Bright Dots: what changed
What changed
Bright Dots
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€108,581
2024 · -€26,717+€135,298
Equity
€619,496
2024 · €510,915+€108,581
Cash
€9,144
2024 · €19,119-€9,975
Balance sheet total
€1.2m
2024 · €1.6m-€332,377
Largest movements
Assets
- Receivables within one year -€246,971
down €246,971 (-17.5%), from €1.4m to €1.2m
of which Trade receivables: -€430,169
- Deferred charges and accrued income -€61,036
down €61,036 (-65.9%), from €92,570 to €31,534
Equity and liabilities
- Trade debts -€419,496
down €419,496 (-47.7%), from €879,905 to €460,408
- Reserves +€108,500
up €108,500 (+24.2%), from €448,912 to €557,412
of which Distributable reserves: +€108,500
- Accrued charges and deferred income -€58,926
down €58,926 (-74.5%), from €79,043 to €20,118
- Tax, wage and social debts +€38,075
up €38,075 (+35.0%), from €108,664 to €146,739
of which Taxes: +€30,930
Income statement
- Purchases and services -€2.6m
down €2.6m (-51.6%), from €5.0m to €2.4m
- Turnover -€2.4m
down €2.4m (-39.5%), from €6.0m to €3.6m
- Gross operating margin +€157,912
up €157,912 (+14.0%), from €1.1m to €1.3m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€26,717
Gross operating margin
+€157,912
Staff costs
+€16,752
Depreciation
-€634
Write-downs
+€1,320
Other operating charges
+€6,593
Other operating items
+€1,638
Financial income
+€489
Financial charges
-€291
Taxes
-€48,481
Result 2025
€108,581
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,167
Investment
-€4,807
Financing
€0
Cash 2024
€19,119
From operations (derived)
-€5,167
Net result for the year
+€108,581
Depreciation
+€19,202
Receivables within one year
+€246,971
Deferred charges and accrued income
+€61,036
Provisions
-€610
Trade debts
-€419,496
Tax, wage and social debts
+€38,075
Accrued charges and deferred income
-€58,926
Investment (derived)
-€4,807
Investment in fixed assets (net)
-€4,807
Cash 2025
€9,144
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,579,501 | €1,247,125 | -€332,377 | -21.0% |
| Fixed assets | 21/28 | €57,716 | €43,321 | -€14,394 | -24.9% |
| Tangible fixed assets | 22/27 | €57,716 | €43,321 | -€14,394 | -24.9% |
| Plant, machinery and equipment | 23 | €36,806 | €21,500 | -€15,306 | -41.6% |
| Other tangible fixed assets | 26 | €20,910 | €21,822 | +€912 | +4.4% |
| Current assets | 29/58 | €1,521,785 | €1,203,803 | -€317,982 | -20.9% |
| Amounts receivable within one year | 40/41 | €1,410,097 | €1,163,126 | -€246,971 | -17.5% |
| Trade receivables | 40 | €1,011,761 | €581,591 | -€430,169 | -42.5% |
| Other amounts receivable | 41 | €398,336 | €581,534 | +€183,198 | +46.0% |
| Cash at bank and in hand | 54/58 | €19,119 | €9,144 | -€9,975 | -52.2% |
| Deferred charges and accrued income | 490/1 | €92,570 | €31,534 | -€61,036 | -65.9% |
| Total equity and liabilities | 10/49 | €1,579,501 | €1,247,125 | -€332,377 | -21.0% |
| Equity | 10/15 | €510,915 | €619,496 | +€108,581 | +21.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €448,912 | €557,412 | +€108,500 | +24.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €442,712 | €551,212 | +€108,500 | +24.5% |
| Profit (loss) carried forward | 14 | €3 | €84 | +€81 | +2,850% |
| Provisions and deferred taxes | 16 | €975 | €364 | -€610 | -62.6% |
| Provisions for liabilities and charges | 160/5 | €975 | €364 | -€610 | -62.6% |
| Pensions and similar obligations | 160 | €975 | €364 | -€610 | -62.6% |
| Amounts payable | 17/49 | €1,067,612 | €627,264 | -€440,347 | -41.2% |
| Amounts payable within one year | 42/48 | €988,568 | €607,147 | -€381,422 | -38.6% |
| Trade debts | 44 | €879,905 | €460,408 | -€419,496 | -47.7% |
| Suppliers | 440/4 | €879,905 | €460,408 | -€419,496 | -47.7% |
| Taxes, remuneration and social security | 45 | €108,664 | €146,739 | +€38,075 | +35.0% |
| Taxes | 450/3 | €3,067 | €33,997 | +€30,930 | +1,008% |
| Remuneration and social security | 454/9 | €105,597 | €112,742 | +€7,145 | +6.8% |
| Accrued charges and deferred income | 492/3 | €79,043 | €20,118 | -€58,926 | -74.5% |
| Turnover | 70 | €6,011,163 | €3,636,567 | -€2.4m | -39.5% |
| Non-recurring operating income | 76A | - | €1,503 | +€1,503 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,011,351 | €2,423,096 | -€2.6m | -51.6% |
| Remuneration, social security and pensions | 62 | €1,102,177 | €1,085,424 | -€16,752 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,567 | €19,202 | +€634 | +3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €710 | -€610 | -€1,320 | |
| Other operating charges | 640/8 | €12,062 | €5,469 | -€6,593 | -54.7% |
| Non-recurring operating charges | 66A | €1,638 | €0 | -€1,638 | -100.0% |
| Gross operating margin | 9900 | €1,123,971 | €1,281,883 | +€157,912 | +14.0% |
| Operating profit (loss) | 9901 | -€11,183 | €172,399 | +€183,582 | |
| Financial income | 75/76B | €2,284 | €2,772 | +€489 | +21.4% |
| Recurring financial income | 75 | €2,284 | €2,772 | +€489 | +21.4% |
| Financial charges | 65/66B | €22,029 | €22,320 | +€291 | +1.3% |
| Recurring financial charges | 65 | €22,029 | €22,320 | +€291 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,928 | €152,851 | +€183,779 | |
| Income taxes | 67/77 | -€4,211 | €44,270 | +€48,481 | |
| Profit (loss) for the period | 9904 | -€26,717 | €108,581 | +€135,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,717 | €108,581 | +€135,298 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.