Bright Productions: what changed
Bright Productions
Largest movements
- Cash -€106,970
down €106,970 (-72.4%), from €147,682 to €40,712
mainly Net result for the year (-€69,471) and Investment in fixed assets (net) (-€59,640)
- Receivables within one year -€57,573
down €57,573 (-46.4%), from €124,011 to €66,438
of which Trade receivables: -€74,292
- Tangible fixed assets +€38,375
up €38,375 (+92.2%), from €41,603 to €79,978
of which Other tangible fixed assets: +€47,117
- Profit (loss) carried forward -€69,471
down €69,471 (-91.4%), from €75,975 to €6,504
- Advances received -€20,272
no longer reported in 2025 (was €20,272)
- Short-term financial debts -€12,375
down €12,375 (-76.7%), from €16,125 to €3,750
- Debts after one year -€10,407
down €10,407 (-66.2%), from €15,718 to €5,311
- Trade debts -€9,723
down €9,723 (-46.5%), from €20,894 to €11,171
- Gross operating margin -€163,553
down €163,553, from €118,601 to -€44,952
- Taxes -€19,576
no longer reported in 2025 (was €19,576)
- Depreciation +€2,266
up €2,266 (+11.9%), from €18,999 to €21,265
- Financial charges -€1,297
down €1,297 (-45.0%), from €2,885 to €1,588
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,404 | €190,085 | -€125,319 | -39.7% |
| Fixed assets | 21/28 | €41,603 | €79,978 | +€38,375 | +92.2% |
| Tangible fixed assets | 22/27 | €41,603 | €79,978 | +€38,375 | +92.2% |
| Plant, machinery and equipment | 23 | €23,435 | €19,903 | -€3,531 | -15.1% |
| Furniture and vehicles | 24 | €18,168 | €12,958 | -€5,210 | -28.7% |
| Other tangible fixed assets | 26 | - | €47,117 | +€47,117 | |
| Current assets | 29/58 | €273,801 | €110,106 | -€163,694 | -59.8% |
| Amounts receivable within one year | 40/41 | €124,011 | €66,438 | -€57,573 | -46.4% |
| Trade receivables | 40 | €97,463 | €23,170 | -€74,292 | -76.2% |
| Other amounts receivable | 41 | €26,548 | €43,267 | +€16,720 | +63.0% |
| Cash at bank and in hand | 54/58 | €147,682 | €40,712 | -€106,970 | -72.4% |
| Deferred charges and accrued income | 490/1 | €2,108 | €2,956 | +€848 | +40.2% |
| Total equity and liabilities | 10/49 | €315,404 | €190,085 | -€125,319 | -39.7% |
| Equity | 10/15 | €220,704 | €151,233 | -€69,471 | -31.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €141,729 | €141,729 | = | 0.0% |
| Distributable reserves | 133 | €141,729 | €141,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,975 | €6,504 | -€69,471 | -91.4% |
| Amounts payable | 17/49 | €94,700 | €38,852 | -€55,848 | -59.0% |
| Amounts payable after more than one year | 17 | €15,718 | €5,311 | -€10,407 | -66.2% |
| Financial debts | 170/4 | €15,718 | €5,311 | -€10,407 | -66.2% |
| Amounts payable within one year | 42/48 | €77,780 | €32,474 | -€45,306 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €10,128 | €10,407 | +€280 | +2.8% |
| Financial debts | 43 | €16,125 | €3,750 | -€12,375 | -76.7% |
| Credit institutions | 430/8 | €16,125 | €3,750 | -€12,375 | -76.7% |
| Trade debts | 44 | €20,894 | €11,171 | -€9,723 | -46.5% |
| Suppliers | 440/4 | €20,894 | €11,171 | -€9,723 | -46.5% |
| Advances received on contracts in progress | 46 | €20,272 | - | -€20,272 | |
| Taxes, remuneration and social security | 45 | €1,616 | €7,146 | +€5,530 | +342% |
| Taxes | 450/3 | €1,616 | €7,146 | +€5,530 | +342% |
| Other amounts payable | 47/48 | €8,746 | - | -€8,746 | |
| Accrued charges and deferred income | 492/3 | €1,202 | €1,067 | -€135 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,999 | €21,265 | +€2,266 | +11.9% |
| Other operating charges | 640/8 | €1,165 | €1,667 | +€501 | +43.0% |
| Gross operating margin | 9900 | €118,601 | -€44,952 | -€163,553 | |
| Operating profit (loss) | 9901 | €98,436 | -€67,884 | -€166,320 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,885 | €1,588 | -€1,297 | -45.0% |
| Recurring financial charges | 65 | €2,885 | €1,588 | -€1,297 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €95,551 | -€69,471 | -€165,023 | |
| Income taxes | 67/77 | €19,576 | - | -€19,576 | |
| Profit (loss) for the period | 9904 | €75,975 | -€69,471 | -€145,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,975 | -€69,471 | -€145,447 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.