BRIGHTSIDE MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€17,610
down €17,610 (-3.8%), from €462,906 to €445,296
- Cash +€13,016
up €13,016 (+12.8%), from €101,626 to €114,642
mainly Net result for the year (+€82,890) and Depreciation (+€17,610)
- Reserves +€37,890
up €37,890 (+10.2%), from €371,260 to €409,150
of which Distributable reserves: +€37,890
- Debts after one year -€16,641
down €16,641 (-5.3%), from €316,669 to €300,028
- Trade debts -€12,997
down €12,997 (-89.9%), from €14,465 to €1,468
- Tax, wage and social debts -€11,963
down €11,963 (-37.1%), from €32,240 to €20,277
- Gross operating margin +€24,241
up €24,241 (+20.2%), from €120,218 to €144,459
- Taxes +€7,814
up €7,814 (+26.9%), from €28,999 to €36,813
- Financial income +€3,591
up €3,591 (+53.8%), from €6,677 to €10,267
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 | €763,926 | €760,535 | -€3,391 | -0.4% |
| Fixed assets | 21/28 | €462,906 | €445,296 | -€17,610 | -3.8% |
| Tangible fixed assets | 22/27 | €462,906 | €445,296 | -€17,610 | -3.8% |
| Land and buildings | 22 | €439,655 | €431,069 | -€8,586 | -2.0% |
| Plant, machinery and equipment | 23 | €1,136 | €609 | -€527 | -46.4% |
| Furniture and vehicles | 24 | €16,758 | €8,656 | -€8,102 | -48.3% |
| Other tangible fixed assets | 26 | €5,357 | €4,962 | -€395 | -7.4% |
| Current assets | 29/58 | €301,021 | €315,239 | +€14,218 | +4.7% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €150,826 | €148,247 | -€2,579 | -1.7% |
| Trade receivables | 40 | €31,901 | €17,097 | -€14,804 | -46.4% |
| Other amounts receivable | 41 | €118,925 | €131,150 | +€12,225 | +10.3% |
| Cash at bank and in hand | 54/58 | €101,626 | €114,642 | +€13,016 | +12.8% |
| Deferred charges and accrued income | 490/1 | €8,568 | €12,350 | +€3,781 | +44.1% |
| Total equity and liabilities | 10/49 | €763,926 | €760,535 | -€3,391 | -0.4% |
| Equity | 10/15 | €384,231 | €422,121 | +€37,890 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €371,260 | €409,150 | +€37,890 | +10.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €371,260 | €409,150 | +€37,890 | +10.2% |
| Profit (loss) carried forward | 14 | €571 | €571 | +€0 | 0.0% |
| Amounts payable | 17/49 | €379,695 | €338,414 | -€41,281 | -10.9% |
| Amounts payable after more than one year | 17 | €316,669 | €300,028 | -€16,641 | -5.3% |
| Financial debts | 170/4 | €316,669 | €300,028 | -€16,641 | -5.3% |
| Amounts payable within one year | 42/48 | €63,026 | €38,386 | -€24,640 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €16,322 | €16,641 | +€319 | +2.0% |
| Trade debts | 44 | €14,465 | €1,468 | -€12,997 | -89.9% |
| Suppliers | 440/4 | €14,465 | €1,468 | -€12,997 | -89.9% |
| Taxes, remuneration and social security | 45 | €32,240 | €20,277 | -€11,963 | -37.1% |
| Taxes | 450/3 | €32,240 | €20,277 | -€11,963 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,843 | €17,610 | -€233 | -1.3% |
| Other operating charges | 640/8 | €3,166 | €3,862 | +€696 | +22.0% |
| Gross operating margin | 9900 | €120,218 | €144,459 | +€24,241 | +20.2% |
| Operating profit (loss) | 9901 | €99,209 | €122,987 | +€23,779 | +24.0% |
| Financial income | 75/76B | €6,677 | €10,267 | +€3,591 | +53.8% |
| Recurring financial income | 75 | €6,677 | €10,267 | +€3,591 | +53.8% |
| Financial charges | 65/66B | €13,950 | €13,551 | -€398 | -2.9% |
| Recurring financial charges | 65 | €13,950 | €13,551 | -€398 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €91,936 | €119,704 | +€27,768 | +30.2% |
| Income taxes | 67/77 | €28,999 | €36,813 | +€7,814 | +26.9% |
| Profit (loss) for the period | 9904 | €62,937 | €82,890 | +€19,954 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,937 | €82,890 | +€19,954 | +31.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.