Brightblue: 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.
Brightblue
Largest movements
- Cash +€101,597
up €101,597 (+98.7%), from €102,907 to €204,504
mainly Net result for the year (+€78,927) and Tax, wage and social debts (+€29,383)
- Receivables within one year +€12,624
up €12,624 (+411.4%), from €3,069 to €15,693
of which Trade receivables: +€12,624
- Tangible fixed assets -€4,170
down €4,170 (-26.8%), from €15,580 to €11,410
of which Plant, machinery and equipment: -€3,465
- Reserves +€78,927
up €78,927 (+49.1%), from €160,661 to €239,588
- Tax, wage and social debts +€29,383
up €29,383 (+141.3%), from €20,802 to €50,185
of which Taxes: +€29,383
- Gross operating margin +€25,726
up €25,726 (+30.3%), from €84,948 to €110,674
- Taxes +€4,354
up €4,354 (+27.2%), from €16,004 to €20,358
- Depreciation +€1,766
up €1,766 (+73.4%), from €2,405 to €4,170
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 | €189,690 | €299,594 | +€109,903 | +57.9% |
| Fixed assets | 21/28 | €33,097 | €28,926 | -€4,170 | -12.6% |
| Tangible fixed assets | 22/27 | €15,580 | €11,410 | -€4,170 | -26.8% |
| Plant, machinery and equipment | 23 | €12,051 | €8,586 | -€3,465 | -28.7% |
| Furniture and vehicles | 24 | €3,530 | €2,824 | -€706 | -20.0% |
| Financial fixed assets | 28 | €17,516 | €17,516 | = | 0.0% |
| Current assets | 29/58 | €156,594 | €270,668 | +€114,074 | +72.8% |
| Amounts receivable within one year | 40/41 | €3,069 | €15,693 | +€12,624 | +411.4% |
| Trade receivables | 40 | €3,069 | €15,693 | +€12,624 | +411.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,907 | €204,504 | +€101,597 | +98.7% |
| Deferred charges and accrued income | 490/1 | €618 | €471 | -€147 | -23.8% |
| Total equity and liabilities | 10/49 | €189,690 | €299,594 | +€109,903 | +57.9% |
| Equity | 10/15 | €165,661 | €244,588 | +€78,927 | +47.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €160,661 | €239,588 | +€78,927 | +49.1% |
| Distributable reserves | 133 | €160,661 | €239,588 | +€78,927 | +49.1% |
| Amounts payable | 17/49 | €24,029 | €55,006 | +€30,977 | +128.9% |
| Amounts payable within one year | 42/48 | €22,178 | €53,517 | +€31,339 | +141.3% |
| Trade debts | 44 | €1,356 | €1,510 | +€154 | +11.4% |
| Suppliers | 440/4 | €1,356 | €1,510 | +€154 | +11.4% |
| Taxes, remuneration and social security | 45 | €20,802 | €50,185 | +€29,383 | +141.3% |
| Taxes | 450/3 | €20,802 | €50,185 | +€29,383 | +141.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21 | €1,822 | +€1,801 | +8665.1% |
| Accrued charges and deferred income | 492/3 | €1,851 | €1,489 | -€362 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,405 | €4,170 | +€1,766 | +73.4% |
| Other operating charges | 640/8 | €550 | €656 | +€105 | +19.1% |
| Gross operating margin | 9900 | €84,948 | €110,674 | +€25,726 | +30.3% |
| Operating profit (loss) | 9901 | €81,993 | €105,847 | +€23,855 | +29.1% |
| Financial charges | 65/66B | €5,530 | €6,563 | +€1,033 | +18.7% |
| Recurring financial charges | 65 | €5,530 | €6,563 | +€1,033 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €76,463 | €99,285 | +€22,822 | +29.8% |
| Income taxes | 67/77 | €16,004 | €20,358 | +€4,354 | +27.2% |
| Profit (loss) for the period | 9904 | €60,458 | €78,927 | +€18,468 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,458 | €78,927 | +€18,468 | +30.5% |
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.