BRIGHTNESS: 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.
BRIGHTNESS
Largest movements
- Tangible fixed assets -€11,342
down €11,342 (-62.7%), from €18,099 to €6,757
of which Furniture and vehicles: -€10,238
- Receivables within one year +€5,198
up €5,198 (+28.7%), from €18,135 to €23,332
of which Trade receivables: +€5,363
- Cash -€1,670
down €1,670 (-2.8%), from €60,688 to €59,018
mainly Net result for the year (-€13,203) and Receivables within one year (-€5,198)
- Profit (loss) carried forward -€13,203
down €13,203 (-27.3%), from €48,396 to €35,193
- Tax, wage and social debts +€4,393
up €4,393 (+72.1%), from €6,090 to €10,484
of which Remuneration and social security: +€6,000
- Current portion of long-term debt -€1,896
no longer reported in 2025 (was €1,896)
- Accrued charges and deferred income +€1,669
new in 2025: €1,669
- Other debts +€1,396
up €1,396 (+6.1%), from €22,872 to €24,268
- Gross operating margin -€11,379
down €11,379, from €11,243 to -€136
- Financial charges +€1,711
up €1,711 (+1,051%), from €163 to €1,874
- Depreciation -€1,124
down €1,124 (-9.0%), from €12,466 to €11,342
- Other operating charges -€753
down €753 (-90.1%), from €836 to €83
- Financial income +€449
up €449 (+286%), from €157 to €606
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 | €100,281 | €93,055 | -€7,226 | -7.2% |
| Fixed assets | 21/28 | €20,624 | €9,257 | -€11,367 | -55.1% |
| Tangible fixed assets | 22/27 | €18,099 | €6,757 | -€11,342 | -62.7% |
| Plant, machinery and equipment | 23 | €1,104 | - | -€1,104 | |
| Furniture and vehicles | 24 | €16,995 | €6,757 | -€10,238 | -60.2% |
| Financial fixed assets | 28 | €2,525 | €2,500 | -€25 | -1.0% |
| Current assets | 29/58 | €79,657 | €83,798 | +€4,141 | +5.2% |
| Amounts receivable within one year | 40/41 | €18,135 | €23,332 | +€5,198 | +28.7% |
| Trade receivables | 40 | €13,135 | €18,497 | +€5,363 | +40.8% |
| Other amounts receivable | 41 | €5,000 | €4,835 | -€165 | -3.3% |
| Cash at bank and in hand | 54/58 | €60,688 | €59,018 | -€1,670 | -2.8% |
| Deferred charges and accrued income | 490/1 | €834 | €1,448 | +€614 | +73.6% |
| Total equity and liabilities | 10/49 | €100,281 | €93,055 | -€7,226 | -7.2% |
| Equity | 10/15 | €68,847 | €55,644 | -€13,203 | -19.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Other | 1319 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €48,396 | €35,193 | -€13,203 | -27.3% |
| Amounts payable | 17/49 | €31,433 | €37,410 | +€5,977 | +19.0% |
| Amounts payable within one year | 42/48 | €31,433 | €35,742 | +€4,308 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €1,896 | - | -€1,896 | |
| Trade debts | 44 | €575 | €990 | +€416 | +72.3% |
| Suppliers | 440/4 | €575 | €990 | +€416 | +72.3% |
| Taxes, remuneration and social security | 45 | €6,090 | €10,484 | +€4,393 | +72.1% |
| Taxes | 450/3 | €6,090 | €4,484 | -€1,607 | -26.4% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €22,872 | €24,268 | +€1,396 | +6.1% |
| Accrued charges and deferred income | 492/3 | - | €1,669 | +€1,669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,466 | €11,342 | -€1,124 | -9.0% |
| Other operating charges | 640/8 | €836 | €83 | -€753 | -90.1% |
| Gross operating margin | 9900 | €11,243 | -€136 | -€11,379 | |
| Operating profit (loss) | 9901 | -€2,059 | -€11,561 | -€9,502 | -461% |
| Financial income | 75/76B | €157 | €606 | +€449 | +286% |
| Recurring financial income | 75 | €157 | €606 | +€449 | +286% |
| Financial charges | 65/66B | €163 | €1,874 | +€1,711 | +1,051% |
| Recurring financial charges | 65 | €163 | €1,874 | +€1,711 | +1,051% |
| Profit (loss) for the period before taxes | 9903 | -€2,065 | -€12,829 | -€10,764 | -521% |
| Income taxes | 67/77 | €6 | €374 | +€368 | +6,131% |
| Profit (loss) for the period | 9904 | -€2,071 | -€13,203 | -€11,132 | -538% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,071 | -€13,203 | -€11,132 | -538% |
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 21 October 2026 via checked.be.