BRIGHTLAND: 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.
BRIGHTLAND
Largest movements
- Cash +€26,369
up €26,369 (+25.4%), from €103,667 to €130,036
mainly Net result for the year (+€25,080) and Receivables after one year (+€5,046)
- Receivables after one year -€5,046
down €5,046 (-37.0%), from €13,622 to €8,576
- Reserves +€25,080
up €25,080 (+125.8%), from €19,944 to €45,025
- Tax, wage and social debts -€5,611
down €5,611 (-54.9%), from €10,228 to €4,617
- Gross operating margin +€4,431
up €4,431 (+14.7%), from €30,058 to €34,489
- Staff costs -€1,448
down €1,448 (-64.4%), from €2,250 to €802
- Taxes +€1,162
up €1,162 (+20.6%), from €5,645 to €6,807
- Depreciation -€591
down €591 (-48.5%), from €1,218 to €628
- Other operating charges +€443
up €443 (+98.2%), from €451 to €894
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 | €156,467 | €175,820 | +€19,353 | +12.4% |
| Fixed assets | 21/28 | €888 | €261 | -€628 | -70.6% |
| Tangible fixed assets | 22/27 | €888 | €261 | -€628 | -70.6% |
| Furniture and vehicles | 24 | €888 | €261 | -€628 | -70.6% |
| Current assets | 29/58 | €155,579 | €175,559 | +€19,981 | +12.8% |
| Amounts receivable after more than one year | 29 | €13,622 | €8,576 | -€5,046 | -37.0% |
| Other amounts receivable | 291 | €13,622 | €8,576 | -€5,046 | -37.0% |
| Amounts receivable within one year | 40/41 | €5,324 | €5,717 | +€393 | +7.4% |
| Trade receivables | 40 | €5,324 | €5,717 | +€393 | +7.4% |
| Current investments | 50/53 | €29,776 | €29,776 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,667 | €130,036 | +€26,369 | +25.4% |
| Deferred charges and accrued income | 490/1 | €3,189 | €1,454 | -€1,735 | -54.4% |
| Total equity and liabilities | 10/49 | €156,467 | €175,820 | +€19,353 | +12.4% |
| Equity | 10/15 | €146,042 | €171,122 | +€25,080 | +17.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,944 | €45,025 | +€25,080 | +125.8% |
| Distributable reserves | 133 | €19,944 | €45,025 | +€25,080 | +125.8% |
| Profit (loss) carried forward | 14 | €125,997 | €125,997 | = | 0.0% |
| Amounts payable | 17/49 | €10,425 | €4,698 | -€5,727 | -54.9% |
| Amounts payable within one year | 42/48 | €10,425 | €4,698 | -€5,727 | -54.9% |
| Trade debts | 44 | €70 | €81 | +€12 | +16.7% |
| Suppliers | 440/4 | €70 | €81 | +€12 | +16.7% |
| Taxes, remuneration and social security | 45 | €10,228 | €4,617 | -€5,611 | -54.9% |
| Taxes | 450/3 | €10,228 | €4,617 | -€5,611 | -54.9% |
| Other amounts payable | 47/48 | €128 | - | -€128 | |
| Remuneration, social security and pensions | 62 | €2,250 | €802 | -€1,448 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €628 | -€591 | -48.5% |
| Other operating charges | 640/8 | €451 | €894 | +€443 | +98.2% |
| Gross operating margin | 9900 | €30,058 | €34,489 | +€4,431 | +14.7% |
| Operating profit (loss) | 9901 | €26,139 | €32,166 | +€6,027 | +23.1% |
| Financial income | 75/76B | €297 | €388 | +€92 | +30.8% |
| Recurring financial income | 75 | €297 | €388 | +€92 | +30.8% |
| Financial charges | 65/66B | €847 | €667 | -€180 | -21.2% |
| Recurring financial charges | 65 | €847 | €667 | -€180 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €25,589 | €31,887 | +€6,298 | +24.6% |
| Income taxes | 67/77 | €5,645 | €6,807 | +€1,162 | +20.6% |
| Profit (loss) for the period | 9904 | €19,944 | €25,080 | +€5,136 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,944 | €25,080 | +€5,136 | +25.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.