Brightside Productions: 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 Productions
Largest movements
- Deferred charges and accrued income +€1.4m
up €1.4m (+939%), from €144,096 to €1.5m
- Receivables within one year +€116,297
up €116,297 (+923%), from €12,601 to €128,899
of which Trade receivables: +€88,515
- Cash +€100,301
up €100,301 (+73.9%), from €135,724 to €236,025
mainly Accrued charges and deferred income (+€1.1m) and Contributions, distributions and other (+€450,500)
- Accrued charges and deferred income +€1.1m
up €1.1m (+787%), from €142,350 to €1.3m
- Investment grants +€450,500
up €450,500 (+474%), from €95,000 to €545,500
- Profit (loss) carried forward -€25,953
down €25,953 (-55.5%), from -€46,802 to -€72,755
- Trade debts +€20,081
up €20,081 (+44.0%), from €45,647 to €65,728
- Financial income +€39,002
up €39,002 (+97.5%), from €40,000 to €79,002
- Gross operating margin -€20,158
down €20,158 (-24.7%), from -€81,572 to -€101,730
- Financial charges -€1,881
down €1,881 (-36.8%), from €5,105 to €3,224
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 | €293,171 | €1,862,381 | +€1.6m | +535% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €292,421 | €1,861,631 | +€1.6m | +537% |
| Amounts receivable within one year | 40/41 | €12,601 | €128,899 | +€116,297 | +923% |
| Trade receivables | 40 | €5,000 | €93,515 | +€88,515 | +1,770% |
| Other amounts receivable | 41 | €7,601 | €35,384 | +€27,783 | +366% |
| Cash at bank and in hand | 54/58 | €135,724 | €236,025 | +€100,301 | +73.9% |
| Deferred charges and accrued income | 490/1 | €144,096 | €1,496,708 | +€1.4m | +939% |
| Total equity and liabilities | 10/49 | €293,171 | €1,862,381 | +€1.6m | +535% |
| Equity | 10/15 | €49,198 | €473,745 | +€424,547 | +863% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,802 | -€72,755 | -€25,953 | -55.5% |
| Investment grants | 15 | €95,000 | €545,500 | +€450,500 | +474% |
| Amounts payable | 17/49 | €243,973 | €1,388,636 | +€1.1m | +469% |
| Amounts payable within one year | 42/48 | €101,623 | €126,614 | +€24,991 | +24.6% |
| Trade debts | 44 | €45,647 | €65,728 | +€20,081 | +44.0% |
| Suppliers | 440/4 | €45,647 | €65,728 | +€20,081 | +44.0% |
| Other amounts payable | 47/48 | €55,976 | €60,886 | +€4,910 | +8.8% |
| Accrued charges and deferred income | 492/3 | €142,350 | €1,262,022 | +€1.1m | +787% |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€81,572 | -€101,730 | -€20,158 | -24.7% |
| Operating profit (loss) | 9901 | -€81,697 | -€101,730 | -€20,033 | -24.5% |
| Financial income | 75/76B | €40,000 | €79,002 | +€39,002 | +97.5% |
| Recurring financial income | 75 | €40,000 | €79,002 | +€39,002 | +97.5% |
| Financial charges | 65/66B | €5,105 | €3,224 | -€1,881 | -36.8% |
| Recurring financial charges | 65 | €5,105 | €3,224 | -€1,881 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€46,802 | -€25,953 | +€20,850 | +44.5% |
| Profit (loss) for the period | 9904 | -€46,802 | -€25,953 | +€20,850 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,802 | -€25,953 | +€20,850 | +44.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.