Bright Insights: 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 Insights
Largest movements
- Cash -€57,679
down €57,679 (-75.9%), from €75,982 to €18,303
mainly Trade debts (-€22,517) and Net result for the year (-€20,161)
- Tangible fixed assets +€11,631
new in 2025: €11,631
- Receivables within one year -€3,166
down €3,166 (-7.4%), from €42,838 to €39,672
of which Other amounts receivable: -€3,166
- Deferred charges and accrued income +€1,814
new in 2025: €1,814
- Trade debts -€22,517
down €22,517 (-55.8%), from €40,318 to €17,801
- Profit (loss) carried forward -€20,161
down €20,161 (-28.5%), from €70,703 to €50,542
- Tax, wage and social debts -€4,745
down €4,745 (-98.9%), from €4,799 to €54
- Gross operating margin -€106,484
down €106,484, from €90,085 to -€16,399
- Taxes -€18,530
down €18,530 (-99.7%), from €18,584 to €54
- Depreciation +€2,750
new in 2025: €2,750
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 | €118,820 | €71,420 | -€47,399 | -39.9% |
| Fixed assets | 21/28 | - | €11,631 | +€11,631 | |
| Tangible fixed assets | 22/27 | - | €11,631 | +€11,631 | |
| Furniture and vehicles | 24 | - | €11,631 | +€11,631 | |
| Current assets | 29/58 | €118,820 | €59,789 | -€59,031 | -49.7% |
| Amounts receivable within one year | 40/41 | €42,838 | €39,672 | -€3,166 | -7.4% |
| Trade receivables | 40 | €36,422 | €36,422 | = | 0.0% |
| Other amounts receivable | 41 | €6,416 | €3,250 | -€3,166 | -49.3% |
| Cash at bank and in hand | 54/58 | €75,982 | €18,303 | -€57,679 | -75.9% |
| Deferred charges and accrued income | 490/1 | - | €1,814 | +€1,814 | |
| Total equity and liabilities | 10/49 | €118,820 | €71,420 | -€47,399 | -39.9% |
| Equity | 10/15 | €73,703 | €53,542 | -€20,161 | -27.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,703 | €50,542 | -€20,161 | -28.5% |
| Amounts payable | 17/49 | €45,117 | €17,878 | -€27,238 | -60.4% |
| Amounts payable within one year | 42/48 | €45,117 | €17,878 | -€27,238 | -60.4% |
| Trade debts | 44 | €40,318 | €17,801 | -€22,517 | -55.8% |
| Suppliers | 440/4 | €40,318 | €17,801 | -€22,517 | -55.8% |
| Taxes, remuneration and social security | 45 | €4,799 | €54 | -€4,745 | -98.9% |
| Taxes | 450/3 | €4,799 | €54 | -€4,745 | -98.9% |
| Other amounts payable | 47/48 | - | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,750 | +€2,750 | |
| Other operating charges | 640/8 | €708 | €861 | +€153 | +21.6% |
| Gross operating margin | 9900 | €90,085 | -€16,399 | -€106,484 | |
| Operating profit (loss) | 9901 | €89,377 | -€20,010 | -€109,387 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €90 | €98 | +€7 | +8.2% |
| Recurring financial charges | 65 | €90 | €98 | +€7 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €89,287 | -€20,107 | -€109,394 | |
| Income taxes | 67/77 | €18,584 | €54 | -€18,530 | -99.7% |
| Profit (loss) for the period | 9904 | €70,703 | -€20,161 | -€90,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,703 | -€20,161 | -€90,864 |
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 27 October 2026 via checked.be.