BrightFacts: 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.
BrightFacts
Largest movements
- Current investments +€21,000
new in 2025: €21,000
- Deferred charges and accrued income +€18,597
up €18,597 (+674.1%), from €2,759 to €21,356
- Cash +€16,283
up €16,283 (+28.6%), from €56,844 to €73,127
mainly Net result for the year (+€40,921) and Tax, wage and social debts (+€13,444)
- Reserves +€40,921
up €40,921 (+100.8%), from €40,610 to €81,530
- Tax, wage and social debts +€13,444
up €13,444 (+44.4%), from €30,278 to €43,722
of which Taxes: +€13,444
- Taxes -€681
down €681 (-5.5%), from €12,457 to €11,776
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 | €83,189 | €136,723 | +€53,534 | +64.4% |
| Fixed assets | 21/28 | €6,433 | €5,074 | -€1,359 | -21.1% |
| Tangible fixed assets | 22/27 | €6,208 | €4,849 | -€1,359 | -21.9% |
| Land and buildings | 22 | €2,008 | €1,497 | -€511 | -25.5% |
| Plant, machinery and equipment | 23 | €4,201 | €3,352 | -€848 | -20.2% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €76,756 | €131,649 | +€54,893 | +71.5% |
| Amounts receivable within one year | 40/41 | €17,153 | €16,166 | -€987 | -5.8% |
| Trade receivables | 40 | €17,153 | €16,166 | -€987 | -5.8% |
| Current investments | 50/53 | - | €21,000 | +€21,000 | |
| Cash at bank and in hand | 54/58 | €56,844 | €73,127 | +€16,283 | +28.6% |
| Deferred charges and accrued income | 490/1 | €2,759 | €21,356 | +€18,597 | +674.1% |
| Total equity and liabilities | 10/49 | €83,189 | €136,723 | +€53,534 | +64.4% |
| Equity | 10/15 | €43,610 | €84,530 | +€40,921 | +93.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,610 | €81,530 | +€40,921 | +100.8% |
| Distributable reserves | 133 | €40,610 | €81,530 | +€40,921 | +100.8% |
| Amounts payable | 17/49 | €39,579 | €52,192 | +€12,613 | +31.9% |
| Amounts payable within one year | 42/48 | €39,235 | €51,667 | +€12,433 | +31.7% |
| Financial debts | 43 | - | €163 | +€163 | |
| Credit institutions | 430/8 | - | €163 | +€163 | |
| Trade debts | 44 | €2,845 | €1,806 | -€1,038 | -36.5% |
| Suppliers | 440/4 | €2,845 | €1,806 | -€1,038 | -36.5% |
| Taxes, remuneration and social security | 45 | €30,278 | €43,722 | +€13,444 | +44.4% |
| Taxes | 450/3 | €26,778 | €40,222 | +€13,444 | +50.2% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €6,112 | €5,975 | -€137 | -2.2% |
| Accrued charges and deferred income | 492/3 | €345 | €525 | +€180 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,654 | €2,644 | -€10 | -0.4% |
| Other operating charges | 640/8 | €245 | €271 | +€26 | +10.5% |
| Gross operating margin | 9900 | €59,110 | €59,163 | +€53 | +0.1% |
| Operating profit (loss) | 9901 | €56,211 | €56,248 | +€37 | +0.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | +19120.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +19120.0% |
| Financial charges | 65/66B | €3,145 | €3,561 | +€417 | +13.3% |
| Recurring financial charges | 65 | €3,145 | €3,561 | +€417 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €53,067 | €52,696 | -€371 | -0.7% |
| Income taxes | 67/77 | €12,457 | €11,776 | -€681 | -5.5% |
| Profit (loss) for the period | 9904 | €40,610 | €40,921 | +€311 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,610 | €40,921 | +€311 | +0.8% |
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 5 October 2026 via checked.be.