BRIGHT MOVE: 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 MOVE
Largest movements
- Cash +€93,802
up €93,802 (+168.6%), from €55,636 to €149,438
mainly Net result for the year (+€93,711) and Other debts (+€9,828)
- Receivables within one year -€4,176
down €4,176 (-19.8%), from €21,116 to €16,940
- Tangible fixed assets +€1,790
up €1,790 (+72.7%), from €2,462 to €4,252
of which Other tangible fixed assets: +€2,118
- Profit (loss) carried forward +€93,711
up €93,711 (+182.1%), from €51,456 to €145,167
- Other debts +€9,828
up €9,828 (+338.9%), from €2,900 to €12,728
- Tax, wage and social debts -€8,672
down €8,672 (-31.5%), from €27,528 to €18,857
- Trade debts -€3,598
down €3,598 (-96.6%), from €3,724 to €126
- Turnover +€94,815
up €94,815 (+102.2%), from €92,785 to €187,600
- Purchases and services +€51,396
up €51,396 (+222.5%), from €23,094 to €74,491
- Gross operating margin +€48,242
up €48,242 (+69.1%), from €69,778 to €118,019
- Taxes +€3,187
up €3,187 (+18.0%), from €17,703 to €20,889
- Financial charges +€2,302
up €2,302 (+1472.2%), from €156 to €2,459
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,608 | €177,877 | +€91,269 | +105.4% |
| Formation expenses | 20 | €1,693 | €1,318 | -€376 | -22.2% |
| Fixed assets | 21/28 | €8,162 | €9,952 | +€1,790 | +21.9% |
| Tangible fixed assets | 22/27 | €2,462 | €4,252 | +€1,790 | +72.7% |
| Furniture and vehicles | 24 | €2,462 | €2,134 | -€328 | -13.3% |
| Other tangible fixed assets | 26 | - | €2,118 | +€2,118 | |
| Financial fixed assets | 28 | €5,700 | €5,700 | = | 0.0% |
| Current assets | 29/58 | €76,752 | €166,607 | +€89,854 | +117.1% |
| Amounts receivable within one year | 40/41 | €21,116 | €16,940 | -€4,176 | -19.8% |
| Trade receivables | 40 | €21,116 | €16,940 | -€4,176 | -19.8% |
| Cash at bank and in hand | 54/58 | €55,636 | €149,438 | +€93,802 | +168.6% |
| Deferred charges and accrued income | 490/1 | - | €229 | +€229 | |
| Total equity and liabilities | 10/49 | €86,608 | €177,877 | +€91,269 | +105.4% |
| Equity | 10/15 | €52,456 | €146,167 | +€93,711 | +178.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,456 | €145,167 | +€93,711 | +182.1% |
| Amounts payable | 17/49 | €34,152 | €31,710 | -€2,442 | -7.2% |
| Amounts payable within one year | 42/48 | €34,152 | €31,710 | -€2,442 | -7.2% |
| Trade debts | 44 | €3,724 | €126 | -€3,598 | -96.6% |
| Suppliers | 440/4 | €3,724 | €126 | -€3,598 | -96.6% |
| Taxes, remuneration and social security | 45 | €27,528 | €18,857 | -€8,672 | -31.5% |
| Taxes | 450/3 | €27,528 | €18,857 | -€8,672 | -31.5% |
| Other amounts payable | 47/48 | €2,900 | €12,728 | +€9,828 | +338.9% |
| Turnover | 70 | €92,785 | €187,600 | +€94,815 | +102.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,094 | €74,491 | +€51,396 | +222.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €1,012 | +€549 | +118.7% |
| Gross operating margin | 9900 | €69,778 | €118,019 | +€48,242 | +69.1% |
| Operating profit (loss) | 9901 | €69,315 | €117,007 | +€47,692 | +68.8% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €156 | €2,459 | +€2,302 | +1472.2% |
| Recurring financial charges | 65 | €156 | €2,459 | +€2,302 | +1472.2% |
| Profit (loss) for the period before taxes | 9903 | €69,158 | €114,600 | +€45,442 | +65.7% |
| Income taxes | 67/77 | €17,703 | €20,889 | +€3,187 | +18.0% |
| Profit (loss) for the period | 9904 | €51,456 | €93,711 | +€42,255 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,456 | €93,711 | +€42,255 | +82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.