BRIGHT CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€3.0m
no longer reported in 2025 (was €3.0m)
- Tangible fixed assets +€2.7m
up €2.7m (+211.6%), from €1.3m to €4.0m
of which Land and buildings: +€2.7m
- Receivables after one year +€364,587
up €364,587 (+49.2%), from €741,760 to €1.1m
- Reserves +€182,273
up €182,273 (+3.2%), from €5.6m to €5.8m
- Short-term financial debts -€79,138
down €79,138 (-51.7%), from €152,992 to €73,854
- Gross operating margin -€596,108
down €596,108 (-63.9%), from €933,322 to €337,214
- Taxes -€217,376
down €217,376 (-74.1%), from €293,272 to €75,897
- Depreciation +€168,776
up €168,776 (+14939.4%), from €1,130 to €169,906
- Financial income -€35,684
down €35,684 (-25.9%), from €138,005 to €102,321
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 | €5,928,034 | €5,988,728 | +€60,693 | +1.0% |
| Fixed assets | 21/28 | €1,279,334 | €3,984,297 | +€2.7m | +211.4% |
| Tangible fixed assets | 22/27 | €1,278,448 | €3,983,410 | +€2.7m | +211.6% |
| Land and buildings | 22 | €1,275,690 | €3,980,330 | +€2.7m | +212.0% |
| Plant, machinery and equipment | 23 | €2,758 | €3,080 | +€322 | +11.7% |
| Financial fixed assets | 28 | €886 | €886 | = | 0.0% |
| Current assets | 29/58 | €4,648,700 | €2,004,431 | -€2.6m | -56.9% |
| Amounts receivable after more than one year | 29 | €741,760 | €1,106,347 | +€364,587 | +49.2% |
| Other amounts receivable | 291 | €741,760 | €1,106,347 | +€364,587 | +49.2% |
| Amounts receivable within one year | 40/41 | €354,087 | €312,702 | -€41,385 | -11.7% |
| Trade receivables | 40 | €127,036 | €7,865 | -€119,171 | -93.8% |
| Other amounts receivable | 41 | €227,052 | €304,837 | +€77,786 | +34.3% |
| Current investments | 50/53 | €2,950,000 | - | -€3.0m | |
| Cash at bank and in hand | 54/58 | €594,975 | €548,906 | -€46,069 | -7.7% |
| Deferred charges and accrued income | 490/1 | €7,877 | €36,476 | +€28,599 | +363.0% |
| Total equity and liabilities | 10/49 | €5,928,034 | €5,988,728 | +€60,693 | +1.0% |
| Equity | 10/15 | €5,687,702 | €5,869,975 | +€182,273 | +3.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,625,702 | €5,807,975 | +€182,273 | +3.2% |
| Distributable reserves | 133 | €5,625,702 | €5,807,975 | +€182,273 | +3.2% |
| Amounts payable | 17/49 | €240,332 | €118,753 | -€121,580 | -50.6% |
| Amounts payable within one year | 42/48 | €240,294 | €118,572 | -€121,722 | -50.7% |
| Financial debts | 43 | €152,992 | €73,854 | -€79,138 | -51.7% |
| Credit institutions | 430/8 | €152,992 | €73,854 | -€79,138 | -51.7% |
| Trade debts | 44 | €60,390 | €31,330 | -€29,060 | -48.1% |
| Suppliers | 440/4 | €60,390 | €31,330 | -€29,060 | -48.1% |
| Taxes, remuneration and social security | 45 | €26,912 | €13,388 | -€13,523 | -50.3% |
| Taxes | 450/3 | €26,912 | €13,388 | -€13,523 | -50.3% |
| Accrued charges and deferred income | 492/3 | €38 | €180 | +€142 | +371.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | €169,906 | +€168,776 | +14939.4% |
| Other operating charges | 640/8 | €6,278 | €8,362 | +€2,085 | +33.2% |
| Gross operating margin | 9900 | €933,322 | €337,214 | -€596,108 | -63.9% |
| Operating profit (loss) | 9901 | €925,914 | €158,946 | -€766,969 | -82.8% |
| Financial income | 75/76B | €138,005 | €102,321 | -€35,684 | -25.9% |
| Recurring financial income | 75 | €138,005 | €102,321 | -€35,684 | -25.9% |
| Financial charges | 65/66B | €8,818 | €3,097 | -€5,721 | -64.9% |
| Recurring financial charges | 65 | €8,818 | €3,097 | -€5,721 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €1,055,101 | €258,170 | -€796,932 | -75.5% |
| Income taxes | 67/77 | €293,272 | €75,897 | -€217,376 | -74.1% |
| Profit (loss) for the period | 9904 | €761,829 | €182,273 | -€579,556 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €761,829 | €182,273 | -€579,556 | -76.1% |
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.