BRIGHT NIGHT: 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 NIGHT
Largest movements
- Stocks and contracts +€35,000
up €35,000 (+35.2%), from €99,362 to €134,362
- Cash -€9,820
down €9,820 (-25.5%), from €38,498 to €28,679
mainly Stocks and contracts (-€35,000)
- Receivables within one year -€3,227
down €3,227 (-81.2%), from €3,971 to €745
- Trade debts +€11,542
up €11,542 (+8.3%), from €139,753 to €151,295
- Profit (loss) carried forward +€9,957
up €9,957, from -€7,913 to €2,044
- Gross operating margin +€2,955
up €2,955 (+28.3%), from €10,439 to €13,393
- Other operating charges +€1,116
up €1,116 (+81.0%), from €1,377 to €2,493
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 | €146,750 | €168,249 | +€21,499 | +14.6% |
| Fixed assets | 21/28 | €4,918 | €4,464 | -€455 | -9.2% |
| Tangible fixed assets | 22/27 | €1,108 | €654 | -€455 | -41.0% |
| Plant, machinery and equipment | 23 | €658 | €404 | -€255 | -38.7% |
| Other tangible fixed assets | 26 | €450 | €250 | -€200 | -44.4% |
| Financial fixed assets | 28 | €3,810 | €3,810 | = | 0.0% |
| Current assets | 29/58 | €141,832 | €163,786 | +€21,954 | +15.5% |
| Stocks and contracts in progress | 3 | €99,362 | €134,362 | +€35,000 | +35.2% |
| Stocks | 30/36 | €99,362 | €134,362 | +€35,000 | +35.2% |
| Amounts receivable within one year | 40/41 | €3,971 | €745 | -€3,227 | -81.2% |
| Other amounts receivable | 41 | €3,971 | €745 | -€3,227 | -81.2% |
| Cash at bank and in hand | 54/58 | €38,498 | €28,679 | -€9,820 | -25.5% |
| Total equity and liabilities | 10/49 | €146,750 | €168,249 | +€21,499 | +14.6% |
| Equity | 10/15 | €6,997 | €16,954 | +€9,957 | +142.3% |
| Contributions | 10/11 | €13,050 | €13,050 | = | 0.0% |
| Contributions outside capital | 11 | €13,050 | €13,050 | = | 0.0% |
| Other | 1109/19 | €13,050 | €13,050 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,913 | €2,044 | +€9,957 | |
| Amounts payable | 17/49 | €139,753 | €151,295 | +€11,542 | +8.3% |
| Amounts payable within one year | 42/48 | €139,753 | €151,295 | +€11,542 | +8.3% |
| Trade debts | 44 | €139,753 | €151,295 | +€11,542 | +8.3% |
| Suppliers | 440/4 | €139,753 | €151,295 | +€11,542 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €455 | = | 0.0% |
| Other operating charges | 640/8 | €1,377 | €2,493 | +€1,116 | +81.0% |
| Gross operating margin | 9900 | €10,439 | €13,393 | +€2,955 | +28.3% |
| Operating profit (loss) | 9901 | €8,607 | €10,446 | +€1,839 | +21.4% |
| Financial charges | 65/66B | €559 | €488 | -€71 | -12.7% |
| Recurring financial charges | 65 | €559 | €488 | -€71 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €8,047 | €9,957 | +€1,910 | +23.7% |
| Profit (loss) for the period | 9904 | €8,047 | €9,957 | +€1,910 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,047 | €9,957 | +€1,910 | +23.7% |
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 10 October 2026 via checked.be.