BrighTech: 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.
BrighTech
Largest movements
- Cash +€24,358
up €24,358 (+3288.2%), from €741 to €25,099
mainly Net result for the year (+€60,935) and Other debts (+€14,712)
- Deferred charges and accrued income -€5,268
down €5,268 (-76.9%), from €6,850 to €1,583
- Receivables within one year +€5,193
up €5,193 (+308.7%), from €1,682 to €6,876
- Current investments -€1,293
down €1,293 (-2.2%), from €58,288 to €56,995
- Profit (loss) carried forward +€19,093
up €19,093, from -€19,093 to €0
- Other debts +€14,712
up €14,712 (+75.6%), from €19,448 to €34,160
- Reserves -€12,703
down €12,703 (-22.5%), from €56,405 to €43,702
of which Distributable reserves: -€12,703
- Trade debts -€5,282
down €5,282 (-100.0%), from €5,282 to €0
- Tax, wage and social debts +€4,184
new in 2025: €4,184
- Gross operating margin +€98,285
up €98,285, from -€8,585 to €89,700
- Taxes +€22,579
new in 2025: €22,579
- Financial charges +€10,376
up €10,376, from -€6,126 to €4,250
- Depreciation +€2,465
new in 2025: €2,465
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 | €74,443 | €96,837 | +€22,394 | +30.1% |
| Fixed assets | 21/28 | €6,882 | €6,285 | -€597 | -8.7% |
| Tangible fixed assets | 22/27 | €6,882 | €6,285 | -€597 | -8.7% |
| Furniture and vehicles | 24 | €6,882 | €6,285 | -€597 | -8.7% |
| Current assets | 29/58 | €67,561 | €90,552 | +€22,991 | +34.0% |
| Amounts receivable within one year | 40/41 | €1,682 | €6,876 | +€5,193 | +308.7% |
| Other amounts receivable | 41 | €1,682 | €6,876 | +€5,193 | +308.7% |
| Current investments | 50/53 | €58,288 | €56,995 | -€1,293 | -2.2% |
| Cash at bank and in hand | 54/58 | €741 | €25,099 | +€24,358 | +3288.2% |
| Deferred charges and accrued income | 490/1 | €6,850 | €1,583 | -€5,268 | -76.9% |
| Total equity and liabilities | 10/49 | €74,443 | €96,837 | +€22,394 | +30.1% |
| Equity | 10/15 | €49,713 | €56,102 | +€6,390 | +12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,405 | €43,702 | -€12,703 | -22.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €56,405 | €43,702 | -€12,703 | -22.5% |
| Profit (loss) carried forward | 14 | -€19,093 | €0 | +€19,093 | |
| Amounts payable | 17/49 | €24,730 | €40,735 | +€16,004 | +64.7% |
| Amounts payable within one year | 42/48 | €24,730 | €38,344 | +€13,614 | +55.0% |
| Trade debts | 44 | €5,282 | €0 | -€5,282 | -100.0% |
| Suppliers | 440/4 | €5,282 | €0 | -€5,282 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €4,184 | +€4,184 | |
| Taxes | 450/3 | - | €4,184 | +€4,184 | |
| Other amounts payable | 47/48 | €19,448 | €34,160 | +€14,712 | +75.6% |
| Accrued charges and deferred income | 492/3 | - | €2,390 | +€2,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,465 | +€2,465 | |
| Other operating charges | 640/8 | €543 | €749 | +€205 | +37.8% |
| Gross operating margin | 9900 | -€8,585 | €89,700 | +€98,285 | |
| Operating profit (loss) | 9901 | -€9,128 | €86,487 | +€95,615 | |
| Financial income | 75/76B | €756 | €1,277 | +€521 | +68.9% |
| Recurring financial income | 75 | €756 | €1,277 | +€521 | +68.9% |
| Financial charges | 65/66B | -€6,126 | €4,250 | +€10,376 | |
| Recurring financial charges | 65 | -€6,126 | €4,250 | +€10,376 | |
| Profit (loss) for the period before taxes | 9903 | -€2,246 | €83,514 | +€85,760 | |
| Income taxes | 67/77 | - | €22,579 | +€22,579 | |
| Profit (loss) for the period | 9904 | -€2,246 | €60,935 | +€63,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,246 | €60,935 | +€63,181 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.