Brightsight: 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.
Brightsight
Largest movements
- Receivables within one year +€2,636
up €2,636 (+10.0%), from €26,236 to €28,872
of which Trade receivables: +€2,588
- Cash -€2,280
down €2,280 (-4.4%), from €51,638 to €49,358
mainly Other debts (-€7,500) and Contributions, distributions and other (-€7,500)
- Deferred charges and accrued income +€951
up €951 (+99.8%), from €953 to €1,904
- Other debts -€7,500
down €7,500 (-50.0%), from €15,000 to €7,500
- Profit (loss) carried forward +€7,098
up €7,098 (+28.5%), from €24,868 to €31,966
- Trade debts +€4,824
up €4,824 (+44.1%), from €10,945 to €15,769
- Tax, wage and social debts -€2,808
down €2,808 (-8.6%), from €32,514 to €29,706
of which Taxes: -€5,258
- Staff costs +€13,184
up €13,184 (+10.5%), from €125,301 to €138,485
- Financial income +€7,504
up €7,504 (+3152.9%), from €238 to €7,742
- Gross operating margin -€3,545
down €3,545 (-2.3%), from €154,216 to €150,671
- Taxes -€3,528
down €3,528 (-62.4%), from €5,653 to €2,125
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 | €86,327 | €88,229 | +€1,902 | +2.2% |
| Fixed assets | 21/28 | €7,500 | €8,095 | +€595 | +7.9% |
| Tangible fixed assets | 22/27 | - | €595 | +€595 | |
| Furniture and vehicles | 24 | - | €595 | +€595 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €78,827 | €80,134 | +€1,307 | +1.7% |
| Amounts receivable within one year | 40/41 | €26,236 | €28,872 | +€2,636 | +10.0% |
| Trade receivables | 40 | €22,184 | €24,772 | +€2,588 | +11.7% |
| Other amounts receivable | 41 | €4,052 | €4,100 | +€48 | +1.2% |
| Cash at bank and in hand | 54/58 | €51,638 | €49,358 | -€2,280 | -4.4% |
| Deferred charges and accrued income | 490/1 | €953 | €1,904 | +€951 | +99.8% |
| Total equity and liabilities | 10/49 | €86,327 | €88,229 | +€1,902 | +2.2% |
| Equity | 10/15 | €27,868 | €34,966 | +€7,098 | +25.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,868 | €31,966 | +€7,098 | +28.5% |
| Amounts payable | 17/49 | €58,459 | €53,263 | -€5,196 | -8.9% |
| Amounts payable within one year | 42/48 | €58,459 | €52,975 | -€5,484 | -9.4% |
| Trade debts | 44 | €10,945 | €15,769 | +€4,824 | +44.1% |
| Suppliers | 440/4 | €10,945 | €15,769 | +€4,824 | +44.1% |
| Taxes, remuneration and social security | 45 | €32,514 | €29,706 | -€2,808 | -8.6% |
| Taxes | 450/3 | €18,683 | €13,425 | -€5,258 | -28.1% |
| Remuneration and social security | 454/9 | €13,831 | €16,281 | +€2,450 | +17.7% |
| Other amounts payable | 47/48 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €288 | +€288 | |
| Remuneration, social security and pensions | 62 | €125,301 | €138,485 | +€13,184 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €254 | +€254 | |
| Other operating charges | 640/8 | €366 | €1,287 | +€921 | +251.6% |
| Gross operating margin | 9900 | €154,216 | €150,671 | -€3,545 | -2.3% |
| Operating profit (loss) | 9901 | €28,549 | €10,645 | -€17,904 | -62.7% |
| Financial income | 75/76B | €238 | €7,742 | +€7,504 | +3152.9% |
| Recurring financial income | 75 | €238 | €7,742 | +€7,504 | +3152.9% |
| Financial charges | 65/66B | €2,740 | €1,664 | -€1,076 | -39.3% |
| Recurring financial charges | 65 | €2,740 | €1,664 | -€1,076 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €26,047 | €16,723 | -€9,324 | -35.8% |
| Income taxes | 67/77 | €5,653 | €2,125 | -€3,528 | -62.4% |
| Profit (loss) for the period | 9904 | €20,394 | €14,598 | -€5,796 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,394 | €14,598 | -€5,796 | -28.4% |
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 12 October 2026 via checked.be.