0% |
| Non-recurring financial charges | 66B | - | €4,353 | +€4,353 | |
| Profit (loss) for the period before taxes | 9903 | €72,506 | €121,905 | +€49,399 | +68.1% |
| Income taxes | 67/77 | €40,509 | €56,140 | +€15,630 | +38.6% |
| Profit (loss) for the period | 9904 | €31,997 | €65,765 | +€33,769 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €31,997 | €65,765 | +€33,769 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.