BRIGHT WRAPS: 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 WRAPS
Largest movements
- Cash +€13,599
up €13,599 (+352.8%), from €3,854 to €17,454
mainly Net result for the year (+€11,035) and Depreciation (+€5,632)
- Tangible fixed assets -€5,632
down €5,632 (-25.6%), from €21,972 to €16,340
of which Furniture and vehicles: -€4,646
- Stocks and contracts +€2,790
up €2,790 (+289.6%), from €964 to €3,754
- Financial fixed assets +€1,050
new in 2025: €1,050
- Receivables within one year +€720
up €720 (+39.5%), from €1,823 to €2,543
of which Trade receivables: +€1,594
- Reserves +€11,035
up €11,035 (+409.9%), from €2,692 to €13,727
- Other debts +€1,358
up €1,358 (+6.5%), from €21,029 to €22,388
- Gross operating margin +€8,765
up €8,765 (+71.1%), from €12,329 to €21,095
- Taxes +€3,152
up €3,152 (+515.7%), from €611 to €3,763
- Depreciation +€785
up €785 (+16.2%), from €4,847 to €5,632
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 | €28,824 | €41,438 | +€12,614 | +43.8% |
| Fixed assets | 21/28 | €21,972 | €17,390 | -€4,582 | -20.9% |
| Tangible fixed assets | 22/27 | €21,972 | €16,340 | -€5,632 | -25.6% |
| Plant, machinery and equipment | 23 | €4,184 | €3,198 | -€986 | -23.6% |
| Furniture and vehicles | 24 | €17,788 | €13,142 | -€4,646 | -26.1% |
| Financial fixed assets | 28 | - | €1,050 | +€1,050 | |
| Current assets | 29/58 | €6,852 | €24,048 | +€17,196 | +251.0% |
| Stocks and contracts in progress | 3 | €964 | €3,754 | +€2,790 | +289.6% |
| Stocks | 30/36 | €964 | €3,754 | +€2,790 | +289.6% |
| Amounts receivable within one year | 40/41 | €1,823 | €2,543 | +€720 | +39.5% |
| Trade receivables | 40 | €560 | €2,154 | +€1,594 | +285.0% |
| Other amounts receivable | 41 | €1,263 | €389 | -€874 | -69.2% |
| Cash at bank and in hand | 54/58 | €3,854 | €17,454 | +€13,599 | +352.8% |
| Deferred charges and accrued income | 490/1 | €211 | €298 | +€87 | +41.1% |
| Total equity and liabilities | 10/49 | €28,824 | €41,438 | +€12,614 | +43.8% |
| Equity | 10/15 | €6,692 | €17,727 | +€11,035 | +164.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €2,692 | €13,727 | +€11,035 | +409.9% |
| Distributable reserves | 133 | €2,692 | €13,727 | +€11,035 | +409.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,132 | €23,710 | +€1,579 | +7.1% |
| Amounts payable within one year | 42/48 | €22,132 | €23,710 | +€1,579 | +7.1% |
| Trade debts | 44 | €1,102 | €1,102 | -€1 | -0.1% |
| Suppliers | 440/4 | €1,102 | €1,102 | -€1 | -0.1% |
| Taxes, remuneration and social security | 45 | - | €221 | +€221 | |
| Taxes | 450/3 | - | €221 | +€221 | |
| Other amounts payable | 47/48 | €21,029 | €22,388 | +€1,358 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,847 | €5,632 | +€785 | +16.2% |
| Other operating charges | 640/8 | €505 | €604 | +€98 | +19.5% |
| Gross operating margin | 9900 | €12,329 | €21,095 | +€8,765 | +71.1% |
| Operating profit (loss) | 9901 | €6,977 | €14,859 | +€7,882 | +113.0% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €47 | €73 | +€26 | +54.4% |
| Recurring financial charges | 65 | €47 | €73 | +€26 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €6,929 | €14,798 | +€7,869 | +113.6% |
| Income taxes | 67/77 | €611 | €3,763 | +€3,152 | +515.7% |
| Profit (loss) for the period | 9904 | €6,318 | €11,035 | +€4,717 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,318 | €11,035 | +€4,717 | +74.7% |
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 8 October 2026 via checked.be.