Brightbear Consulting: 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.
Brightbear Consulting
Largest movements
- Current investments -€22,011
down €22,011 (-100%), from €22,011 to €0
- Tangible fixed assets -€13,726
down €13,726 (-67.0%), from €20,494 to €6,768
of which Furniture and vehicles: -€13,596
- Deferred charges and accrued income +€1,470
up €1,470 (+44.9%), from €3,277 to €4,747
- Profit (loss) carried forward -€42,776
down €42,776 (-100%), from €42,776 to €0
- Other debts +€32,768
up €32,768 (+371%), from €8,835 to €41,602
- Tax, wage and social debts -€12,539
down €12,539 (-51.5%), from €24,359 to €11,820
of which Taxes: -€8,184
- Current portion of long-term debt -€7,743
down €7,743 (-100%), from €7,743 to €0
- Trade debts -€4,268
down €4,268 (-78.3%), from €5,448 to €1,180
- Gross operating margin +€49,894
up €49,894 (+45.5%), from €109,691 to €159,585
- Taxes +€12,684
up €12,684 (+113%), from €11,223 to €23,907
- Depreciation -€9,443
down €9,443 (-40.8%), from €23,169 to €13,726
- Financial income -€3,327
down €3,327 (-63.0%), from €5,280 to €1,953
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.
Derived cash bridge
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 | €91,771 | €57,213 | -€34,558 | -37.7% |
| Fixed assets | 21/28 | €20,494 | €6,768 | -€13,726 | -67.0% |
| Tangible fixed assets | 22/27 | €20,494 | €6,768 | -€13,726 | -67.0% |
| Plant, machinery and equipment | 23 | €129 | €0 | -€129 | -100% |
| Furniture and vehicles | 24 | €20,364 | €6,768 | -€13,596 | -66.8% |
| Current assets | 29/58 | €71,277 | €50,445 | -€20,832 | -29.2% |
| Amounts receivable within one year | 40/41 | €16,092 | €16,593 | +€501 | +3.1% |
| Trade receivables | 40 | €12,226 | €10,500 | -€1,726 | -14.1% |
| Other amounts receivable | 41 | €3,865 | €6,093 | +€2,228 | +57.6% |
| Current investments | 50/53 | €22,011 | €0 | -€22,011 | -100% |
| Cash at bank and in hand | 54/58 | €29,898 | €29,105 | -€793 | -2.7% |
| Deferred charges and accrued income | 490/1 | €3,277 | €4,747 | +€1,470 | +44.9% |
| Total equity and liabilities | 10/49 | €91,771 | €57,213 | -€34,558 | -37.7% |
| Equity | 10/15 | €45,276 | €2,500 | -€42,776 | -94.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,776 | €0 | -€42,776 | -100% |
| Amounts payable | 17/49 | €46,495 | €54,713 | +€8,218 | +17.7% |
| Amounts payable within one year | 42/48 | €46,495 | €54,713 | +€8,218 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €7,743 | €0 | -€7,743 | -100% |
| Financial debts | 43 | €110 | €110 | +€0 | +0.2% |
| Credit institutions | 430/8 | €110 | €110 | +€0 | +0.2% |
| Trade debts | 44 | €5,448 | €1,180 | -€4,268 | -78.3% |
| Suppliers | 440/4 | €5,448 | €1,180 | -€4,268 | -78.3% |
| Taxes, remuneration and social security | 45 | €24,359 | €11,820 | -€12,539 | -51.5% |
| Taxes | 450/3 | €14,607 | €6,423 | -€8,184 | -56.0% |
| Remuneration and social security | 454/9 | €9,753 | €5,398 | -€4,355 | -44.7% |
| Other amounts payable | 47/48 | €8,835 | €41,602 | +€32,768 | +371% |
| Remuneration, social security and pensions | 62 | €37,007 | €36,999 | -€8 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,169 | €13,726 | -€9,443 | -40.8% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €109,691 | €159,585 | +€49,894 | +45.5% |
| Operating profit (loss) | 9901 | €49,129 | €108,395 | +€59,266 | +121% |
| Financial income | 75/76B | €5,280 | €1,953 | -€3,327 | -63.0% |
| Recurring financial income | 75 | €5,280 | €1,953 | -€3,327 | -63.0% |
| Financial charges | 65/66B | €409 | €321 | -€88 | -21.6% |
| Recurring financial charges | 65 | €409 | €321 | -€88 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €54,000 | €110,027 | +€56,028 | +104% |
| Income taxes | 67/77 | €11,223 | €23,907 | +€12,684 | +113% |
| Profit (loss) for the period | 9904 | €42,776 | €86,120 | +€43,344 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €42,776 | €86,120 | +€43,344 | +101% |
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 18 October 2026 via checked.be.