BRIGHT VISION: 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 VISION
Largest movements
- Receivables within one year -€2,700
down €2,700 (-11.9%), from €22,700 to €20,000
- Cash -€730
down €730 (-2.5%), from €29,515 to €28,785
mainly Net result for the year (-€4,162)
- Profit (loss) carried forward -€4,162
down €4,162 (-16.6%), from -€25,086 to -€29,247
- Trade debts +€732
up €732 (+116.9%), from €626 to €1,358
- Provisions +€40,000
no longer reported in 2025 (was -€40,000)
- Other operating charges -€20,760
down €20,760 (-99.4%), from €20,893 to €132
- Gross operating margin -€1,127
down €1,127 (-38.0%), from -€2,962 to -€4,089
- Financial income +€233
up €233 (+29826.9%), from €1 to €233
- Taxes +€70
up €70 (+87437.5%), from €0 to €70
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 | €52,215 | €48,785 | -€3,430 | -6.6% |
| Current assets | 29/58 | €52,215 | €48,785 | -€3,430 | -6.6% |
| Amounts receivable within one year | 40/41 | €22,700 | €20,000 | -€2,700 | -11.9% |
| Other amounts receivable | 41 | €22,700 | €20,000 | -€2,700 | -11.9% |
| Cash at bank and in hand | 54/58 | €29,515 | €28,785 | -€730 | -2.5% |
| Total equity and liabilities | 10/49 | €52,215 | €48,785 | -€3,430 | -6.6% |
| Equity | 10/15 | €51,589 | €47,427 | -€4,162 | -8.1% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €10,674 | €10,674 | = | 0.0% |
| Distributable reserves | 133 | €10,674 | €10,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,086 | -€29,247 | -€4,162 | -16.6% |
| Amounts payable | 17/49 | €626 | €1,358 | +€732 | +116.9% |
| Amounts payable within one year | 42/48 | €626 | €1,358 | +€732 | +116.9% |
| Trade debts | 44 | €626 | €1,358 | +€732 | +116.9% |
| Suppliers | 440/4 | €626 | €1,358 | +€732 | +116.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€40,000 | - | +€40,000 | |
| Other operating charges | 640/8 | €20,893 | €132 | -€20,760 | -99.4% |
| Gross operating margin | 9900 | -€2,962 | -€4,089 | -€1,127 | -38.0% |
| Operating profit (loss) | 9901 | €16,145 | -€4,221 | -€20,366 | |
| Financial income | 75/76B | €1 | €233 | +€233 | +29826.9% |
| Recurring financial income | 75 | €1 | €233 | +€233 | +29826.9% |
| Financial charges | 65/66B | €106 | €104 | -€1 | -1.2% |
| Recurring financial charges | 65 | €106 | €104 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €16,040 | -€4,092 | -€20,132 | |
| Income taxes | 67/77 | €0 | €70 | +€70 | +87437.5% |
| Profit (loss) for the period | 9904 | €16,040 | -€4,162 | -€20,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,040 | -€4,162 | -€20,202 |
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 11 October 2026 via checked.be.