BRIGHTLINE: 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.
BRIGHTLINE
Largest movements
- Receivables within one year -€24,940
down €24,940 (-21.2%), from €117,754 to €92,813
of which Trade receivables: -€22,984
- Cash +€14,735
up €14,735 (+134.9%), from €10,921 to €25,655
mainly Receivables within one year (+€24,940) and Trade debts (+€8,274)
- Profit (loss) carried forward -€15,569
down €15,569 (-214.7%), from -€7,251 to -€22,820
- Tax, wage and social debts -€10,667
down €10,667 (-45.5%), from €23,445 to €12,778
of which Remuneration and social security: -€10,761
- Trade debts +€8,274
up €8,274 (+23.9%), from €34,563 to €42,837
- Other debts +€7,511
up €7,511 (+11.8%), from €63,424 to €70,935
- Staff costs +€8,823
up €8,823 (+23.2%), from €37,972 to €46,795
- Gross operating margin -€7,949
down €7,949 (-19.0%), from €41,893 to €33,944
- Other operating charges -€1,226
down €1,226 (-64.5%), from €1,902 to €676
- Financial charges -€1,097
down €1,097, from €834 to -€263
- Depreciation +€419
up €419 (+24.6%), from €1,702 to €2,121
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 | €134,641 | €124,190 | -€10,450 | -7.8% |
| Fixed assets | 21/28 | €5,911 | €4,949 | -€963 | -16.3% |
| Tangible fixed assets | 22/27 | €5,911 | €4,949 | -€963 | -16.3% |
| Plant, machinery and equipment | 23 | €1,552 | €960 | -€592 | -38.1% |
| Furniture and vehicles | 24 | €4,359 | €3,988 | -€371 | -8.5% |
| Current assets | 29/58 | €128,729 | €119,242 | -€9,488 | -7.4% |
| Amounts receivable within one year | 40/41 | €117,754 | €92,813 | -€24,940 | -21.2% |
| Trade receivables | 40 | €115,038 | €92,053 | -€22,984 | -20.0% |
| Other amounts receivable | 41 | €2,716 | €760 | -€1,956 | -72.0% |
| Cash at bank and in hand | 54/58 | €10,921 | €25,655 | +€14,735 | +134.9% |
| Deferred charges and accrued income | 490/1 | €55 | €773 | +€718 | +1306.3% |
| Total equity and liabilities | 10/49 | €134,641 | €124,190 | -€10,450 | -7.8% |
| Equity | 10/15 | €13,209 | -€2,360 | -€15,569 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,251 | -€22,820 | -€15,569 | -214.7% |
| Amounts payable | 17/49 | €121,432 | €126,550 | +€5,118 | +4.2% |
| Amounts payable within one year | 42/48 | €121,432 | €126,550 | +€5,118 | +4.2% |
| Trade debts | 44 | €34,563 | €42,837 | +€8,274 | +23.9% |
| Suppliers | 440/4 | €34,563 | €42,837 | +€8,274 | +23.9% |
| Taxes, remuneration and social security | 45 | €23,445 | €12,778 | -€10,667 | -45.5% |
| Taxes | 450/3 | €504 | €598 | +€94 | +18.6% |
| Remuneration and social security | 454/9 | €22,941 | €12,180 | -€10,761 | -46.9% |
| Other amounts payable | 47/48 | €63,424 | €70,935 | +€7,511 | +11.8% |
| Remuneration, social security and pensions | 62 | €37,972 | €46,795 | +€8,823 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,702 | €2,121 | +€419 | +24.6% |
| Other operating charges | 640/8 | €1,902 | €676 | -€1,226 | -64.5% |
| Gross operating margin | 9900 | €41,893 | €33,944 | -€7,949 | -19.0% |
| Operating profit (loss) | 9901 | €318 | -€15,647 | -€15,965 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €834 | -€263 | -€1,097 | |
| Recurring financial charges | 65 | €834 | -€263 | -€1,097 | |
| Profit (loss) for the period before taxes | 9903 | -€516 | -€15,384 | -€14,868 | -2882.9% |
| Income taxes | 67/77 | €237 | €185 | -€52 | -22.0% |
| Profit (loss) for the period | 9904 | -€753 | -€15,569 | -€14,816 | -1968.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€753 | -€15,569 | -€14,816 | -1968.6% |
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 6 October 2026 via checked.be.