B'right consulting: 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.
B'right consulting
Largest movements
- Cash -€31,200
down €31,200 (-16.0%), from €195,067 to €163,867
mainly Other debts (-€65,730) and Receivables within one year (-€26,770)
- Receivables within one year +€26,770
up €26,770 (+146%), from €18,383 to €45,153
of which Trade receivables: +€20,524
- Tangible fixed assets -€7,977
down €7,977 (-5.9%), from €134,471 to €126,494
of which Land and buildings: -€7,353
- Other debts -€65,730
no longer reported in 2025 (was €65,730)
- Reserves +€62,984
up €62,984 (+16.6%), from €378,805 to €441,788
- Tax, wage and social debts -€24,787
down €24,787 (-92.3%), from €26,842 to €2,056
- Trade debts +€15,865
up €15,865 (+387%), from €4,095 to €19,960
- Gross operating margin -€9,991
down €9,991 (-9.0%), from €110,548 to €100,557
- Taxes -€4,871
down €4,871 (-16.6%), from €29,321 to €24,450
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 | €482,783 | €471,115 | -€11,668 | -2.4% |
| Fixed assets | 21/28 | €134,516 | €126,539 | -€7,977 | -5.9% |
| Tangible fixed assets | 22/27 | €134,471 | €126,494 | -€7,977 | -5.9% |
| Land and buildings | 22 | €132,640 | €125,287 | -€7,353 | -5.5% |
| Furniture and vehicles | 24 | - | €1,148 | +€1,148 | |
| Other tangible fixed assets | 26 | €1,831 | €59 | -€1,772 | -96.8% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €348,267 | €344,576 | -€3,691 | -1.1% |
| Amounts receivable within one year | 40/41 | €18,383 | €45,153 | +€26,770 | +146% |
| Trade receivables | 40 | €17,437 | €37,961 | +€20,524 | +118% |
| Other amounts receivable | 41 | €946 | €7,192 | +€6,246 | +660% |
| Current investments | 50/53 | €134,818 | €134,818 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €195,067 | €163,867 | -€31,200 | -16.0% |
| Deferred charges and accrued income | 490/1 | - | €739 | +€739 | |
| Total equity and liabilities | 10/49 | €482,783 | €471,115 | -€11,668 | -2.4% |
| Equity | 10/15 | €385,005 | €447,988 | +€62,984 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €378,805 | €441,788 | +€62,984 | +16.6% |
| Distributable reserves | 133 | €378,805 | €441,788 | +€62,984 | +16.6% |
| Amounts payable | 17/49 | €97,778 | €23,127 | -€74,651 | -76.3% |
| Amounts payable after more than one year | 17 | €1,112 | €1,112 | = | 0.0% |
| Other amounts payable | 178/9 | €1,112 | €1,112 | = | 0.0% |
| Amounts payable within one year | 42/48 | €96,667 | €22,015 | -€74,651 | -77.2% |
| Trade debts | 44 | €4,095 | €19,960 | +€15,865 | +387% |
| Suppliers | 440/4 | €4,095 | €19,960 | +€15,865 | +387% |
| Taxes, remuneration and social security | 45 | €26,842 | €2,056 | -€24,787 | -92.3% |
| Taxes | 450/3 | €26,842 | €2,056 | -€24,787 | -92.3% |
| Other amounts payable | 47/48 | €65,730 | - | -€65,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,694 | €9,203 | -€492 | -5.1% |
| Other operating charges | 640/8 | €4,807 | €4,909 | +€102 | +2.1% |
| Gross operating margin | 9900 | €110,548 | €100,557 | -€9,991 | -9.0% |
| Operating profit (loss) | 9901 | €96,047 | €86,445 | -€9,602 | -10.0% |
| Financial income | 75/76B | €1,384 | €1,510 | +€126 | +9.1% |
| Recurring financial income | 75 | €1,384 | €1,510 | +€126 | +9.1% |
| Financial charges | 65/66B | €293 | €521 | +€228 | +77.7% |
| Recurring financial charges | 65 | €293 | €521 | +€228 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €97,138 | €87,434 | -€9,703 | -10.0% |
| Income taxes | 67/77 | €29,321 | €24,450 | -€4,871 | -16.6% |
| Profit (loss) for the period | 9904 | €67,817 | €62,984 | -€4,833 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,817 | €62,984 | -€4,833 | -7.1% |
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 14 October 2026 via checked.be.