Bright: 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.
Bright
Largest movements
- Cash -€4,584
down €4,584 (-20.2%), from €22,718 to €18,133
mainly Receivables within one year (-€2,706) and Net result for the year (-€1,455)
- Receivables within one year +€2,706
up €2,706 (+94.3%), from €2,870 to €5,576
of which Trade receivables: +€1,669
- Tangible fixed assets -€1,013
down €1,013 (-15.8%), from €6,410 to €5,397
- Deferred charges and accrued income +€564
new in 2025: €564
- Profit (loss) carried forward -€1,455
down €1,455 (-23.9%), from €6,099 to €4,643
- Other debts -€903
down €903 (-100.0%), from €903 to €0
- Trade debts +€365
up €365 (+8.8%), from €4,153 to €4,519
- Tax, wage and social debts -€335
down €335 (-5.7%), from €5,843 to €5,508
- Gross operating margin -€5,155
down €5,155 (-54.0%), from €9,538 to €4,383
- Other operating charges +€799
up €799 (+410.9%), from €194 to €993
- Taxes -€791
down €791 (-48.1%), from €1,643 to €852
- Financial charges +€359
up €359 (+20.8%), from €1,725 to €2,084
- Depreciation +€194
up €194 (+10.3%), from €1,877 to €2,072
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 | €31,997 | €29,670 | -€2,327 | -7.3% |
| Fixed assets | 21/28 | €6,410 | €5,397 | -€1,013 | -15.8% |
| Tangible fixed assets | 22/27 | €6,410 | €5,397 | -€1,013 | -15.8% |
| Furniture and vehicles | 24 | €6,410 | €5,397 | -€1,013 | -15.8% |
| Current assets | 29/58 | €25,587 | €24,273 | -€1,314 | -5.1% |
| Amounts receivable within one year | 40/41 | €2,870 | €5,576 | +€2,706 | +94.3% |
| Trade receivables | 40 | €2,113 | €3,782 | +€1,669 | +79.0% |
| Other amounts receivable | 41 | €757 | €1,793 | +€1,037 | +137.1% |
| Cash at bank and in hand | 54/58 | €22,718 | €18,133 | -€4,584 | -20.2% |
| Deferred charges and accrued income | 490/1 | - | €564 | +€564 | |
| Total equity and liabilities | 10/49 | €31,997 | €29,670 | -€2,327 | -7.3% |
| Equity | 10/15 | €21,099 | €19,643 | -€1,455 | -6.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,099 | €4,643 | -€1,455 | -23.9% |
| Amounts payable | 17/49 | €10,899 | €10,027 | -€872 | -8.0% |
| Amounts payable within one year | 42/48 | €10,899 | €10,027 | -€872 | -8.0% |
| Trade debts | 44 | €4,153 | €4,519 | +€365 | +8.8% |
| Suppliers | 440/4 | €4,153 | €4,519 | +€365 | +8.8% |
| Taxes, remuneration and social security | 45 | €5,843 | €5,508 | -€335 | -5.7% |
| Taxes | 450/3 | €5,843 | €5,508 | -€335 | -5.7% |
| Other amounts payable | 47/48 | €903 | €0 | -€903 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €2,072 | +€194 | +10.3% |
| Other operating charges | 640/8 | €194 | €993 | +€799 | +410.9% |
| Gross operating margin | 9900 | €9,538 | €4,383 | -€5,155 | -54.0% |
| Operating profit (loss) | 9901 | €7,466 | €1,318 | -€6,148 | -82.3% |
| Financial income | 75/76B | €7 | €163 | +€156 | +2246.9% |
| Recurring financial income | 75 | €7 | €163 | +€156 | +2246.9% |
| Financial charges | 65/66B | €1,725 | €2,084 | +€359 | +20.8% |
| Recurring financial charges | 65 | €1,725 | €2,084 | +€359 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €5,748 | -€603 | -€6,351 | |
| Income taxes | 67/77 | €1,643 | €852 | -€791 | -48.1% |
| Profit (loss) for the period | 9904 | €4,104 | -€1,455 | -€5,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,104 | -€1,455 | -€5,560 |
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 7 October 2026 via checked.be.