Brightspark: what changed
Two fiscal 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.
Brightspark
Largest movements
- Cash +€69,661
up €69,661 (+2842.0%), from €2,451 to €72,112
mainly Net result for the year (+€96,882) and Trade debts (+€16,847)
- Deferred charges and accrued income +€26,430
new in 2025: €26,430
- Receivables within one year +€17,455
up €17,455 (+301.6%), from €5,787 to €23,243
of which Other amounts receivable: +€13,925
- Profit (loss) carried forward +€96,882
up €96,882 (+2402.5%), from €4,033 to €100,914
- Trade debts +€16,847
new in 2025: €16,847
- Gross operating margin +€124,577
up €124,577 (+2467.7%), from €5,048 to €129,625
- Taxes +€31,552
up €31,552 (+3106.5%), from €1,016 to €32,567
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 | €8,238 | €121,785 | +€113,547 | +1378.3% |
| Current assets | 29/58 | €8,238 | €121,785 | +€113,547 | +1378.3% |
| Amounts receivable within one year | 40/41 | €5,787 | €23,243 | +€17,455 | +301.6% |
| Trade receivables | 40 | €5,786 | €9,316 | +€3,530 | +61.0% |
| Other amounts receivable | 41 | €1 | €13,926 | +€13,925 | +1096470.9% |
| Cash at bank and in hand | 54/58 | €2,451 | €72,112 | +€69,661 | +2842.0% |
| Deferred charges and accrued income | 490/1 | - | €26,430 | +€26,430 | |
| Total equity and liabilities | 10/49 | €8,238 | €121,785 | +€113,547 | +1378.3% |
| Equity | 10/15 | €7,033 | €103,914 | +€96,882 | +1377.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,033 | €100,914 | +€96,882 | +2402.5% |
| Amounts payable | 17/49 | €1,206 | €17,870 | +€16,665 | +1382.2% |
| Amounts payable within one year | 42/48 | €1,016 | €17,870 | +€16,855 | +1659.5% |
| Trade debts | 44 | - | €16,847 | +€16,847 | |
| Suppliers | 440/4 | - | €16,847 | +€16,847 | |
| Taxes, remuneration and social security | 45 | €1,016 | €1,016 | = | 0.0% |
| Taxes | 450/3 | €1,016 | €1,016 | = | 0.0% |
| Other amounts payable | 47/48 | - | €8 | +€8 | |
| Accrued charges and deferred income | 492/3 | €190 | €0 | -€190 | -100.0% |
| Gross operating margin | 9900 | €5,048 | €129,625 | +€124,577 | +2467.7% |
| Operating profit (loss) | 9901 | €5,048 | €129,625 | +€124,577 | +2467.7% |
| Financial charges | 65/66B | - | €176 | +€176 | |
| Recurring financial charges | 65 | - | €176 | +€176 | |
| Profit (loss) for the period before taxes | 9903 | €5,048 | €129,449 | +€124,401 | +2464.2% |
| Income taxes | 67/77 | €1,016 | €32,567 | +€31,552 | +3106.5% |
| Profit (loss) for the period | 9904 | €4,033 | €96,882 | +€92,849 | +2302.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,033 | €96,882 | +€92,849 | +2302.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.