Brightside Consulting: 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.
Brightside Consulting
Largest movements
- Receivables within one year +€13,188
up €13,188 (+39.3%), from €33,573 to €46,761
of which Other amounts receivable: +€17,156
- Cash -€10,194
down €10,194 (-36.8%), from €27,732 to €17,539
mainly Receivables within one year (-€13,188) and Tax, wage and social debts (-€1,525)
- Tangible fixed assets -€6,085
down €6,085 (-91.8%), from €6,629 to €544
- Tax, wage and social debts -€1,525
down €1,525 (-48.3%), from €3,155 to €1,630
- Profit (loss) carried forward -€1,442
down €1,442 (-2.3%), from €63,272 to €61,829
- Gross operating margin -€20,386
down €20,386 (-72.3%), from €28,202 to €7,816
- Taxes -€3,238
down €3,238 (-64.4%), from €5,025 to €1,787
- Other operating charges +€1,047
up €1,047 (+351.7%), from €298 to €1,345
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 | €68,193 | €65,117 | -€3,076 | -4.5% |
| Fixed assets | 21/28 | €6,629 | €544 | -€6,085 | -91.8% |
| Tangible fixed assets | 22/27 | €6,629 | €544 | -€6,085 | -91.8% |
| Furniture and vehicles | 24 | €6,629 | €544 | -€6,085 | -91.8% |
| Current assets | 29/58 | €61,563 | €64,573 | +€3,009 | +4.9% |
| Amounts receivable within one year | 40/41 | €33,573 | €46,761 | +€13,188 | +39.3% |
| Trade receivables | 40 | €9,450 | €5,483 | -€3,968 | -42.0% |
| Other amounts receivable | 41 | €24,123 | €41,279 | +€17,156 | +71.1% |
| Cash at bank and in hand | 54/58 | €27,732 | €17,539 | -€10,194 | -36.8% |
| Deferred charges and accrued income | 490/1 | €258 | €273 | +€15 | +5.8% |
| Total equity and liabilities | 10/49 | €68,193 | €65,117 | -€3,076 | -4.5% |
| Equity | 10/15 | €64,772 | €63,329 | -€1,442 | -2.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | - | -€1,500 | |
| Other | 1109/19 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €63,272 | €61,829 | -€1,442 | -2.3% |
| Amounts payable | 17/49 | €3,421 | €1,788 | -€1,633 | -47.7% |
| Amounts payable within one year | 42/48 | €3,421 | €1,788 | -€1,633 | -47.7% |
| Trade debts | 44 | €266 | €158 | -€108 | -40.5% |
| Suppliers | 440/4 | €266 | €158 | -€108 | -40.5% |
| Taxes, remuneration and social security | 45 | €3,155 | €1,630 | -€1,525 | -48.3% |
| Taxes | 450/3 | €3,155 | €1,630 | -€1,525 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,085 | €6,085 | = | 0.0% |
| Other operating charges | 640/8 | €298 | €1,345 | +€1,047 | +351.7% |
| Gross operating margin | 9900 | €28,202 | €7,816 | -€20,386 | -72.3% |
| Operating profit (loss) | 9901 | €21,820 | €386 | -€21,433 | -98.2% |
| Financial income | 75/76B | €1 | €20 | +€19 | +2995.2% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +2995.2% |
| Financial charges | 65/66B | €231 | €61 | -€170 | -73.4% |
| Recurring financial charges | 65 | €231 | €61 | -€170 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | €21,589 | €344 | -€21,245 | -98.4% |
| Income taxes | 67/77 | €5,025 | €1,787 | -€3,238 | -64.4% |
| Profit (loss) for the period | 9904 | €16,564 | -€1,442 | -€18,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,564 | -€1,442 | -€18,006 |
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 5 October 2026 via checked.be.