BrightEnUp Consulting: 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.
BrightEnUp Consulting
Largest movements
- Tangible fixed assets +€51,359
up €51,359 (+1,085%), from €4,732 to €56,091
of which Plant, machinery and equipment: +€31,989
- Cash -€40,054
down €40,054 (-70.5%), from €56,784 to €16,729
mainly Investment in fixed assets (net) (-€62,875) and Contributions, distributions and other (-€61,746)
- Receivables within one year +€20,236
up €20,236 (+51.2%), from €39,532 to €59,768
of which Trade receivables: +€26,620
- Other debts +€54,912
up €54,912 (+1,932%), from €2,842 to €57,754
- Reserves -€38,033
down €38,033 (-56.0%), from €67,946 to €29,912
- Tax, wage and social debts +€11,570
up €11,570 (+242%), from €4,782 to €16,352
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts -€2,274
down €2,274 (-17.4%), from €13,079 to €10,805
- Gross operating margin +€30,546
up €30,546 (+132%), from €23,135 to €53,680
- Depreciation +€8,751
up €8,751 (+317%), from €2,764 to €11,516
- Taxes +€4,206
up €4,206 (+88.6%), from €4,745 to €8,950
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.
Derived cash bridge
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 | €101,048 | €133,422 | +€32,374 | +32.0% |
| Fixed assets | 21/28 | €4,732 | €56,091 | +€51,359 | +1,085% |
| Tangible fixed assets | 22/27 | €4,732 | €56,091 | +€51,359 | +1,085% |
| Plant, machinery and equipment | 23 | €4,732 | €36,722 | +€31,989 | +676% |
| Furniture and vehicles | 24 | - | €19,370 | +€19,370 | |
| Current assets | 29/58 | €96,316 | €77,331 | -€18,985 | -19.7% |
| Amounts receivable within one year | 40/41 | €39,532 | €59,768 | +€20,236 | +51.2% |
| Trade receivables | 40 | €21,857 | €48,477 | +€26,620 | +122% |
| Other amounts receivable | 41 | €17,675 | €11,291 | -€6,384 | -36.1% |
| Cash at bank and in hand | 54/58 | €56,784 | €16,729 | -€40,054 | -70.5% |
| Deferred charges and accrued income | 490/1 | €0 | €834 | +€834 | |
| Total equity and liabilities | 10/49 | €101,048 | €133,422 | +€32,374 | +32.0% |
| Equity | 10/15 | €80,346 | €48,512 | -€31,833 | -39.6% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €67,946 | €29,912 | -€38,033 | -56.0% |
| Distributable reserves | 133 | €67,946 | €29,912 | -€38,033 | -56.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,702 | €84,910 | +€64,208 | +310% |
| Amounts payable within one year | 42/48 | €20,702 | €84,910 | +€64,208 | +310% |
| Trade debts | 44 | €13,079 | €10,805 | -€2,274 | -17.4% |
| Suppliers | 440/4 | €13,079 | €10,805 | -€2,274 | -17.4% |
| Taxes, remuneration and social security | 45 | €4,782 | €16,352 | +€11,570 | +242% |
| Taxes | 450/3 | €4,782 | €16,352 | +€11,570 | +242% |
| Other amounts payable | 47/48 | €2,842 | €57,754 | +€54,912 | +1,932% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,764 | €11,516 | +€8,751 | +317% |
| Other operating charges | 640/8 | €387 | €559 | +€171 | +44.2% |
| Gross operating margin | 9900 | €23,135 | €53,680 | +€30,546 | +132% |
| Operating profit (loss) | 9901 | €19,983 | €41,606 | +€21,623 | +108% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €3,203 | €2,765 | -€437 | -13.7% |
| Recurring financial charges | 65 | €3,203 | €2,765 | -€437 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €16,781 | €38,863 | +€22,082 | +132% |
| Income taxes | 67/77 | €4,745 | €8,950 | +€4,206 | +88.6% |
| Profit (loss) for the period | 9904 | €12,036 | €29,912 | +€17,877 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €12,036 | €29,912 | +€17,877 | +149% |
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 31 October 2026 via checked.be.