BrightSeven: 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.
BrightSeven
Largest movements
- Tangible fixed assets -€3,677
down €3,677 (-71.6%), from €5,136 to €1,460
- Receivables within one year +€2,527
up €2,527 (+31.1%), from €8,113 to €10,640
- Cash -€2,072
down €2,072 (-34.1%), from €6,077 to €4,004
mainly Receivables within one year (-€2,527) and Trade debts (-€1,936)
- Trade debts -€1,936
no longer reported in 2025 (was €1,936)
- Reserves -€1,860
down €1,860 (-8.5%), from €21,860 to €20,000
of which Non-distributable reserves: -€1,860
- Tax, wage and social debts +€347
up €347 (+106%), from €325 to €672
- Profit (loss) carried forward +€227
up €227 (+2.3%), from -€9,936 to -€9,708
- Gross operating margin +€5,132
up €5,132, from -€3,501 to €1,631
- Depreciation -€1,714
down €1,714 (-47.9%), from €3,576 to €1,862
- Other operating charges -€57
down €57 (-13.8%), from €408 to €352
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 | €20,386 | €17,164 | -€3,222 | -15.8% |
| Fixed assets | 21/28 | €6,196 | €2,520 | -€3,677 | -59.3% |
| Tangible fixed assets | 22/27 | €5,136 | €1,460 | -€3,677 | -71.6% |
| Furniture and vehicles | 24 | €5,136 | €1,460 | -€3,677 | -71.6% |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €14,189 | €14,644 | +€455 | +3.2% |
| Amounts receivable within one year | 40/41 | €8,113 | €10,640 | +€2,527 | +31.1% |
| Other amounts receivable | 41 | €8,113 | €10,640 | +€2,527 | +31.1% |
| Cash at bank and in hand | 54/58 | €6,077 | €4,004 | -€2,072 | -34.1% |
| Total equity and liabilities | 10/49 | €20,386 | €17,164 | -€3,222 | -15.8% |
| Equity | 10/15 | €18,124 | €16,492 | -€1,633 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €20,000 | -€1,860 | -8.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,936 | -€9,708 | +€227 | +2.3% |
| Amounts payable | 17/49 | €2,261 | €672 | -€1,589 | -70.3% |
| Amounts payable within one year | 42/48 | €2,261 | €672 | -€1,589 | -70.3% |
| Trade debts | 44 | €1,936 | - | -€1,936 | |
| Suppliers | 440/4 | €1,936 | - | -€1,936 | |
| Taxes, remuneration and social security | 45 | €325 | €672 | +€347 | +106% |
| Taxes | 450/3 | €325 | €672 | +€347 | +106% |
| Non-recurring operating income | 76A | - | €3,785 | +€3,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,576 | €1,862 | -€1,714 | -47.9% |
| Other operating charges | 640/8 | €408 | €352 | -€57 | -13.8% |
| Gross operating margin | 9900 | -€3,501 | €1,631 | +€5,132 | |
| Operating profit (loss) | 9901 | -€7,485 | -€583 | +€6,903 | +92.2% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €721 | €718 | -€3 | -0.4% |
| Recurring financial charges | 65 | €721 | €718 | -€3 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,206 | -€1,286 | +€6,920 | +84.3% |
| Income taxes | 67/77 | €325 | €347 | +€21 | +6.5% |
| Profit (loss) for the period | 9904 | -€8,531 | -€1,633 | +€6,899 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,531 | -€1,633 | +€6,899 | +80.9% |
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 19 October 2026 via checked.be.