Bright Concept: 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 Concept
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€31,767
down €31,767 (-70.6%), from €44,999 to €13,232
- Other debts +€29,386
up €29,386 (+9.8%), from €300,203 to €329,589
- Staff costs -€6,503
down €6,503 (-14.4%), from €45,139 to €38,636
- Gross operating margin -€1,589
down €1,589 (-30.0%), from €5,289 to €3,701
- Financial charges -€847
down €847 (-67.6%), from €1,252 to €406
of which Financial charges: -€847
- Other operating charges -€405
down €405 (-66.1%), from €613 to €208
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 | €367,717 | €366,698 | -€1,019 | -0.3% |
| Fixed assets | 21/28 | €7,500 | €7,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,500 | €7,500 | = | 0.0% |
| Land and buildings | 22 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €360,217 | €359,198 | -€1,019 | -0.3% |
| Amounts receivable after more than one year | 29 | €321,000 | €321,000 | = | 0.0% |
| Other amounts receivable | 291 | €321,000 | €321,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,622 | €38,198 | -€424 | -1.1% |
| Trade receivables | 40 | €9,100 | €8,677 | -€424 | -4.7% |
| Other amounts receivable | 41 | €29,522 | €29,522 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €595 | €0 | -€595 | -100% |
| Total equity and liabilities | 10/49 | €367,717 | €366,698 | -€1,019 | -0.3% |
| Equity | 10/15 | €53,059 | €21,292 | -€31,767 | -59.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,999 | €13,232 | -€31,767 | -70.6% |
| Amounts payable | 17/49 | €314,658 | €345,406 | +€30,748 | +9.8% |
| Amounts payable within one year | 42/48 | €314,658 | €345,406 | +€30,748 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €1,356 | €619 | -€737 | -54.4% |
| Trade debts | 44 | €3,772 | €5,462 | +€1,690 | +44.8% |
| Suppliers | 440/4 | €3,772 | €5,462 | +€1,690 | +44.8% |
| Taxes, remuneration and social security | 45 | €9,327 | €9,737 | +€410 | +4.4% |
| Taxes | 450/3 | €532 | €774 | +€242 | +45.4% |
| Remuneration and social security | 454/9 | €8,795 | €8,963 | +€168 | +1.9% |
| Other amounts payable | 47/48 | €300,203 | €329,589 | +€29,386 | +9.8% |
| Remuneration, social security and pensions | 62 | €45,139 | €38,636 | -€6,503 | -14.4% |
| Other operating charges | 640/8 | €613 | €208 | -€405 | -66.1% |
| Gross operating margin | 9900 | €5,289 | €3,701 | -€1,589 | -30.0% |
| Operating profit (loss) | 9901 | -€40,463 | -€35,143 | +€5,320 | +13.1% |
| Financial income | 75/76B | €4,237 | €4,237 | = | 0.0% |
| Recurring financial income | 75 | €4,237 | €4,237 | = | 0.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,252 | €406 | -€847 | -67.6% |
| Recurring financial charges | 65 | €1,252 | €406 | -€847 | -67.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€37,478 | -€31,312 | +€6,166 | +16.5% |
| Income taxes | 67/77 | €459 | €455 | -€3 | -0.7% |
| Profit (loss) for the period | 9904 | -€37,937 | -€31,767 | +€6,170 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,937 | -€31,767 | +€6,170 | +16.3% |
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 14 October 2026 via checked.be.