Bright Advice: 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.
Bright Advice
Largest movements
- Cash -€29,692
down €29,692 (-25.2%), from €117,663 to €87,971
mainly Contributions, distributions and other (-€75,970) and Other debts (-€37,569)
- Tangible fixed assets -€28,192
down €28,192 (-34.1%), from €82,666 to €54,474
of which Furniture and vehicles: -€18,329
- Receivables within one year +€12,393
up €12,393 (+152.8%), from €8,112 to €20,505
of which Trade receivables: +€15,750
- Deferred charges and accrued income +€4,526
up €4,526, from €0 to €4,526
- Other debts -€37,569
down €37,569 (-32.4%), from €115,861 to €78,292
- Current portion of long-term debt -€32,245
down €32,245 (-62.1%), from €51,932 to €19,687
- Debts after one year +€27,237
up €27,237 (+265.8%), from €10,247 to €37,484
- Tax, wage and social debts +€2,685
up €2,685 (+25.0%), from €10,748 to €13,433
- Staff costs -€9,044
down €9,044 (-100.0%), from €9,044 to €0
- Gross operating margin -€7,182
down €7,182 (-5.2%), from €137,920 to €130,738
- Depreciation -€2,703
down €2,703 (-8.7%), from €30,896 to €28,192
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,441 | €169,476 | -€40,966 | -19.5% |
| Fixed assets | 21/28 | €84,666 | €56,474 | -€28,192 | -33.3% |
| Tangible fixed assets | 22/27 | €82,666 | €54,474 | -€28,192 | -34.1% |
| Land and buildings | 22 | €51,337 | €41,473 | -€9,864 | -19.2% |
| Furniture and vehicles | 24 | €31,329 | €13,001 | -€18,329 | -58.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €125,775 | €113,002 | -€12,774 | -10.2% |
| Amounts receivable within one year | 40/41 | €8,112 | €20,505 | +€12,393 | +152.8% |
| Trade receivables | 40 | - | €15,750 | +€15,750 | |
| Other amounts receivable | 41 | €8,112 | €4,755 | -€3,357 | -41.4% |
| Cash at bank and in hand | 54/58 | €117,663 | €87,971 | -€29,692 | -25.2% |
| Deferred charges and accrued income | 490/1 | €0 | €4,526 | +€4,526 | |
| Total equity and liabilities | 10/49 | €210,441 | €169,476 | -€40,966 | -19.5% |
| Equity | 10/15 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €189,981 | €150,876 | -€39,106 | -20.6% |
| Amounts payable after more than one year | 17 | €10,247 | €37,484 | +€27,237 | +265.8% |
| Financial debts | 170/4 | €10,247 | €37,484 | +€27,237 | +265.8% |
| Amounts payable within one year | 42/48 | €179,734 | €113,391 | -€66,343 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €51,932 | €19,687 | -€32,245 | -62.1% |
| Financial debts | 43 | €277 | €168 | -€109 | -39.2% |
| Credit institutions | 430/8 | €277 | €168 | -€109 | -39.2% |
| Trade debts | 44 | €916 | €1,811 | +€895 | +97.6% |
| Suppliers | 440/4 | €916 | €1,811 | +€895 | +97.6% |
| Taxes, remuneration and social security | 45 | €10,748 | €13,433 | +€2,685 | +25.0% |
| Taxes | 450/3 | €10,748 | €13,433 | +€2,685 | +25.0% |
| Other amounts payable | 47/48 | €115,861 | €78,292 | -€37,569 | -32.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €9,044 | €0 | -€9,044 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,896 | €28,192 | -€2,703 | -8.7% |
| Other operating charges | 640/8 | €601 | €1,184 | +€583 | +97.0% |
| Gross operating margin | 9900 | €137,920 | €130,738 | -€7,182 | -5.2% |
| Operating profit (loss) | 9901 | €97,380 | €101,362 | +€3,982 | +4.1% |
| Financial income | 75/76B | €261 | €77 | -€184 | -70.4% |
| Recurring financial income | 75 | €261 | €77 | -€184 | -70.4% |
| Financial charges | 65/66B | €1,948 | €2,085 | +€136 | +7.0% |
| Recurring financial charges | 65 | €1,948 | €2,085 | +€136 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €95,693 | €99,355 | +€3,662 | +3.8% |
| Income taxes | 67/77 | €24,039 | €25,245 | +€1,206 | +5.0% |
| Profit (loss) for the period | 9904 | €71,654 | €74,110 | +€2,456 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,654 | €74,110 | +€2,456 | +3.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.