BRIGHT LIGHT: 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 LIGHT
Largest movements
- Financial fixed assets -€4,200
down €4,200 (-94.9%), from €4,425 to €225
- Receivables within one year -€3,408
down €3,408 (-8.5%), from €39,930 to €36,522
of which Trade receivables: -€5,200
- Cash +€2,225
up €2,225 (+2,897%), from €77 to €2,302
mainly Trade debts (+€4,429) and Receivables within one year (+€3,408)
- Tangible fixed assets -€754
down €754 (-14.2%), from €5,316 to €4,562
of which Plant, machinery and equipment: -€677
- Tax, wage and social debts -€12,965
down €12,965 (-98.2%), from €13,200 to €235
- Trade debts +€4,429
up €4,429 (+96.1%), from €4,609 to €9,038
- Profit (loss) carried forward +€3,249
up €3,249 (+27.4%), from -€11,852 to -€8,604
- Other debts -€554
down €554 (-3.0%), from €18,196 to €17,642
- Gross operating margin +€22,242
up €22,242, from -€16,350 to €5,892
- Taxes -€694
new in 2025: -€694
- Depreciation -€375
down €375 (-16.2%), from €2,311 to €1,935
- Other operating charges +€222
up €222 (+78.9%), from €281 to €503
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 | €49,748 | €43,611 | -€6,137 | -12.3% |
| Fixed assets | 21/28 | €9,741 | €4,787 | -€4,954 | -50.9% |
| Tangible fixed assets | 22/27 | €5,316 | €4,562 | -€754 | -14.2% |
| Plant, machinery and equipment | 23 | €2,293 | €1,616 | -€677 | -29.5% |
| Furniture and vehicles | 24 | €3,023 | €2,946 | -€78 | -2.6% |
| Financial fixed assets | 28 | €4,425 | €225 | -€4,200 | -94.9% |
| Current assets | 29/58 | €40,007 | €38,824 | -€1,183 | -3.0% |
| Amounts receivable within one year | 40/41 | €39,930 | €36,522 | -€3,408 | -8.5% |
| Trade receivables | 40 | €39,930 | €34,730 | -€5,200 | -13.0% |
| Other amounts receivable | 41 | - | €1,792 | +€1,792 | |
| Cash at bank and in hand | 54/58 | €77 | €2,302 | +€2,225 | +2,897% |
| Total equity and liabilities | 10/49 | €49,748 | €43,611 | -€6,137 | -12.3% |
| Equity | 10/15 | €13,448 | €16,696 | +€3,249 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,700 | €6,700 | = | 0.0% |
| Distributable reserves | 133 | €6,700 | €6,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,852 | -€8,604 | +€3,249 | +27.4% |
| Amounts payable | 17/49 | €36,300 | €26,914 | -€9,386 | -25.9% |
| Amounts payable within one year | 42/48 | €36,005 | €26,914 | -€9,090 | -25.2% |
| Trade debts | 44 | €4,609 | €9,038 | +€4,429 | +96.1% |
| Suppliers | 440/4 | €4,609 | €9,038 | +€4,429 | +96.1% |
| Taxes, remuneration and social security | 45 | €13,200 | €235 | -€12,965 | -98.2% |
| Taxes | 450/3 | €13,200 | €235 | -€12,965 | -98.2% |
| Other amounts payable | 47/48 | €18,196 | €17,642 | -€554 | -3.0% |
| Accrued charges and deferred income | 492/3 | €296 | €0 | -€296 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,311 | €1,935 | -€375 | -16.2% |
| Other operating charges | 640/8 | €281 | €503 | +€222 | +78.9% |
| Non-recurring operating charges | 66A | €3,811 | €0 | -€3,811 | -100% |
| Gross operating margin | 9900 | -€16,350 | €5,892 | +€22,242 | |
| Operating profit (loss) | 9901 | -€22,752 | €3,454 | +€26,206 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €861 | €899 | +€38 | +4.4% |
| Recurring financial charges | 65 | €861 | €899 | +€38 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,604 | €2,555 | +€26,159 | |
| Income taxes | 67/77 | - | -€694 | -€694 | |
| Profit (loss) for the period | 9904 | -€23,604 | €3,249 | +€26,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,604 | €3,249 | +€26,852 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.