BRIGHTSKIES.BE: 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.
BRIGHTSKIES.BE
Largest movements
- Receivables within one year +€24,233
up €24,233 (+24.7%), from €97,955 to €122,189
of which Other amounts receivable: +€13,146
- Stocks and contracts +€4,125
up €4,125 (+38.7%), from €10,655 to €14,781
- Cash -€2,058
down €2,058 (-23.3%), from €8,831 to €6,773
mainly Receivables within one year (-€24,233) and Debts after one year (-€6,624)
- Tangible fixed assets +€1,632
up €1,632 (+22.6%), from €7,228 to €8,860
of which Other tangible fixed assets: +€1,573
- Tax, wage and social debts +€20,136
up €20,136 (+71.1%), from €28,326 to €48,462
- Reserves +€14,428
up €14,428 (+42.4%), from €34,001 to €48,429
- Debts after one year -€6,624
down €6,624 (-53.2%), from €12,457 to €5,833
- Current portion of long-term debt -€4,118
down €4,118 (-38.3%), from €10,742 to €6,624
- Other debts +€2,500
new in 2024: €2,500
- Gross operating margin +€11,226
up €11,226 (+49.1%), from €22,855 to €34,081
- Taxes +€1,715
up €1,715 (+28.8%), from €5,958 to €7,673
- Other operating charges +€1,270
up €1,270 (+164.9%), from €770 to €2,040
- Financial charges -€953
down €953 (-14.0%), from €6,826 to €5,873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,084 | €153,280 | +€28,196 | +22.5% |
| Formation expenses | 20 | €414 | €177 | -€237 | -57.1% |
| Fixed assets | 21/28 | €7,228 | €8,860 | +€1,632 | +22.6% |
| Tangible fixed assets | 22/27 | €7,228 | €8,860 | +€1,632 | +22.6% |
| Plant, machinery and equipment | 23 | €595 | €292 | -€303 | -50.9% |
| Furniture and vehicles | 24 | €3,169 | €3,531 | +€363 | +11.4% |
| Other tangible fixed assets | 26 | €3,464 | €5,037 | +€1,573 | +45.4% |
| Current assets | 29/58 | €117,442 | €144,242 | +€26,800 | +22.8% |
| Stocks and contracts in progress | 3 | €10,655 | €14,781 | +€4,125 | +38.7% |
| Stocks | 30/36 | €10,655 | €14,781 | +€4,125 | +38.7% |
| Amounts receivable within one year | 40/41 | €97,955 | €122,189 | +€24,233 | +24.7% |
| Trade receivables | 40 | €35,414 | €46,502 | +€11,088 | +31.3% |
| Other amounts receivable | 41 | €62,541 | €75,686 | +€13,146 | +21.0% |
| Cash at bank and in hand | 54/58 | €8,831 | €6,773 | -€2,058 | -23.3% |
| Deferred charges and accrued income | 490/1 | - | €499 | +€499 | |
| Total equity and liabilities | 10/49 | €125,084 | €153,280 | +€28,196 | +22.5% |
| Equity | 10/15 | €40,201 | €54,629 | +€14,428 | +35.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,001 | €48,429 | +€14,428 | +42.4% |
| Distributable reserves | 133 | €34,001 | €48,429 | +€14,428 | +42.4% |
| Amounts payable | 17/49 | €84,882 | €98,651 | +€13,768 | +16.2% |
| Amounts payable after more than one year | 17 | €12,457 | €5,833 | -€6,624 | -53.2% |
| Financial debts | 170/4 | €12,457 | €5,833 | -€6,624 | -53.2% |
| Amounts payable within one year | 42/48 | €72,426 | €92,017 | +€19,592 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €10,742 | €6,624 | -€4,118 | -38.3% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €8,358 | €9,432 | +€1,074 | +12.8% |
| Suppliers | 440/4 | €8,358 | €9,432 | +€1,074 | +12.8% |
| Taxes, remuneration and social security | 45 | €28,326 | €48,462 | +€20,136 | +71.1% |
| Taxes | 450/3 | €28,326 | €48,462 | +€20,136 | +71.1% |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Non-recurring operating income | 76A | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,814 | €3,959 | +€146 | +3.8% |
| Other operating charges | 640/8 | €770 | €2,040 | +€1,270 | +164.9% |
| Non-recurring operating charges | 66A | - | €489 | +€489 | |
| Gross operating margin | 9900 | €22,855 | €34,081 | +€11,226 | +49.1% |
| Operating profit (loss) | 9901 | €18,271 | €27,593 | +€9,322 | +51.0% |
| Financial income | 75/76B | €135 | €380 | +€245 | +181.1% |
| Recurring financial income | 75 | €135 | €380 | +€245 | +181.1% |
| Financial charges | 65/66B | €6,826 | €5,873 | -€953 | -14.0% |
| Recurring financial charges | 65 | €6,826 | €5,873 | -€953 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €11,580 | €22,100 | +€10,520 | +90.8% |
| Income taxes | 67/77 | €5,958 | €7,673 | +€1,715 | +28.8% |
| Profit (loss) for the period | 9904 | €5,623 | €14,428 | +€8,805 | +156.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,623 | €14,428 | +€8,805 | +156.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.