BE-BRIGHTFUL: 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.
BE-BRIGHTFUL
Largest movements
- Tangible fixed assets -€4,292
down €4,292 (-26.9%), from €15,956 to €11,665
- Cash +€1,404
up €1,404 (+123%), from €1,144 to €2,548
mainly Depreciation (+€4,292) and Net result for the year (+€650)
- Receivables within one year +€540
up €540 (+19.6%), from €2,752 to €3,292
of which Other amounts receivable: +€1,500
- Trade debts -€3,060
down €3,060 (-24.5%), from €12,493 to €9,432
- Other debts +€602
new in 2025: €602
- Reserves -€209
down €209 (-2.9%), from €7,345 to €7,136
- Gross operating margin -€7,817
down €7,817 (-52.2%), from €14,982 to €7,166
- Taxes -€1,329
down €1,329 (-44.3%), from €3,000 to €1,671
- Depreciation +€583
up €583 (+15.7%), from €3,709 to €4,292
- Other operating charges -€503
down €503 (-53.9%), from €932 to €429
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 | €20,338 | €17,841 | -€2,496 | -12.3% |
| Fixed assets | 21/28 | €15,956 | €11,665 | -€4,292 | -26.9% |
| Tangible fixed assets | 22/27 | €15,956 | €11,665 | -€4,292 | -26.9% |
| Furniture and vehicles | 24 | €15,956 | €11,665 | -€4,292 | -26.9% |
| Current assets | 29/58 | €4,381 | €6,177 | +€1,795 | +41.0% |
| Amounts receivable within one year | 40/41 | €2,752 | €3,292 | +€540 | +19.6% |
| Trade receivables | 40 | €2,752 | €1,792 | -€960 | -34.9% |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €1,144 | €2,548 | +€1,404 | +123% |
| Deferred charges and accrued income | 490/1 | €485 | €336 | -€149 | -30.7% |
| Total equity and liabilities | 10/49 | €20,338 | €17,841 | -€2,496 | -12.3% |
| Equity | 10/15 | €7,845 | €7,636 | -€209 | -2.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Reserves | 13 | €7,345 | €7,136 | -€209 | -2.9% |
| Distributable reserves | 133 | €7,345 | €7,136 | -€209 | -2.9% |
| Amounts payable | 17/49 | €12,493 | €10,206 | -€2,287 | -18.3% |
| Amounts payable within one year | 42/48 | €12,493 | €10,206 | -€2,287 | -18.3% |
| Trade debts | 44 | €12,493 | €9,432 | -€3,060 | -24.5% |
| Suppliers | 440/4 | €12,493 | €9,432 | -€3,060 | -24.5% |
| Taxes, remuneration and social security | 45 | - | €171 | +€171 | |
| Taxes | 450/3 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | - | €602 | +€602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,709 | €4,292 | +€583 | +15.7% |
| Other operating charges | 640/8 | €932 | €429 | -€503 | -53.9% |
| Gross operating margin | 9900 | €14,982 | €7,166 | -€7,817 | -52.2% |
| Operating profit (loss) | 9901 | €10,342 | €2,445 | -€7,897 | -76.4% |
| Financial income | 75/76B | €3 | €3 | +€0 | +13.3% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +13.3% |
| Financial charges | 65/66B | €0 | €128 | +€128 | +319,275% |
| Recurring financial charges | 65 | €0 | €128 | +€128 | +319,275% |
| Profit (loss) for the period before taxes | 9903 | €10,345 | €2,321 | -€8,024 | -77.6% |
| Income taxes | 67/77 | €3,000 | €1,671 | -€1,329 | -44.3% |
| Profit (loss) for the period | 9904 | €7,345 | €650 | -€6,696 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,345 | €650 | -€6,696 | -91.2% |
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 17 October 2026 via checked.be.