BRIGHT JAM: 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 JAM
Largest movements
- Cash -€7,466
down €7,466 (-3.5%), from €213,742 to €206,276
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€8,021)
- Receivables within one year +€3,802
up €3,802 (+17.6%), from €21,584 to €25,386
of which Trade receivables: +€4,115
- Tangible fixed assets -€3,620
down €3,620 (-34.2%), from €10,581 to €6,961
of which Furniture and vehicles: -€2,324
- Reserves -€20,000
down €20,000 (-9.7%), from €205,250 to €185,250
- Advances received +€16,517
up €16,517 (+82.7%), from €19,965 to €36,482
- Tax, wage and social debts -€8,021
down €8,021 (-36.6%), from €21,911 to €13,889
- Other debts +€7,377
up €7,377 (+25.9%), from €28,500 to €35,877
- Profit (loss) carried forward -€3,209
down €3,209, from €1,098 to -€2,111
- Gross operating margin -€43,937
down €43,937 (-96.9%), from €45,332 to €1,395
- Taxes -€13,576
down €13,576 (-94.4%), from €14,385 to €809
- Other operating charges +€891
up €891 (+712.8%), from €125 to €1,016
- Financial income -€888
down €888 (-31.3%), from €2,836 to €1,947
- Financial charges +€540
up €540 (+95.5%), from €566 to €1,106
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 | €283,121 | €276,054 | -€7,067 | -2.5% |
| Fixed assets | 21/28 | €10,581 | €6,961 | -€3,620 | -34.2% |
| Tangible fixed assets | 22/27 | €10,581 | €6,961 | -€3,620 | -34.2% |
| Land and buildings | 22 | €6,524 | €5,228 | -€1,296 | -19.9% |
| Furniture and vehicles | 24 | €4,057 | €1,733 | -€2,324 | -57.3% |
| Current assets | 29/58 | €272,540 | €269,093 | -€3,447 | -1.3% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,584 | €25,386 | +€3,802 | +17.6% |
| Trade receivables | 40 | €11,513 | €15,627 | +€4,115 | +35.7% |
| Other amounts receivable | 41 | €10,071 | €9,759 | -€312 | -3.1% |
| Cash at bank and in hand | 54/58 | €213,742 | €206,276 | -€7,466 | -3.5% |
| Deferred charges and accrued income | 490/1 | €7,214 | €7,431 | +€217 | +3.0% |
| Total equity and liabilities | 10/49 | €283,121 | €276,054 | -€7,067 | -2.5% |
| Equity | 10/15 | €212,548 | €189,339 | -€23,209 | -10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €205,250 | €185,250 | -€20,000 | -9.7% |
| Distributable reserves | 133 | €205,250 | €185,250 | -€20,000 | -9.7% |
| Profit (loss) carried forward | 14 | €1,098 | -€2,111 | -€3,209 | |
| Amounts payable | 17/49 | €70,573 | €86,714 | +€16,142 | +22.9% |
| Amounts payable within one year | 42/48 | €70,573 | €86,714 | +€16,142 | +22.9% |
| Trade debts | 44 | €197 | €466 | +€269 | +136.9% |
| Suppliers | 440/4 | €197 | €466 | +€269 | +136.9% |
| Advances received on contracts in progress | 46 | €19,965 | €36,482 | +€16,517 | +82.7% |
| Taxes, remuneration and social security | 45 | €21,911 | €13,889 | -€8,021 | -36.6% |
| Taxes | 450/3 | €21,911 | €13,889 | -€8,021 | -36.6% |
| Other amounts payable | 47/48 | €28,500 | €35,877 | +€7,377 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,644 | €3,620 | -€24 | -0.7% |
| Other operating charges | 640/8 | €125 | €1,016 | +€891 | +712.8% |
| Gross operating margin | 9900 | €45,332 | €1,395 | -€43,937 | -96.9% |
| Operating profit (loss) | 9901 | €41,563 | -€3,241 | -€44,804 | |
| Financial income | 75/76B | €2,836 | €1,947 | -€888 | -31.3% |
| Recurring financial income | 75 | €2,836 | €1,947 | -€888 | -31.3% |
| Financial charges | 65/66B | €566 | €1,106 | +€540 | +95.5% |
| Recurring financial charges | 65 | €566 | €1,106 | +€540 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €43,833 | -€2,400 | -€46,233 | |
| Income taxes | 67/77 | €14,385 | €809 | -€13,576 | -94.4% |
| Profit (loss) for the period | 9904 | €29,447 | -€3,209 | -€32,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,447 | -€3,209 | -€32,657 |
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.