BRIGHTSOFT: 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.
BRIGHTSOFT
Largest movements
- Receivables within one year -€23,042
down €23,042 (-82.5%), from €27,913 to €4,871
of which Trade receivables: -€18,156
- Cash +€20,919
up €20,919 (+48.1%), from €43,508 to €64,428
mainly Receivables within one year (+€23,042) and Depreciation (+€17,776)
- Tangible fixed assets -€17,776
down €17,776 (-11.9%), from €149,437 to €131,661
of which Furniture and vehicles: -€12,280
- Reserves -€14,445
down €14,445 (-10.9%), from €132,929 to €118,484
- Accrued charges and deferred income -€3,703
down €3,703 (-100%), from €3,703 to €0
- Trade debts -€3,177
down €3,177 (-97.6%), from €3,253 to €77
- Gross operating margin -€71,755
down €71,755 (-94.7%), from €75,792 to €4,037
- Taxes -€17,507
down €17,507 (-99.1%), from €17,670 to €163
- Financial charges -€3,700
down €3,700 (-97.0%), from €3,814 to €114
- Depreciation +€1,210
up €1,210 (+7.3%), from €16,566 to €17,776
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 | €220,858 | €200,960 | -€19,899 | -9.0% |
| Fixed assets | 21/28 | €149,437 | €131,661 | -€17,776 | -11.9% |
| Tangible fixed assets | 22/27 | €149,437 | €131,661 | -€17,776 | -11.9% |
| Land and buildings | 22 | €111,410 | €106,354 | -€5,056 | -4.5% |
| Furniture and vehicles | 24 | €36,651 | €24,371 | -€12,280 | -33.5% |
| Other tangible fixed assets | 26 | €1,376 | €936 | -€440 | -32.0% |
| Current assets | 29/58 | €71,422 | €69,299 | -€2,123 | -3.0% |
| Amounts receivable within one year | 40/41 | €27,913 | €4,871 | -€23,042 | -82.5% |
| Trade receivables | 40 | €18,156 | €0 | -€18,156 | -100% |
| Other amounts receivable | 41 | €9,757 | €4,871 | -€4,886 | -50.1% |
| Cash at bank and in hand | 54/58 | €43,508 | €64,428 | +€20,919 | +48.1% |
| Total equity and liabilities | 10/49 | €220,858 | €200,960 | -€19,899 | -9.0% |
| Equity | 10/15 | €152,929 | €138,484 | -€14,445 | -9.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €132,929 | €118,484 | -€14,445 | -10.9% |
| Distributable reserves | 133 | €132,929 | €118,484 | -€14,445 | -10.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €67,930 | €62,476 | -€5,454 | -8.0% |
| Amounts payable within one year | 42/48 | €64,227 | €62,476 | -€1,751 | -2.7% |
| Trade debts | 44 | €3,253 | €77 | -€3,177 | -97.6% |
| Suppliers | 440/4 | €3,253 | €77 | -€3,177 | -97.6% |
| Taxes, remuneration and social security | 45 | €3,006 | €2,847 | -€159 | -5.3% |
| Taxes | 450/3 | €3,006 | €2,847 | -€159 | -5.3% |
| Other amounts payable | 47/48 | €57,968 | €59,552 | +€1,584 | +2.7% |
| Accrued charges and deferred income | 492/3 | €3,703 | €0 | -€3,703 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,566 | €17,776 | +€1,210 | +7.3% |
| Other operating charges | 640/8 | €658 | €545 | -€114 | -17.3% |
| Gross operating margin | 9900 | €75,792 | €4,037 | -€71,755 | -94.7% |
| Operating profit (loss) | 9901 | €58,568 | -€14,283 | -€72,852 | |
| Financial income | 75/76B | €187 | €116 | -€72 | -38.3% |
| Recurring financial income | 75 | €187 | €116 | -€72 | -38.3% |
| Financial charges | 65/66B | €3,814 | €114 | -€3,700 | -97.0% |
| Recurring financial charges | 65 | €3,814 | €114 | -€3,700 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €54,942 | -€14,281 | -€69,223 | |
| Income taxes | 67/77 | €17,670 | €163 | -€17,507 | -99.1% |
| Profit (loss) for the period | 9904 | €37,272 | -€14,445 | -€51,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,272 | -€14,445 | -€51,716 |
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 15 October 2026 via checked.be.