Brighteye: 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.
What changed
Brighteye
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€41,512
2024 · €212,528-€171,016
Equity
€2.3m
2024 · €2.3m+€41,512
Cash
€108,418
2024 · €131,949-€23,530
Balance sheet total
€4.8m
2024 · €4.4m+€364,513
Largest movements
Assets
- Receivables within one year +€530,401
up €530,401 (+31.0%), from €1.7m to €2.2m
of which Trade receivables: +€508,169
- Intangible fixed assets -€149,851
down €149,851 (-6.2%), from €2.4m to €2.3m
Equity and liabilities
- Short-term financial debts +€122,082
up €122,082 (+13.2%), from €927,918 to €1.1m
- Trade debts +€78,854
up €78,854 (+27.2%), from €289,795 to €368,649
- Tax, wage and social debts +€73,018
up €73,018 (+35.8%), from €204,162 to €277,180
of which Remuneration and social security: +€60,808
Income statement
- Gross operating margin +€659,573
up €659,573 (+24.2%), from €2.7m to €3.4m
- Staff costs +€414,841
up €414,841 (+27.7%), from €1.5m to €1.9m
- Write-downs +€284,001
up €284,001, from -€814 to €283,187
- Depreciation +€183,324
up €183,324 (+21.1%), from €868,355 to €1.1m
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.
Result 2024
€212,528
Gross operating margin
+€659,573
Staff costs
-€414,841
Depreciation
-€183,324
Write-downs
-€284,001
Other operating charges
+€18,416
Financial income
-€220
Financial charges
+€10,435
Taxes
+€22,946
Result 2025
€41,512
raises the resultlowers the result
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.
From operations
+€735,135
Investment
-€884,692
Financing
+€126,026
Cash 2024
€131,949
From operations (derived)
+€735,135
Net result for the year
+€41,512
Depreciation
+€1.1m
Receivables within one year
-€530,401
Deferred charges and accrued income
-€24,629
Trade debts
+€78,854
Tax, wage and social debts
+€73,018
Accrued charges and deferred income
+€45,102
Investment (derived)
-€884,692
Investment in fixed assets (net)
-€884,692
Financing
+€126,026
Debts after one year
-€34,644
Current portion of long-term debt
+€38,589
Short-term financial debts
+€122,082
Cash 2025
€108,418
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,401,944 | €4,766,456 | +€364,513 | +8.3% |
| Fixed assets | 21/28 | €2,558,763 | €2,391,776 | -€166,987 | -6.5% |
| Intangible fixed assets | 21 | €2,423,527 | €2,273,676 | -€149,851 | -6.2% |
| Tangible fixed assets | 22/27 | €130,361 | €113,225 | -€17,136 | -13.1% |
| Land and buildings | 22 | €8,823 | €7,839 | -€984 | -11.2% |
| Plant, machinery and equipment | 23 | €28,563 | €21,489 | -€7,074 | -24.8% |
| Furniture and vehicles | 24 | €92,974 | €83,896 | -€9,078 | -9.8% |
| Financial fixed assets | 28 | €4,875 | €4,875 | = | 0.0% |
| Current assets | 29/58 | €1,843,181 | €2,374,680 | +€531,499 | +28.8% |
| Amounts receivable within one year | 40/41 | €1,711,232 | €2,241,633 | +€530,401 | +31.0% |
| Trade receivables | 40 | €1,669,007 | €2,177,176 | +€508,169 | +30.4% |
| Other amounts receivable | 41 | €42,225 | €64,457 | +€22,232 | +52.7% |
| Cash at bank and in hand | 54/58 | €131,949 | €108,418 | -€23,530 | -17.8% |
| Deferred charges and accrued income | 490/1 | €0 | €24,629 | +€24,629 | |
| Total equity and liabilities | 10/49 | €4,401,944 | €4,766,456 | +€364,513 | +8.3% |
| Equity | 10/15 | €2,262,237 | €2,303,750 | +€41,512 | +1.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €2,199,737 | €2,241,250 | +€41,512 | +1.9% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €2,193,487 | €2,235,000 | +€41,512 | +1.9% |
| Amounts payable | 17/49 | €2,139,707 | €2,462,707 | +€323,000 | +15.1% |
| Amounts payable after more than one year | 17 | €568,547 | €533,903 | -€34,644 | -6.1% |
| Financial debts | 170/4 | €568,547 | €533,903 | -€34,644 | -6.1% |
| Amounts payable within one year | 42/48 | €1,571,160 | €1,883,702 | +€312,542 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €149,284 | €187,873 | +€38,589 | +25.8% |
| Financial debts | 43 | €927,918 | €1,050,000 | +€122,082 | +13.2% |
| Credit institutions | 430/8 | €927,918 | €1,050,000 | +€122,082 | +13.2% |
| Trade debts | 44 | €289,795 | €368,649 | +€78,854 | +27.2% |
| Suppliers | 440/4 | €289,795 | €368,649 | +€78,854 | +27.2% |
| Taxes, remuneration and social security | 45 | €204,162 | €277,180 | +€73,018 | +35.8% |
| Taxes | 450/3 | €59,503 | €71,713 | +€12,210 | +20.5% |
| Remuneration and social security | 454/9 | €144,659 | €205,467 | +€60,808 | +42.0% |
| Accrued charges and deferred income | 492/3 | €0 | €45,102 | +€45,102 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,498,138 | €1,912,979 | +€414,841 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868,355 | €1,051,679 | +€183,324 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€814 | €283,187 | +€284,001 | |
| Other operating charges | 640/8 | €23,722 | €5,306 | -€18,416 | -77.6% |
| Gross operating margin | 9900 | €2,724,254 | €3,383,827 | +€659,573 | +24.2% |
| Operating profit (loss) | 9901 | €334,854 | €130,677 | -€204,178 | -61.0% |
| Financial income | 75/76B | €220 | €0 | -€220 | -100% |
| Recurring financial income | 75 | €220 | €0 | -€220 | -100% |
| Financial charges | 65/66B | €96,603 | €86,167 | -€10,435 | -10.8% |
| Recurring financial charges | 65 | €96,603 | €86,167 | -€10,435 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €238,472 | €44,509 | -€193,962 | -81.3% |
| Income taxes | 67/77 | €25,943 | €2,997 | -€22,946 | -88.4% |
| Profit (loss) for the period | 9904 | €212,528 | €41,512 | -€171,016 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €212,528 | €41,512 | -€171,016 | -80.5% |
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 20 October 2026 via checked.be.