Brightside Consultancy: 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.
Brightside Consultancy
Largest movements
- Receivables within one year +€13,448
up €13,448 (+126%), from €10,674 to €24,122
of which Trade receivables: +€13,448
- Tangible fixed assets -€4,761
down €4,761 (-28.6%), from €16,638 to €11,878
- Cash -€2,188
down €2,188 (-38.5%), from €5,677 to €3,489
mainly Receivables within one year (-€13,448) and Other debts (-€2,988)
- Tax, wage and social debts +€8,240
up €8,240 (+216%), from €3,807 to €12,048
- Other debts -€2,988
down €2,988 (-12.3%), from €24,331 to €21,343
- Profit (loss) carried forward +€1,457
up €1,457 (+5.5%), from -€26,259 to -€24,802
- Gross operating margin +€3,550
up €3,550 (+65.4%), from €5,428 to €8,977
- Taxes +€1,451
up €1,451 (+349%), from €416 to €1,867
- Financial charges +€668
up €668 (+679%), from €98 to €766
- Depreciation +€579
up €579 (+13.8%), from €4,182 to €4,761
- Other operating charges -€502
down €502 (-79.9%), from €628 to €127
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 | €34,189 | €40,689 | +€6,499 | +19.0% |
| Fixed assets | 21/28 | €16,638 | €11,878 | -€4,761 | -28.6% |
| Tangible fixed assets | 22/27 | €16,638 | €11,878 | -€4,761 | -28.6% |
| Plant, machinery and equipment | 23 | €3,032 | €2,128 | -€904 | -29.8% |
| Furniture and vehicles | 24 | €5,448 | €3,652 | -€1,795 | -33.0% |
| Other tangible fixed assets | 26 | €8,159 | €6,098 | -€2,061 | -25.3% |
| Current assets | 29/58 | €17,551 | €28,811 | +€11,260 | +64.2% |
| Amounts receivable within one year | 40/41 | €10,674 | €24,122 | +€13,448 | +126% |
| Trade receivables | 40 | €8,290 | €21,738 | +€13,448 | +162% |
| Other amounts receivable | 41 | €2,384 | €2,384 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,677 | €3,489 | -€2,188 | -38.5% |
| Deferred charges and accrued income | 490/1 | €1,200 | €1,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,189 | €40,689 | +€6,499 | +19.0% |
| Equity | 10/15 | €2,013 | €3,470 | +€1,457 | +72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,672 | €9,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,672 | €9,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,259 | -€24,802 | +€1,457 | +5.5% |
| Amounts payable | 17/49 | €32,176 | €37,219 | +€5,042 | +15.7% |
| Amounts payable within one year | 42/48 | €32,176 | €37,219 | +€5,042 | +15.7% |
| Trade debts | 44 | €4,038 | €3,828 | -€210 | -5.2% |
| Suppliers | 440/4 | €4,038 | €3,828 | -€210 | -5.2% |
| Taxes, remuneration and social security | 45 | €3,807 | €12,048 | +€8,240 | +216% |
| Taxes | 450/3 | €3,807 | €12,048 | +€8,240 | +216% |
| Other amounts payable | 47/48 | €24,331 | €21,343 | -€2,988 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,182 | €4,761 | +€579 | +13.8% |
| Other operating charges | 640/8 | €628 | €127 | -€502 | -79.9% |
| Non-recurring operating charges | 66A | €1,320 | €0 | -€1,320 | -100% |
| Gross operating margin | 9900 | €5,428 | €8,977 | +€3,550 | +65.4% |
| Operating profit (loss) | 9901 | -€702 | €4,090 | +€4,792 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €98 | €766 | +€668 | +679% |
| Recurring financial charges | 65 | €98 | €766 | +€668 | +679% |
| Profit (loss) for the period before taxes | 9903 | -€800 | €3,324 | +€4,124 | |
| Income taxes | 67/77 | €416 | €1,867 | +€1,451 | +349% |
| Profit (loss) for the period | 9904 | -€1,217 | €1,457 | +€2,674 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,217 | €1,457 | +€2,674 |
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 27 October 2026 via checked.be.