BRIGHT MOOD: 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 MOOD
Largest movements
- Receivables within one year +€48,571
up €48,571 (+18.8%), from €258,118 to €306,690
of which Other amounts receivable: +€51,000
- Profit (loss) carried forward +€47,754
up €47,754 (+30.7%), from €155,739 to €203,494
- Tax, wage and social debts -€13,532
down €13,532 (-51.5%), from €26,277 to €12,745
- Current portion of long-term debt +€11,997
up €11,997 (+813%), from €1,475 to €13,472
- Gross operating margin +€9,032
up €9,032 (+13.1%), from €68,699 to €77,731
- Financial income +€5,466
up €5,466 (+141%), from €3,888 to €9,354
- Taxes +€3,233
up €3,233 (+22.1%), from €14,607 to €17,839
- Financial charges -€1,349
down €1,349 (-31.1%), from €4,340 to €2,992
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,968 | €321,779 | +€48,811 | +17.9% |
| Fixed assets | 21/28 | €14,850 | €14,850 | = | 0.0% |
| Financial fixed assets | 28 | €14,850 | €14,850 | = | 0.0% |
| Current assets | 29/58 | €258,118 | €306,929 | +€48,811 | +18.9% |
| Amounts receivable within one year | 40/41 | €258,118 | €306,690 | +€48,571 | +18.8% |
| Trade receivables | 40 | €9,885 | €7,457 | -€2,429 | -24.6% |
| Other amounts receivable | 41 | €248,233 | €299,233 | +€51,000 | +20.5% |
| Deferred charges and accrued income | 490/1 | - | €239 | +€239 | |
| Total equity and liabilities | 10/49 | €272,968 | €321,779 | +€48,811 | +17.9% |
| Equity | 10/15 | €187,239 | €234,994 | +€47,754 | +25.5% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,739 | €203,494 | +€47,754 | +30.7% |
| Amounts payable | 17/49 | €85,729 | €86,786 | +€1,057 | +1.2% |
| Amounts payable within one year | 42/48 | €85,729 | €86,786 | +€1,057 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €1,475 | €13,472 | +€11,997 | +813% |
| Financial debts | 43 | €4,195 | €4,276 | +€82 | +2.0% |
| Credit institutions | 430/8 | €4,195 | €4,276 | +€82 | +2.0% |
| Trade debts | 44 | €35,781 | €38,292 | +€2,511 | +7.0% |
| Suppliers | 440/4 | €35,781 | €38,292 | +€2,511 | +7.0% |
| Taxes, remuneration and social security | 45 | €26,277 | €12,745 | -€13,532 | -51.5% |
| Taxes | 450/3 | €26,277 | €12,745 | -€13,532 | -51.5% |
| Other amounts payable | 47/48 | €18,000 | €18,000 | = | 0.0% |
| Other operating charges | 640/8 | €640 | €501 | -€139 | -21.8% |
| Gross operating margin | 9900 | €68,699 | €77,731 | +€9,032 | +13.1% |
| Operating profit (loss) | 9901 | €68,059 | €77,231 | +€9,171 | +13.5% |
| Financial income | 75/76B | €3,888 | €9,354 | +€5,466 | +141% |
| Recurring financial income | 75 | €3,888 | €9,354 | +€5,466 | +141% |
| Financial charges | 65/66B | €4,340 | €2,992 | -€1,349 | -31.1% |
| Recurring financial charges | 65 | €4,340 | €2,992 | -€1,349 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €67,607 | €83,593 | +€15,986 | +23.6% |
| Income taxes | 67/77 | €14,607 | €17,839 | +€3,233 | +22.1% |
| Profit (loss) for the period | 9904 | €53,001 | €65,754 | +€12,754 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,001 | €65,754 | +€12,754 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.