BRIGHTBIRDS: 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.
BRIGHTBIRDS
Largest movements
- Cash +€45,820
up €45,820 (+337.1%), from €13,592 to €59,412
mainly Net result for the year (+€58,186) and Depreciation (+€3,326)
- Tangible fixed assets +€5,479
up €5,479 (+82.6%), from €6,637 to €12,116
of which Furniture and vehicles: +€6,188
- Receivables within one year +€3,105
up €3,105 (+23.7%), from €13,097 to €16,202
of which Trade receivables: +€3,255
- Profit (loss) carried forward +€58,186
up €58,186 (+747.4%), from €7,785 to €65,971
- Other debts -€5,467
down €5,467 (-35.6%), from €15,334 to €9,868
- Tax, wage and social debts +€2,277
up €2,277 (+29.8%), from €7,645 to €9,923
- Gross operating margin +€68,751
up €68,751 (+634.4%), from €10,836 to €79,587
- Taxes +€12,889
up €12,889 (+550.4%), from €2,342 to €15,230
- Depreciation +€2,905
up €2,905 (+689.9%), from €421 to €3,326
- Financial charges +€2,274
up €2,274 (+1134.4%), from €200 to €2,474
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 | €33,703 | €88,291 | +€54,588 | +162.0% |
| Fixed assets | 21/28 | €6,637 | €12,116 | +€5,479 | +82.6% |
| Tangible fixed assets | 22/27 | €6,637 | €12,116 | +€5,479 | +82.6% |
| Furniture and vehicles | 24 | €3,123 | €9,311 | +€6,188 | +198.1% |
| Other tangible fixed assets | 26 | €3,514 | €2,805 | -€709 | -20.2% |
| Current assets | 29/58 | €27,066 | €76,174 | +€49,109 | +181.4% |
| Amounts receivable within one year | 40/41 | €13,097 | €16,202 | +€3,105 | +23.7% |
| Trade receivables | 40 | €12,947 | €16,202 | +€3,255 | +25.1% |
| Other amounts receivable | 41 | €150 | - | -€150 | |
| Cash at bank and in hand | 54/58 | €13,592 | €59,412 | +€45,820 | +337.1% |
| Deferred charges and accrued income | 490/1 | €377 | €560 | +€184 | +48.8% |
| Total equity and liabilities | 10/49 | €33,703 | €88,291 | +€54,588 | +162.0% |
| Equity | 10/15 | €8,285 | €66,471 | +€58,186 | +702.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,785 | €65,971 | +€58,186 | +747.4% |
| Amounts payable | 17/49 | €25,418 | €21,820 | -€3,598 | -14.2% |
| Amounts payable within one year | 42/48 | €25,418 | €21,820 | -€3,598 | -14.2% |
| Trade debts | 44 | €2,438 | €2,029 | -€408 | -16.8% |
| Suppliers | 440/4 | €2,438 | €2,029 | -€408 | -16.8% |
| Taxes, remuneration and social security | 45 | €7,645 | €9,923 | +€2,277 | +29.8% |
| Taxes | 450/3 | €7,645 | €9,923 | +€2,277 | +29.8% |
| Other amounts payable | 47/48 | €15,334 | €9,868 | -€5,467 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €3,326 | +€2,905 | +689.9% |
| Other operating charges | 640/8 | €88 | €370 | +€282 | +320.6% |
| Gross operating margin | 9900 | €10,836 | €79,587 | +€68,751 | +634.4% |
| Operating profit (loss) | 9901 | €10,327 | €75,891 | +€65,563 | +634.9% |
| Financial charges | 65/66B | €200 | €2,474 | +€2,274 | +1134.4% |
| Recurring financial charges | 65 | €200 | €2,474 | +€2,274 | +1134.4% |
| Profit (loss) for the period before taxes | 9903 | €10,127 | €73,416 | +€63,289 | +625.0% |
| Income taxes | 67/77 | €2,342 | €15,230 | +€12,889 | +550.4% |
| Profit (loss) for the period | 9904 | €7,785 | €58,186 | +€50,401 | +647.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,785 | €58,186 | +€50,401 | +647.4% |
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 9 October 2026 via checked.be.