BRIGHT THINKING SOLUTIONS: 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 THINKING SOLUTIONS
Largest movements
- Cash +€5,915
new in 2025: €5,915
mainly Trade debts (+€9,799) and Other debts (+€5,849)
- Receivables within one year -€1,780
no longer reported in 2025 (was €1,780)
of which Trade receivables: -€1,444
- Short-term financial debts -€14,984
no longer reported in 2025 (was €14,984)
- Trade debts +€9,799
up €9,799 (+653.1%), from €1,500 to €11,299
- Other debts +€5,849
up €5,849 (+18.3%), from €31,983 to €37,832
- Tax, wage and social debts +€3,807
up €3,807 (+4421.9%), from €86 to €3,893
- Accrued charges and deferred income -€211
no longer reported in 2025 (was €211)
- Gross operating margin +€8,534
up €8,534, from -€6,350 to €2,184
- Other operating charges -€309
down €309 (-42.7%), from €723 to €414
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 | €1,780 | €5,915 | +€4,135 | +232.3% |
| Current assets | 29/58 | €1,780 | €5,915 | +€4,135 | +232.3% |
| Amounts receivable within one year | 40/41 | €1,780 | - | -€1,780 | |
| Trade receivables | 40 | €1,444 | - | -€1,444 | |
| Other amounts receivable | 41 | €336 | - | -€336 | |
| Cash at bank and in hand | 54/58 | - | €5,915 | +€5,915 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,780 | €5,915 | +€4,135 | +232.3% |
| Equity | 10/15 | -€46,985 | -€47,110 | -€126 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,847 | €8,847 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,650 | €2,650 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,032 | -€62,157 | -€126 | -0.2% |
| Amounts payable | 17/49 | €48,765 | €53,025 | +€4,260 | +8.7% |
| Amounts payable within one year | 42/48 | €48,554 | €53,025 | +€4,471 | +9.2% |
| Financial debts | 43 | €14,984 | - | -€14,984 | |
| Credit institutions | 430/8 | €14,984 | - | -€14,984 | |
| Trade debts | 44 | €1,500 | €11,299 | +€9,799 | +653.1% |
| Suppliers | 440/4 | €1,500 | €11,299 | +€9,799 | +653.1% |
| Taxes, remuneration and social security | 45 | €86 | €3,893 | +€3,807 | +4421.9% |
| Taxes | 450/3 | €86 | €3,893 | +€3,807 | +4421.9% |
| Other amounts payable | 47/48 | €31,983 | €37,832 | +€5,849 | +18.3% |
| Accrued charges and deferred income | 492/3 | €211 | - | -€211 | |
| Other operating charges | 640/8 | €723 | €414 | -€309 | -42.7% |
| Gross operating margin | 9900 | -€6,350 | €2,184 | +€8,534 | |
| Operating profit (loss) | 9901 | -€7,073 | €1,770 | +€8,843 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,897 | €1,895 | -€2 | -0.1% |
| Recurring financial charges | 65 | €1,897 | €1,895 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,970 | -€126 | +€8,845 | +98.6% |
| Profit (loss) for the period | 9904 | -€8,970 | -€126 | +€8,845 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,970 | -€126 | +€8,845 | +98.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.