BRIGHTBUILD: 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.
BRIGHTBUILD
Largest movements
- Cash +€48,570
up €48,570 (+7804.6%), from €622 to €49,192
mainly Trade debts (+€63,976) and Tax, wage and social debts (+€6,172)
- Receivables within one year +€24,612
up €24,612 (+93.6%), from €26,291 to €50,903
of which Trade receivables: +€18,505
- Deferred charges and accrued income -€2,628
down €2,628 (-73.0%), from €3,602 to €974
- Trade debts +€63,976
up €63,976 (+3435.4%), from €1,862 to €65,838
- Tax, wage and social debts +€6,172
up €6,172, from €0 to €6,172
- Gross operating margin +€2,603
up €2,603, from -€1,268 to €1,335
- Financial charges -€978
down €978 (-92.1%), from €1,062 to €84
- Financial income -€388
down €388 (-100.0%), from €388 to €0
- Other operating charges +€37
up €37 (+5.1%), from €714 to €751
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,164 | €102,748 | +€69,584 | +209.8% |
| Fixed assets | 21/28 | €2,649 | €1,679 | -€970 | -36.6% |
| Intangible fixed assets | 21 | €2,649 | €1,679 | -€970 | -36.6% |
| Current assets | 29/58 | €30,515 | €101,069 | +€70,554 | +231.2% |
| Amounts receivable within one year | 40/41 | €26,291 | €50,903 | +€24,612 | +93.6% |
| Trade receivables | 40 | €19,500 | €38,005 | +€18,505 | +94.9% |
| Other amounts receivable | 41 | €6,791 | €12,898 | +€6,107 | +89.9% |
| Cash at bank and in hand | 54/58 | €622 | €49,192 | +€48,570 | +7804.6% |
| Deferred charges and accrued income | 490/1 | €3,602 | €974 | -€2,628 | -73.0% |
| Total equity and liabilities | 10/49 | €33,164 | €102,748 | +€69,584 | +209.8% |
| Equity | 10/15 | €572 | €103 | -€469 | -81.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,828 | -€12,297 | -€469 | -4.0% |
| Amounts payable | 17/49 | €32,592 | €102,645 | +€70,052 | +214.9% |
| Amounts payable within one year | 42/48 | €32,592 | €102,645 | +€70,052 | +214.9% |
| Financial debts | 43 | €61 | €81 | +€20 | +33.6% |
| Credit institutions | 430/8 | €61 | €81 | +€20 | +33.6% |
| Trade debts | 44 | €1,862 | €65,838 | +€63,976 | +3435.4% |
| Suppliers | 440/4 | €1,862 | €65,838 | +€63,976 | +3435.4% |
| Taxes, remuneration and social security | 45 | €0 | €6,172 | +€6,172 | |
| Taxes | 450/3 | €0 | €6,172 | +€6,172 | |
| Other amounts payable | 47/48 | €30,669 | €30,553 | -€116 | -0.4% |
| Non-recurring operating income | 76A | - | €726 | +€726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €970 | = | 0.0% |
| Other operating charges | 640/8 | €714 | €751 | +€37 | +5.1% |
| Gross operating margin | 9900 | -€1,268 | €1,335 | +€2,603 | |
| Operating profit (loss) | 9901 | -€2,952 | -€385 | +€2,566 | +87.0% |
| Financial income | 75/76B | €388 | €0 | -€388 | -100.0% |
| Recurring financial income | 75 | €388 | €0 | -€388 | -100.0% |
| Financial charges | 65/66B | €1,062 | €84 | -€978 | -92.1% |
| Recurring financial charges | 65 | €1,062 | €84 | -€978 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,626 | -€469 | +€3,157 | +87.1% |
| Profit (loss) for the period | 9904 | -€3,626 | -€469 | +€3,157 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,626 | -€469 | +€3,157 | +87.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.