B'right: what changed
Two fiscal 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.
B'right
Largest movements
- Cash +€128,581
up €128,581 (+2571.6%), from €5,000 to €133,581
mainly Net result for the year (+€68,549) and Tax, wage and social debts (+€41,956)
- Receivables within one year -€21,480
down €21,480 (-59.7%), from €36,000 to €14,520
- Reserves +€68,549
up €68,549 (+273.6%), from €25,051 to €93,600
- Tax, wage and social debts +€41,956
up €41,956 (+642.0%), from €6,536 to €48,492
of which Taxes: +€39,981
- Other debts -€2,359
no longer reported in 2025 (was €2,359)
- Gross operating margin +€55,917
up €55,917 (+172.3%), from €32,446 to €88,362
- Taxes +€12,587
up €12,587 (+192.6%), from €6,536 to €19,123
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.
Cash bridge derived
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 | €41,000 | €148,101 | +€107,101 | +261.2% |
| Current assets | 29/58 | €41,000 | €148,101 | +€107,101 | +261.2% |
| Amounts receivable within one year | 40/41 | €36,000 | €14,520 | -€21,480 | -59.7% |
| Trade receivables | 40 | €36,000 | €14,520 | -€21,480 | -59.7% |
| Cash at bank and in hand | 54/58 | €5,000 | €133,581 | +€128,581 | +2571.6% |
| Total equity and liabilities | 10/49 | €41,000 | €148,101 | +€107,101 | +261.2% |
| Equity | 10/15 | €30,051 | €98,600 | +€68,549 | +228.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,051 | €93,600 | +€68,549 | +273.6% |
| Distributable reserves | 133 | €25,051 | €93,600 | +€68,549 | +273.6% |
| Amounts payable | 17/49 | €10,949 | €49,501 | +€38,552 | +352.1% |
| Amounts payable within one year | 42/48 | €10,949 | €49,501 | +€38,552 | +352.1% |
| Trade debts | 44 | €2,054 | €1,009 | -€1,045 | -50.9% |
| Suppliers | 440/4 | €2,054 | €1,009 | -€1,045 | -50.9% |
| Taxes, remuneration and social security | 45 | €6,536 | €48,492 | +€41,956 | +642.0% |
| Taxes | 450/3 | €6,536 | €46,516 | +€39,981 | +611.7% |
| Remuneration and social security | 454/9 | - | €1,975 | +€1,975 | |
| Other amounts payable | 47/48 | €2,359 | - | -€2,359 | |
| Gross operating margin | 9900 | €32,446 | €88,362 | +€55,917 | +172.3% |
| Operating profit (loss) | 9901 | €32,446 | €88,362 | +€55,917 | +172.3% |
| Financial charges | 65/66B | - | €691 | +€691 | |
| Recurring financial charges | 65 | - | €691 | +€691 | |
| Profit (loss) for the period before taxes | 9903 | €32,446 | €87,672 | +€55,226 | +170.2% |
| Income taxes | 67/77 | €6,536 | €19,123 | +€12,587 | +192.6% |
| Profit (loss) for the period | 9904 | €25,910 | €68,549 | +€42,639 | +164.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,910 | €68,549 | +€42,639 | +164.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.