BRIGHT SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€20,172
up €20,172 (+41.7%), from €48,330 to €68,502
of which Trade receivables: +€17,848
- Cash +€16,841
up €16,841 (+143%), from €11,749 to €28,591
mainly Other debts (+€109,222) and Net result for the year (+€30,205)
- Deferred charges and accrued income +€5,427
up €5,427 (+158%), from €3,439 to €8,866
- Other debts +€109,222
up €109,222 (+7,587%), from €1,440 to €110,662
- Reserves -€80,457
down €80,457 (-28.4%), from €283,596 to €203,139
of which Distributable reserves: -€80,457
- Tax, wage and social debts +€6,551
up €6,551 (+151%), from €4,328 to €10,879
- Trade debts +€4,324
up €4,324 (+48.4%), from €8,926 to €13,250
- Gross operating margin +€85,164
up €85,164, from -€47,240 to €37,925
- Taxes -€2,138
down €2,138 (-38.0%), from €5,626 to €3,488
- Financial charges -€2,135
down €2,135 (-69.5%), from €3,073 to €938
- Other operating charges +€2,020
up €2,020 (+62.2%), from €3,248 to €5,268
- Financial income +€1,043
up €1,043 (+37.7%), from €2,769 to €3,812
From the 2025 result to the 2026 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
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,489 | €346,130 | +€39,641 | +12.9% |
| Fixed assets | 21/28 | €30,332 | €27,576 | -€2,756 | -9.1% |
| Tangible fixed assets | 22/27 | €29,832 | €27,076 | -€2,756 | -9.2% |
| Plant, machinery and equipment | 23 | €4,257 | €1,726 | -€2,531 | -59.4% |
| Furniture and vehicles | 24 | €20,825 | €20,600 | -€225 | -1.1% |
| Other tangible fixed assets | 26 | €4,750 | €4,750 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €276,157 | €318,553 | +€42,396 | +15.4% |
| Amounts receivable after more than one year | 29 | €62,638 | €62,594 | -€44 | -0.1% |
| Other amounts receivable | 291 | €62,638 | €62,594 | -€44 | -0.1% |
| Amounts receivable within one year | 40/41 | €48,330 | €68,502 | +€20,172 | +41.7% |
| Trade receivables | 40 | - | €17,848 | +€17,848 | |
| Other amounts receivable | 41 | €48,330 | €50,654 | +€2,324 | +4.8% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,749 | €28,591 | +€16,841 | +143% |
| Deferred charges and accrued income | 490/1 | €3,439 | €8,866 | +€5,427 | +158% |
| Total equity and liabilities | 10/49 | €306,489 | €346,130 | +€39,641 | +12.9% |
| Equity | 10/15 | €291,796 | €211,339 | -€80,457 | -27.6% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €283,596 | €203,139 | -€80,457 | -28.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €281,736 | €201,279 | -€80,457 | -28.6% |
| Amounts payable | 17/49 | €14,693 | €134,791 | +€120,098 | +817% |
| Amounts payable within one year | 42/48 | €14,693 | €134,791 | +€120,098 | +817% |
| Trade debts | 44 | €8,926 | €13,250 | +€4,324 | +48.4% |
| Suppliers | 440/4 | €8,926 | €13,250 | +€4,324 | +48.4% |
| Taxes, remuneration and social security | 45 | €4,328 | €10,879 | +€6,551 | +151% |
| Taxes | 450/3 | €4,328 | €10,879 | +€6,551 | +151% |
| Other amounts payable | 47/48 | €1,440 | €110,662 | +€109,222 | +7,587% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,180 | €1,838 | -€343 | -15.7% |
| Other operating charges | 640/8 | €3,248 | €5,268 | +€2,020 | +62.2% |
| Gross operating margin | 9900 | -€47,240 | €37,925 | +€85,164 | |
| Operating profit (loss) | 9901 | -€52,668 | €30,819 | +€83,487 | |
| Financial income | 75/76B | €2,769 | €3,812 | +€1,043 | +37.7% |
| Recurring financial income | 75 | €2,769 | €3,812 | +€1,043 | +37.7% |
| Financial charges | 65/66B | €3,073 | €938 | -€2,135 | -69.5% |
| Recurring financial charges | 65 | €3,073 | €938 | -€2,135 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€52,972 | €33,693 | +€86,664 | |
| Income taxes | 67/77 | €5,626 | €3,488 | -€2,138 | -38.0% |
| Profit (loss) for the period | 9904 | -€58,598 | €30,205 | +€88,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,598 | €30,205 | +€88,803 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.