Bright Consulting: 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 Consulting
Largest movements
- Cash -€53,258
down €53,258 (-65.0%), from €81,937 to €28,679
mainly Contributions, distributions and other (-€127,687) and Investment in fixed assets (net) (-€47,112)
- Tangible fixed assets +€38,983
up €38,983 (+206%), from €18,904 to €57,887
of which Furniture and vehicles: +€39,415
- Deferred charges and accrued income +€3,169
up €3,169 (+143%), from €2,212 to €5,381
- Receivables within one year +€2,781
up €2,781 (+14.5%), from €19,198 to €21,979
of which Trade receivables: +€5,512
- Reserves -€49,610
down €49,610 (-100%), from €49,610 to €0
- Debts after one year +€30,583
new in 2025: €30,583
- Current portion of long-term debt +€10,865
new in 2025: €10,865
- Other debts -€5,187
down €5,187 (-9.4%), from €55,000 to €49,813
- Trade debts +€2,472
up €2,472 (+69.8%), from €3,541 to €6,014
- Gross operating margin +€13,021
up €13,021 (+13.2%), from €98,312 to €111,333
- Depreciation +€3,492
up €3,492 (+75.3%), from €4,637 to €8,129
- Taxes +€3,128
up €3,128 (+15.8%), from €19,748 to €22,876
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 | €122,251 | €113,927 | -€8,325 | -6.8% |
| Fixed assets | 21/28 | €18,904 | €57,887 | +€38,983 | +206% |
| Tangible fixed assets | 22/27 | €18,904 | €57,887 | +€38,983 | +206% |
| Plant, machinery and equipment | 23 | €2,741 | €1,622 | -€1,119 | -40.8% |
| Furniture and vehicles | 24 | €16,163 | €55,578 | +€39,415 | +244% |
| Other tangible fixed assets | 26 | - | €687 | +€687 | |
| Current assets | 29/58 | €103,347 | €56,039 | -€47,308 | -45.8% |
| Amounts receivable within one year | 40/41 | €19,198 | €21,979 | +€2,781 | +14.5% |
| Trade receivables | 40 | €14,302 | €19,814 | +€5,512 | +38.5% |
| Other amounts receivable | 41 | €4,896 | €2,166 | -€2,730 | -55.8% |
| Cash at bank and in hand | 54/58 | €81,937 | €28,679 | -€53,258 | -65.0% |
| Deferred charges and accrued income | 490/1 | €2,212 | €5,381 | +€3,169 | +143% |
| Total equity and liabilities | 10/49 | €122,251 | €113,927 | -€8,325 | -6.8% |
| Equity | 10/15 | €54,610 | €5,000 | -€49,610 | -90.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,610 | €0 | -€49,610 | -100% |
| Distributable reserves | 133 | €49,610 | €0 | -€49,610 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €67,641 | €108,927 | +€41,285 | +61.0% |
| Amounts payable after more than one year | 17 | - | €30,583 | +€30,583 | |
| Financial debts | 170/4 | - | €30,583 | +€30,583 | |
| Amounts payable within one year | 42/48 | €67,612 | €78,332 | +€10,720 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,865 | +€10,865 | |
| Financial debts | 43 | €45 | €221 | +€176 | +390% |
| Credit institutions | 430/8 | €45 | €221 | +€176 | +390% |
| Trade debts | 44 | €3,541 | €6,014 | +€2,472 | +69.8% |
| Suppliers | 440/4 | €3,541 | €6,014 | +€2,472 | +69.8% |
| Taxes, remuneration and social security | 45 | €9,025 | €11,419 | +€2,393 | +26.5% |
| Taxes | 450/3 | €9,025 | €11,419 | +€2,393 | +26.5% |
| Other amounts payable | 47/48 | €55,000 | €49,813 | -€5,187 | -9.4% |
| Accrued charges and deferred income | 492/3 | €29 | €12 | -€18 | -60.7% |
| Non-recurring operating income | 76A | - | €5,409 | +€5,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,637 | €8,129 | +€3,492 | +75.3% |
| Other operating charges | 640/8 | €1,008 | €1,599 | +€591 | +58.7% |
| Gross operating margin | 9900 | €98,312 | €111,333 | +€13,021 | +13.2% |
| Operating profit (loss) | 9901 | €92,668 | €101,606 | +€8,938 | +9.6% |
| Financial income | 75/76B | €157 | €75 | -€82 | -52.2% |
| Recurring financial income | 75 | €157 | €75 | -€82 | -52.2% |
| Financial charges | 65/66B | €92 | €727 | +€636 | +693% |
| Recurring financial charges | 65 | €92 | €727 | +€636 | +693% |
| Profit (loss) for the period before taxes | 9903 | €92,733 | €100,953 | +€8,220 | +8.9% |
| Income taxes | 67/77 | €19,748 | €22,876 | +€3,128 | +15.8% |
| Profit (loss) for the period | 9904 | €72,984 | €78,077 | +€5,092 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,984 | €78,077 | +€5,092 | +7.0% |
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 24 October 2026 via checked.be.