BRIGHT CONSULT: 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 CONSULT
Largest movements
- Cash +€36,430
up €36,430 (+92.3%), from €39,467 to €75,897
mainly Net result for the year (+€50,452) and Debts after one year (+€3,507)
- Receivables within one year +€6,382
up €6,382 (+17.8%), from €35,774 to €42,155
of which Other amounts receivable: +€7,005
- Reserves +€50,452
up €50,452 (+10.6%), from €474,452 to €524,904
- Tax, wage and social debts -€12,672
down €12,672 (-36.7%), from €34,571 to €21,898
of which Taxes: -€12,672
- Gross operating margin +€12,928
up €12,928 (+20.4%), from €63,488 to €76,415
- Taxes +€3,380
up €3,380 (+18.4%), from €18,332 to €21,713
- Financial income -€1,021
down €1,021 (-92.8%), from €1,100 to €79
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 | €525,896 | €566,016 | +€40,121 | +7.6% |
| Fixed assets | 21/28 | €7,227 | €4,536 | -€2,691 | -37.2% |
| Tangible fixed assets | 22/27 | €7,227 | €4,536 | -€2,691 | -37.2% |
| Plant, machinery and equipment | 23 | €1,528 | €1,161 | -€367 | -24.0% |
| Furniture and vehicles | 24 | €5,699 | €3,375 | -€2,325 | -40.8% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €518,668 | €561,480 | +€42,812 | +8.3% |
| Amounts receivable within one year | 40/41 | €35,774 | €42,155 | +€6,382 | +17.8% |
| Trade receivables | 40 | €35,774 | €35,151 | -€623 | -1.7% |
| Other amounts receivable | 41 | - | €7,005 | +€7,005 | |
| Current investments | 50/53 | €443,428 | €443,428 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,467 | €75,897 | +€36,430 | +92.3% |
| Total equity and liabilities | 10/49 | €525,896 | €566,016 | +€40,121 | +7.6% |
| Equity | 10/15 | €480,652 | €531,104 | +€50,452 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €474,452 | €524,904 | +€50,452 | +10.6% |
| Distributable reserves | 133 | €474,452 | €524,904 | +€50,452 | +10.6% |
| Amounts payable | 17/49 | €45,244 | €34,912 | -€10,331 | -22.8% |
| Amounts payable after more than one year | 17 | €7,286 | €10,793 | +€3,507 | +48.1% |
| Other amounts payable | 178/9 | €7,286 | €10,793 | +€3,507 | +48.1% |
| Amounts payable within one year | 42/48 | €37,957 | €24,119 | -€13,838 | -36.5% |
| Trade debts | 44 | €3,386 | €2,221 | -€1,165 | -34.4% |
| Suppliers | 440/4 | €3,386 | €2,221 | -€1,165 | -34.4% |
| Taxes, remuneration and social security | 45 | €34,571 | €21,898 | -€12,672 | -36.7% |
| Taxes | 450/3 | €31,471 | €18,798 | -€12,672 | -40.3% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,895 | €2,691 | -€204 | -7.0% |
| Other operating charges | 640/8 | €1,511 | €1,561 | +€50 | +3.3% |
| Gross operating margin | 9900 | €63,488 | €76,415 | +€12,928 | +20.4% |
| Operating profit (loss) | 9901 | €59,081 | €72,163 | +€13,082 | +22.1% |
| Financial income | 75/76B | €1,100 | €79 | -€1,021 | -92.8% |
| Recurring financial income | 75 | €1,100 | €79 | -€1,021 | -92.8% |
| Financial charges | 65/66B | €106 | €78 | -€29 | -26.9% |
| Recurring financial charges | 65 | €106 | €78 | -€29 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €60,075 | €72,164 | +€12,090 | +20.1% |
| Income taxes | 67/77 | €18,332 | €21,713 | +€3,380 | +18.4% |
| Profit (loss) for the period | 9904 | €41,743 | €50,452 | +€8,709 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,743 | €50,452 | +€8,709 | +20.9% |
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 3 October 2026 via checked.be.