BrightBrain: 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.
BrightBrain
Largest movements
- Receivables after one year +€284,375
up €284,375 (+56.9%), from €500,000 to €784,375
- Cash -€167,808
down €167,808 (-67.6%), from €248,118 to €80,310
mainly Receivables after one year (-€284,375) and Other debts (-€162,101)
- Tangible fixed assets -€38,249
down €38,249 (-11.2%), from €341,065 to €302,816
of which Furniture and vehicles: -€22,152
- Other debts -€162,101
down €162,101 (-92.3%), from €175,682 to €13,581
- Debts after one year +€152,780
up €152,780 (+110.4%), from €138,379 to €291,159
- Financial income -€2.9m
down €2.9m (-99.0%), from €3.0m to €30,000
- Gross operating margin +€19,550
up €19,550 (+24.4%), from €80,062 to €99,612
- Taxes +€17,342
up €17,342 (+186.2%), from €9,314 to €26,656
- Financial charges -€1,006
down €1,006 (-17.8%), from €5,654 to €4,648
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 | €3,354,158 | €3,419,201 | +€65,043 | +1.9% |
| Fixed assets | 21/28 | €2,591,064 | €2,552,815 | -€38,249 | -1.5% |
| Tangible fixed assets | 22/27 | €341,065 | €302,816 | -€38,249 | -11.2% |
| Land and buildings | 22 | €234,273 | €223,236 | -€11,037 | -4.7% |
| Plant, machinery and equipment | 23 | €7,597 | €5,483 | -€2,114 | -27.8% |
| Furniture and vehicles | 24 | €78,182 | €56,030 | -€22,152 | -28.3% |
| Other tangible fixed assets | 26 | €21,013 | €18,067 | -€2,946 | -14.0% |
| Financial fixed assets | 28 | €2,249,999 | €2,249,999 | = | 0.0% |
| Current assets | 29/58 | €763,094 | €866,386 | +€103,292 | +13.5% |
| Amounts receivable after more than one year | 29 | €500,000 | €784,375 | +€284,375 | +56.9% |
| Other amounts receivable | 291 | €500,000 | €784,375 | +€284,375 | +56.9% |
| Amounts receivable within one year | 40/41 | €14,976 | €1,701 | -€13,275 | -88.6% |
| Trade receivables | 40 | €9,291 | €1,701 | -€7,589 | -81.7% |
| Other amounts receivable | 41 | €5,686 | €0 | -€5,686 | -100.0% |
| Cash at bank and in hand | 54/58 | €248,118 | €80,310 | -€167,808 | -67.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,354,158 | €3,419,201 | +€65,043 | +1.9% |
| Equity | 10/15 | €2,993,139 | €3,021,272 | +€28,133 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,974,539 | €3,002,672 | +€28,133 | +0.9% |
| Distributable reserves | 133 | €2,974,539 | €3,002,672 | +€28,133 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €361,019 | €397,929 | +€36,910 | +10.2% |
| Amounts payable after more than one year | 17 | €138,379 | €291,159 | +€152,780 | +110.4% |
| Financial debts | 170/4 | €138,379 | €291,159 | +€152,780 | +110.4% |
| Amounts payable within one year | 42/48 | €222,640 | €106,770 | -€115,870 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €27,099 | €52,220 | +€25,121 | +92.7% |
| Trade debts | 44 | €12,115 | €4,268 | -€7,847 | -64.8% |
| Suppliers | 440/4 | €12,115 | €4,268 | -€7,847 | -64.8% |
| Taxes, remuneration and social security | 45 | €7,744 | €36,700 | +€28,957 | +373.9% |
| Taxes | 450/3 | €7,744 | €36,700 | +€28,957 | +373.9% |
| Other amounts payable | 47/48 | €175,682 | €13,581 | -€162,101 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,228 | €38,249 | +€21 | +0.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €80,062 | €99,612 | +€19,550 | +24.4% |
| Operating profit (loss) | 9901 | €41,446 | €60,963 | +€19,516 | +47.1% |
| Financial income | 75/76B | €2,977,011 | €30,000 | -€2.9m | -99.0% |
| Recurring financial income | 75 | €2,977,011 | €30,000 | -€2.9m | -99.0% |
| Financial charges | 65/66B | €5,654 | €4,648 | -€1,006 | -17.8% |
| Recurring financial charges | 65 | €5,654 | €4,648 | -€1,006 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €3,012,803 | €86,315 | -€2.9m | -97.1% |
| Income taxes | 67/77 | €9,314 | €26,656 | +€17,342 | +186.2% |
| Profit (loss) for the period | 9904 | €3,003,489 | €59,659 | -€2.9m | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,003,489 | €59,659 | -€2.9m | -98.0% |
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 28 September 2026 via checked.be.