BRIGHTNET: 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.
BRIGHTNET
Largest movements
- Cash +€327,309
up €327,309 (+19.8%), from €1.6m to €2.0m
mainly Trade debts (+€336,711) and Tax, wage and social debts (+€103,611)
- Deferred charges and accrued income +€46,772
up €46,772 (+7996.2%), from €585 to €47,356
- Receivables within one year +€31,611
up €31,611 (+2.9%), from €1.1m to €1.1m
of which Trade receivables: +€45,378
- Trade debts +€336,711
up €336,711 (+149.8%), from €224,781 to €561,492
of which Bills of exchange payable: +€313,715
- Tax, wage and social debts +€103,611
up €103,611 (+6.3%), from €1.6m to €1.7m
of which Remuneration and social security: +€182,207
- Profit (loss) carried forward -€66,303
down €66,303 (-17.5%), from €378,010 to €311,706
- Other debts +€47,110
up €47,110 (+23.2%), from €202,709 to €249,819
- Staff costs -€218,072
down €218,072 (-2.1%), from €10.2m to €10.0m
- Gross operating margin -€203,037
down €203,037 (-2.0%), from €10.2m to €10.0m
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 | €2,735,158 | €3,137,989 | +€402,832 | +14.7% |
| Fixed assets | 21/28 | €12,415 | €9,554 | -€2,861 | -23.0% |
| Tangible fixed assets | 22/27 | €5,149 | €2,288 | -€2,861 | -55.6% |
| Plant, machinery and equipment | 23 | €5,149 | €2,288 | -€2,861 | -55.6% |
| Financial fixed assets | 28 | €7,266 | €7,266 | = | 0.0% |
| Current assets | 29/58 | €2,722,743 | €3,128,435 | +€405,692 | +14.9% |
| Amounts receivable within one year | 40/41 | €1,072,265 | €1,103,877 | +€31,611 | +2.9% |
| Trade receivables | 40 | €624,378 | €669,756 | +€45,378 | +7.3% |
| Other amounts receivable | 41 | €447,887 | €434,121 | -€13,767 | -3.1% |
| Cash at bank and in hand | 54/58 | €1,649,892 | €1,977,202 | +€327,309 | +19.8% |
| Deferred charges and accrued income | 490/1 | €585 | €47,356 | +€46,772 | +7996.2% |
| Total equity and liabilities | 10/49 | €2,735,158 | €3,137,989 | +€402,832 | +14.7% |
| Equity | 10/15 | €398,470 | €332,166 | -€66,303 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €378,010 | €311,706 | -€66,303 | -17.5% |
| Amounts payable | 17/49 | €2,336,688 | €2,805,823 | +€469,135 | +20.1% |
| Amounts payable within one year | 42/48 | €2,319,954 | €2,805,823 | +€485,869 | +20.9% |
| Financial debts | 43 | €254,287 | €252,723 | -€1,563 | -0.6% |
| Credit institutions | 430/8 | €254,287 | €252,723 | -€1,563 | -0.6% |
| Trade debts | 44 | €224,781 | €561,492 | +€336,711 | +149.8% |
| Suppliers | 440/4 | €224,781 | €247,778 | +€22,997 | +10.2% |
| Bills of exchange payable | 441 | - | €313,715 | +€313,715 | |
| Taxes, remuneration and social security | 45 | €1,638,177 | €1,741,788 | +€103,611 | +6.3% |
| Taxes | 450/3 | €226,901 | €148,305 | -€78,596 | -34.6% |
| Remuneration and social security | 454/9 | €1,411,276 | €1,593,483 | +€182,207 | +12.9% |
| Other amounts payable | 47/48 | €202,709 | €249,819 | +€47,110 | +23.2% |
| Accrued charges and deferred income | 492/3 | €16,734 | - | -€16,734 | |
| Remuneration, social security and pensions | 62 | €10,190,592 | €9,972,519 | -€218,072 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,821 | €2,861 | -€960 | -25.1% |
| Other operating charges | 640/8 | €1,720 | €2,315 | +€595 | +34.6% |
| Gross operating margin | 9900 | €10,168,554 | €9,965,517 | -€203,037 | -2.0% |
| Operating profit (loss) | 9901 | -€27,579 | -€12,178 | +€15,401 | +55.8% |
| Financial income | 75/76B | €4,169 | €4,427 | +€257 | +6.2% |
| Recurring financial income | 75 | €4,169 | €4,427 | +€257 | +6.2% |
| Financial charges | 65/66B | €20,082 | €13,914 | -€6,167 | -30.7% |
| Recurring financial charges | 65 | €20,082 | €13,914 | -€6,167 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€43,491 | -€21,665 | +€21,826 | +50.2% |
| Income taxes | 67/77 | €37,836 | €44,638 | +€6,802 | +18.0% |
| Profit (loss) for the period | 9904 | -€81,327 | -€66,303 | +€15,024 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,327 | -€66,303 | +€15,024 | +18.5% |
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 8 October 2026 via checked.be.