BrightByte: 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.
BrightByte
Largest movements
- Financial fixed assets -€300,000
down €300,000 (-7.0%), from €4.3m to €4.0m
- Cash +€251,570
up €251,570 (+646.9%), from €38,889 to €290,459
mainly Net result for the year (+€529,114) and Investment in fixed assets (net) (+€300,000)
- Receivables within one year +€96,667
new in 2025: €96,667
- Profit (loss) carried forward +€529,114
up €529,114 (+22.1%), from €2.4m to €2.9m
- Debts after one year -€453,308
down €453,308 (-22.0%), from €2.1m to €1.6m
of which Financial debts: -€453,308
- Financial income +€351,706
new in 2025: €351,706
- Gross operating margin -€338,069
down €338,069 (-63.3%), from €533,884 to €195,815
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 | €5,003,889 | €5,052,126 | +€48,237 | +1.0% |
| Fixed assets | 21/28 | €4,300,000 | €4,000,000 | -€300,000 | -7.0% |
| Financial fixed assets | 28 | €4,300,000 | €4,000,000 | -€300,000 | -7.0% |
| Current assets | 29/58 | €703,889 | €1,052,126 | +€348,237 | +49.5% |
| Amounts receivable within one year | 40/41 | - | €96,667 | +€96,667 | |
| Other amounts receivable | 41 | - | €96,667 | +€96,667 | |
| Current investments | 50/53 | €665,000 | €665,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,889 | €290,459 | +€251,570 | +646.9% |
| Total equity and liabilities | 10/49 | €5,003,889 | €5,052,126 | +€48,237 | +1.0% |
| Equity | 10/15 | €2,464,345 | €2,993,459 | +€529,114 | +21.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,389,345 | €2,918,459 | +€529,114 | +22.1% |
| Amounts payable | 17/49 | €2,539,543 | €2,058,667 | -€480,876 | -18.9% |
| Amounts payable after more than one year | 17 | €2,057,748 | €1,604,440 | -€453,308 | -22.0% |
| Financial debts | 170/4 | €1,257,748 | €804,440 | -€453,308 | -36.0% |
| Other amounts payable | 178/9 | €800,000 | €800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €481,796 | €454,228 | -€27,568 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €480,824 | €453,203 | -€27,621 | -5.7% |
| Trade debts | 44 | €971 | €1,024 | +€53 | +5.5% |
| Suppliers | 440/4 | €971 | €1,024 | +€53 | +5.5% |
| Non-recurring operating income | 76A | - | €200,000 | +€200,000 | |
| Other operating charges | 640/8 | €1,227 | €998 | -€229 | -18.6% |
| Gross operating margin | 9900 | €533,884 | €195,815 | -€338,069 | -63.3% |
| Operating profit (loss) | 9901 | €532,657 | €194,817 | -€337,840 | -63.4% |
| Financial income | 75/76B | - | €351,706 | +€351,706 | |
| Recurring financial income | 75 | - | €351,706 | +€351,706 | |
| Financial charges | 65/66B | €22,501 | €17,410 | -€5,091 | -22.6% |
| Recurring financial charges | 65 | €22,501 | €17,410 | -€5,091 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €510,156 | €529,114 | +€18,957 | +3.7% |
| Profit (loss) for the period | 9904 | €510,156 | €529,114 | +€18,957 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €510,156 | €529,114 | +€18,957 | +3.7% |
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 8 October 2026 via checked.be.