BrightBizz: 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.
BrightBizz
Largest movements
- Cash -€25,745
down €25,745 (-68.1%), from €37,778 to €12,033
mainly Contributions, distributions and other (-€19,286) and Stocks and contracts (-€16,000)
- Stocks and contracts +€16,000
up €16,000 (+152.2%), from €10,515 to €26,515
- Receivables within one year -€6,975
down €6,975 (-18.9%), from €36,966 to €29,991
of which Other amounts receivable: -€8,675
- Tangible fixed assets -€2,321
down €2,321 (-23.5%), from €9,888 to €7,568
of which Furniture and vehicles: -€1,434
- Other debts -€14,750
down €14,750 (-75.6%), from €19,500 to €4,750
- Tax, wage and social debts -€5,681
down €5,681 (-55.5%), from €10,245 to €4,563
- Reserves +€3,689
up €3,689 (+6.8%), from €54,613 to €58,302
- Contributions -€1,860
down €1,860 (-23.1%), from €8,060 to €6,200
- Gross operating margin -€20,158
down €20,158 (-36.4%), from €55,405 to €35,248
- Taxes -€4,312
down €4,312 (-36.9%), from €11,689 to €7,376
- Other operating charges +€1,842
up €1,842 (+86.3%), from €2,134 to €3,976
- Depreciation -€707
down €707 (-17.9%), from €3,945 to €3,238
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 | €95,328 | €76,287 | -€19,041 | -20.0% |
| Fixed assets | 21/28 | €10,068 | €7,748 | -€2,321 | -23.0% |
| Tangible fixed assets | 22/27 | €9,888 | €7,568 | -€2,321 | -23.5% |
| Plant, machinery and equipment | 23 | €4,524 | €3,637 | -€887 | -19.6% |
| Furniture and vehicles | 24 | €5,365 | €3,931 | -€1,434 | -26.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €85,259 | €68,539 | -€16,720 | -19.6% |
| Stocks and contracts in progress | 3 | €10,515 | €26,515 | +€16,000 | +152.2% |
| Stocks | 30/36 | €10,515 | €26,515 | +€16,000 | +152.2% |
| Amounts receivable within one year | 40/41 | €36,966 | €29,991 | -€6,975 | -18.9% |
| Trade receivables | 40 | €13,358 | €15,058 | +€1,700 | +12.7% |
| Other amounts receivable | 41 | €23,608 | €14,932 | -€8,675 | -36.7% |
| Cash at bank and in hand | 54/58 | €37,778 | €12,033 | -€25,745 | -68.1% |
| Total equity and liabilities | 10/49 | €95,328 | €76,287 | -€19,041 | -20.0% |
| Equity | 10/15 | €62,673 | €64,502 | +€1,829 | +2.9% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | €54,613 | €58,302 | +€3,689 | +6.8% |
| Distributable reserves | 133 | €54,613 | €58,302 | +€3,689 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €32,654 | €11,785 | -€20,869 | -63.9% |
| Amounts payable within one year | 42/48 | €32,654 | €11,785 | -€20,869 | -63.9% |
| Trade debts | 44 | €2,910 | €2,472 | -€438 | -15.1% |
| Suppliers | 440/4 | €2,910 | €2,472 | -€438 | -15.1% |
| Taxes, remuneration and social security | 45 | €10,245 | €4,563 | -€5,681 | -55.5% |
| Taxes | 450/3 | €10,245 | €4,563 | -€5,681 | -55.5% |
| Other amounts payable | 47/48 | €19,500 | €4,750 | -€14,750 | -75.6% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,945 | €3,238 | -€707 | -17.9% |
| Other operating charges | 640/8 | €2,134 | €3,976 | +€1,842 | +86.3% |
| Gross operating margin | 9900 | €55,405 | €35,248 | -€20,158 | -36.4% |
| Operating profit (loss) | 9901 | €49,326 | €28,034 | -€21,292 | -43.2% |
| Financial income | 75/76B | €895 | €694 | -€201 | -22.4% |
| Recurring financial income | 75 | €895 | €694 | -€201 | -22.4% |
| Financial charges | 65/66B | €199 | €237 | +€39 | +19.4% |
| Recurring financial charges | 65 | €199 | €237 | +€39 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €50,022 | €28,491 | -€21,531 | -43.0% |
| Income taxes | 67/77 | €11,689 | €7,376 | -€4,312 | -36.9% |
| Profit (loss) for the period | 9904 | €38,333 | €21,114 | -€17,219 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,333 | €21,114 | -€17,219 | -44.9% |
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 12 October 2026 via checked.be.