BBRIGHT: 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.
BBRIGHT
Largest movements
- Cash +€34,931
up €34,931 (+24.6%), from €141,715 to €176,646
mainly Depreciation (+€27,170) and Net result for the year (+€18,068)
- Tangible fixed assets -€15,670
down €15,670 (-4.8%), from €325,545 to €309,875
- Receivables within one year +€6,590
up €6,590 (+17.5%), from €37,622 to €44,212
of which Trade receivables: +€20,722
- Reserves +€18,068
up €18,068 (+7.6%), from €237,295 to €255,364
- Debts after one year -€13,488
down €13,488 (-11.1%), from €121,724 to €108,236
- Other debts +€9,150
up €9,150 (+7.0%), from €131,176 to €140,326
- Gross operating margin +€10,021
up €10,021 (+16.7%), from €59,965 to €69,987
- Taxes +€2,587
up €2,587 (+58.5%), from €4,425 to €7,012
- Depreciation +€1,683
up €1,683 (+6.6%), from €25,488 to €27,170
- Other operating charges +€952
up €952 (+185.1%), from €514 to €1,466
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 | €528,970 | €548,694 | +€19,724 | +3.7% |
| Fixed assets | 21/28 | €328,909 | €310,986 | -€17,923 | -5.4% |
| Intangible fixed assets | 21 | €3,365 | €1,111 | -€2,253 | -67.0% |
| Tangible fixed assets | 22/27 | €325,545 | €309,875 | -€15,670 | -4.8% |
| Land and buildings | 22 | €276,659 | €269,603 | -€7,057 | -2.6% |
| Plant, machinery and equipment | 23 | €39,706 | €32,853 | -€6,853 | -17.3% |
| Furniture and vehicles | 24 | €9,179 | €7,419 | -€1,760 | -19.2% |
| Current assets | 29/58 | €200,061 | €237,708 | +€37,647 | +18.8% |
| Stocks and contracts in progress | 3 | €11,309 | €11,309 | = | 0.0% |
| Stocks | 30/36 | €11,309 | €11,309 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,622 | €44,212 | +€6,590 | +17.5% |
| Trade receivables | 40 | €19,766 | €40,488 | +€20,722 | +104.8% |
| Other amounts receivable | 41 | €17,856 | €3,724 | -€14,132 | -79.1% |
| Cash at bank and in hand | 54/58 | €141,715 | €176,646 | +€34,931 | +24.6% |
| Deferred charges and accrued income | 490/1 | €9,414 | €5,540 | -€3,874 | -41.1% |
| Total equity and liabilities | 10/49 | €528,970 | €548,694 | +€19,724 | +3.7% |
| Equity | 10/15 | €255,895 | €273,964 | +€18,068 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,295 | €255,364 | +€18,068 | +7.6% |
| Distributable reserves | 133 | €237,295 | €255,364 | +€18,068 | +7.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €273,075 | €274,730 | +€1,656 | +0.6% |
| Amounts payable after more than one year | 17 | €121,724 | €108,236 | -€13,488 | -11.1% |
| Financial debts | 170/4 | €121,724 | €108,236 | -€13,488 | -11.1% |
| Amounts payable within one year | 42/48 | €151,351 | €166,494 | +€15,144 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €12,911 | €13,488 | +€577 | +4.5% |
| Trade debts | 44 | €4,640 | €6,395 | +€1,755 | +37.8% |
| Suppliers | 440/4 | €4,640 | €6,395 | +€1,755 | +37.8% |
| Taxes, remuneration and social security | 45 | €2,623 | €6,286 | +€3,662 | +139.6% |
| Taxes | 450/3 | €2,623 | €6,286 | +€3,662 | +139.6% |
| Other amounts payable | 47/48 | €131,176 | €140,326 | +€9,150 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,488 | €27,170 | +€1,683 | +6.6% |
| Other operating charges | 640/8 | €514 | €1,466 | +€952 | +185.1% |
| Gross operating margin | 9900 | €59,965 | €69,987 | +€10,021 | +16.7% |
| Operating profit (loss) | 9901 | €33,963 | €41,350 | +€7,387 | +21.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €16,587 | €16,270 | -€316 | -1.9% |
| Recurring financial charges | 65 | €16,587 | €16,270 | -€316 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €17,380 | €25,080 | +€7,700 | +44.3% |
| Income taxes | 67/77 | €4,425 | €7,012 | +€2,587 | +58.5% |
| Profit (loss) for the period | 9904 | €12,955 | €18,068 | +€5,113 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,955 | €18,068 | +€5,113 | +39.5% |
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 10 October 2026 via checked.be.