BRIGHT BEAM: 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 BEAM
Largest movements
- Tangible fixed assets -€28,576
down €28,576 (-21.3%), from €133,864 to €105,288
of which Plant, machinery and equipment: -€28,923
- Receivables within one year -€23,876
down €23,876 (-30.0%), from €79,532 to €55,656
of which Trade receivables: -€15,854
- Cash +€7,777
up €7,777 (+11.7%), from €66,196 to €73,973
mainly Depreciation (+€32,167) and Receivables within one year (+€23,876)
- Trade debts -€24,481
down €24,481 (-69.7%), from €35,110 to €10,629
- Other debts -€14,308
down €14,308 (-27.5%), from €52,054 to €37,747
- Debts after one year -€8,563
down €8,563 (-74.5%), from €11,499 to €2,936
- Tax, wage and social debts +€5,289
up €5,289 (+202%), from €2,613 to €7,902
- Reserves -€3,750
down €3,750 (-3.6%), from €103,413 to €99,663
of which Tax-exempt reserves: -€3,750
- Gross operating margin -€30,276
down €30,276 (-44.9%), from €67,504 to €37,228
- Depreciation -€2,576
down €2,576 (-7.4%), from €34,743 to €32,167
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,605 | €240,254 | -€44,351 | -15.6% |
| Fixed assets | 21/28 | €136,864 | €108,288 | -€28,576 | -20.9% |
| Tangible fixed assets | 22/27 | €133,864 | €105,288 | -€28,576 | -21.3% |
| Plant, machinery and equipment | 23 | €131,900 | €102,977 | -€28,923 | -21.9% |
| Furniture and vehicles | 24 | €1,847 | €2,301 | +€454 | +24.6% |
| Leasing and similar rights | 25 | €117 | €10 | -€107 | -91.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €147,741 | €131,966 | -€15,775 | -10.7% |
| Amounts receivable within one year | 40/41 | €79,532 | €55,656 | -€23,876 | -30.0% |
| Trade receivables | 40 | €68,239 | €52,385 | -€15,854 | -23.2% |
| Other amounts receivable | 41 | €11,294 | €3,272 | -€8,022 | -71.0% |
| Cash at bank and in hand | 54/58 | €66,196 | €73,973 | +€7,777 | +11.7% |
| Deferred charges and accrued income | 490/1 | €2,012 | €2,337 | +€325 | +16.1% |
| Total equity and liabilities | 10/49 | €284,605 | €240,254 | -€44,351 | -15.6% |
| Equity | 10/15 | €166,609 | €166,464 | -€145 | -0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €103,413 | €99,663 | -€3,750 | -3.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,894 | €12,144 | -€3,750 | -23.6% |
| Distributable reserves | 133 | €81,319 | €81,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,196 | €4,801 | +€3,605 | +301% |
| Provisions and deferred taxes | 16 | €5,298 | €4,048 | -€1,250 | -23.6% |
| Provisions for liabilities and charges | 160/5 | €5,298 | €4,048 | -€1,250 | -23.6% |
| Taxes | 161 | €5,298 | €4,048 | -€1,250 | -23.6% |
| Amounts payable | 17/49 | €112,698 | €69,742 | -€42,956 | -38.1% |
| Amounts payable after more than one year | 17 | €11,499 | €2,936 | -€8,563 | -74.5% |
| Financial debts | 170/4 | €11,499 | €2,936 | -€8,563 | -74.5% |
| Amounts payable within one year | 42/48 | €98,835 | €64,841 | -€33,994 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €9,058 | €8,563 | -€495 | -5.5% |
| Trade debts | 44 | €35,110 | €10,629 | -€24,481 | -69.7% |
| Suppliers | 440/4 | €35,110 | €10,629 | -€24,481 | -69.7% |
| Taxes, remuneration and social security | 45 | €2,613 | €7,902 | +€5,289 | +202% |
| Taxes | 450/3 | €2,613 | €7,902 | +€5,289 | +202% |
| Other amounts payable | 47/48 | €52,054 | €37,747 | -€14,308 | -27.5% |
| Accrued charges and deferred income | 492/3 | €2,364 | €1,966 | -€398 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,743 | €32,167 | -€2,576 | -7.4% |
| Other operating charges | 640/8 | €1,775 | €1,955 | +€179 | +10.1% |
| Gross operating margin | 9900 | €67,504 | €37,228 | -€30,276 | -44.9% |
| Operating profit (loss) | 9901 | €30,986 | €3,106 | -€27,880 | -90.0% |
| Financial charges | 65/66B | €1,707 | €1,801 | +€94 | +5.5% |
| Recurring financial charges | 65 | €1,707 | €1,801 | +€94 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €29,279 | €1,305 | -€27,974 | -95.5% |
| Transfer from deferred taxes | 780 | €952 | €1,250 | +€298 | +31.3% |
| Transfer to deferred taxes | 680 | €6,250 | - | -€6,250 | |
| Income taxes | 67/77 | €2,598 | €2,700 | +€102 | +3.9% |
| Profit (loss) for the period | 9904 | €21,383 | -€145 | -€21,528 | |
| Transfer from tax-exempt reserves | 789 | €2,856 | €3,750 | +€894 | +31.3% |
| Transfer to tax-exempt reserves | 689 | €18,750 | - | -€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,490 | €3,605 | -€1,884 | -34.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.