Bright Plus: 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.
What changed
Bright Plus
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,658
2024 · -€365,830+€378,488
Equity
€2.0m
2024 · €2.0m+€12,658
Cash
€89,030
2024 · €3,805+€85,225
Balance sheet total
€4.6m
2024 · €5.1m-€496,286
Largest movements
Assets
- Receivables within one year -€641,180
down €641,180 (-15.0%), from €4.3m to €3.6m
of which Other amounts receivable: -€1.1m
- Cash +€85,225
up €85,225 (+2239.6%), from €3,805 to €89,030
mainly Receivables within one year (+€641,180) and Depreciation (+€60,157)
Equity and liabilities
- Tax, wage and social debts -€329,154
down €329,154 (-16.9%), from €1.9m to €1.6m
of which Remuneration and social security: -€342,034
- Accrued charges and deferred income -€183,966
down €183,966 (-33.9%), from €543,227 to €359,261
Income statement
- Services and other goods -€547,823
down €547,823 (-9.3%), from €5.9m to €5.3m
- Taxes -€305,952
down €305,952 (-72.0%), from €425,000 to €119,048
of which Taxes: -€224,214
- Staff costs +€252,360
up €252,360 (+1.9%), from €13.1m to €13.4m
- Other operating income -€174,037
down €174,037 (-4.6%), from €3.8m to €3.6m
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.
Result 2024
-€365,830
Turnover
-€11,211
Other operating income
-€174,037
Services and other goods
+€547,823
Staff costs
-€252,360
Depreciation
+€35,443
Write-downs
-€15,167
Other operating charges
-€2,824
Financial income
-€40,971
Financial charges
-€14,159
Taxes
+€305,952
Result 2025
€12,658
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.
From operations
+€177,821
Investment
-€92,596
Financing
€0
Cash 2024
€3,805
From operations (derived)
+€177,821
Net result for the year
+€12,658
Depreciation
+€60,157
Receivables within one year
+€641,180
Deferred charges and accrued income
-€27,230
Trade debts
+€4,176
Tax, wage and social debts
-€329,154
Accrued charges and deferred income
-€183,966
Investment (derived)
-€92,596
Investment in fixed assets (net)
-€92,596
Cash 2025
€89,030
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,102,194 | €4,605,908 | -€496,286 | -9.7% |
| Fixed assets | 21/28 | €245,207 | €277,646 | +€32,439 | +13.2% |
| Intangible fixed assets | 21 | €6,429 | - | -€6,429 | |
| Tangible fixed assets | 22/27 | €233,408 | €277,495 | +€44,087 | +18.9% |
| Plant, machinery and equipment | 23 | €1,180 | €932 | -€249 | -21.1% |
| Furniture and vehicles | 24 | €91,818 | €93,357 | +€1,540 | +1.7% |
| Other tangible fixed assets | 26 | €140,410 | €183,205 | +€42,796 | +30.5% |
| Financial fixed assets | 28 | €5,370 | €151 | -€5,219 | -97.2% |
| Other financial fixed assets | 284/8 | €5,370 | €151 | -€5,219 | -97.2% |
| Amounts receivable and cash guarantees | 285/8 | €5,370 | €151 | -€5,219 | -97.2% |
| Current assets | 29/58 | €4,856,987 | €4,328,263 | -€528,725 | -10.9% |
| Amounts receivable within one year | 40/41 | €4,267,217 | €3,626,038 | -€641,180 | -15.0% |
| Trade receivables | 40 | €1,346,774 | €1,796,953 | +€450,179 | +33.4% |
| Other amounts receivable | 41 | €2,920,443 | €1,829,085 | -€1.1m | -37.4% |
| Cash at bank and in hand | 54/58 | €3,805 | €89,030 | +€85,225 | +2239.6% |
| Deferred charges and accrued income | 490/1 | €585,964 | €613,194 | +€27,230 | +4.6% |
| Total equity and liabilities | 10/49 | €5,102,194 | €4,605,908 | -€496,286 | -9.7% |
| Equity | 10/15 | €2,020,152 | €2,032,810 | +€12,658 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,005 | €7,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €805 | €805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,951,147 | €1,963,805 | +€12,658 | +0.6% |
| Amounts payable | 17/49 | €3,082,042 | €2,573,098 | -€508,944 | -16.5% |
| Amounts payable within one year | 42/48 | €2,538,815 | €2,213,837 | -€324,978 | -12.8% |
| Trade debts | 44 | €588,999 | €593,175 | +€4,176 | +0.7% |
| Suppliers | 440/4 | €588,999 | €593,175 | +€4,176 | +0.7% |
| Taxes, remuneration and social security | 45 | €1,949,816 | €1,620,662 | -€329,154 | -16.9% |
| Taxes | 450/3 | €336,496 | €349,376 | +€12,881 | +3.8% |
| Remuneration and social security | 454/9 | €1,613,320 | €1,271,286 | -€342,034 | -21.2% |
| Accrued charges and deferred income | 492/3 | €543,227 | €359,261 | -€183,966 | -33.9% |
| Operating income | 70/76A | €19,226,778 | €19,041,530 | -€185,248 | -1.0% |
| Turnover | 70 | €15,415,198 | €15,403,987 | -€11,211 | -0.1% |
| Other operating income | 74 | €3,811,580 | €3,637,544 | -€174,037 | -4.6% |
| Operating charges | 60/66A | €19,180,884 | €18,867,969 | -€312,915 | -1.6% |
| Services and other goods | 61 | €5,884,118 | €5,336,295 | -€547,823 | -9.3% |
| Remuneration, social security and pensions | 62 | €13,140,296 | €13,392,656 | +€252,360 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,600 | €60,157 | -€35,443 | -37.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,167 | - | +€15,167 | |
| Other operating charges | 640/8 | €76,038 | €78,861 | +€2,824 | +3.7% |
| Operating profit (loss) | 9901 | €45,894 | €173,561 | +€127,667 | +278.2% |
| Financial income | 75/76B | €103,358 | €62,387 | -€40,971 | -39.6% |
| Recurring financial income | 75 | €103,358 | €62,387 | -€40,971 | -39.6% |
| Income from current assets | 751 | €85,753 | €62,387 | -€23,366 | -27.2% |
| Other financial income | 752/9 | €17,605 | - | -€17,605 | |
| Financial charges | 65/66B | €90,083 | €104,242 | +€14,159 | +15.7% |
| Recurring financial charges | 65 | €90,083 | €104,242 | +€14,159 | +15.7% |
| Debt charges | 650 | €86,143 | €98,239 | +€12,096 | +14.0% |
| Other financial charges | 652/9 | €3,939 | €6,002 | +€2,063 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €59,170 | €131,706 | +€72,537 | +122.6% |
| Income taxes | 67/77 | €425,000 | €119,048 | -€305,952 | -72.0% |
| Taxes | 670/3 | €425,000 | €200,785 | -€224,214 | -52.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €81,737 | +€81,737 | |
| Profit (loss) for the period | 9904 | -€365,830 | €12,658 | +€378,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€365,830 | €12,658 | +€378,488 |
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 5 October 2026 via checked.be.