BRIGHTSTORES: 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.
BRIGHTSTORES
Largest movements
- Tangible fixed assets -€114,420
down €114,420 (-25.3%), from €453,131 to €338,711
- Receivables within one year +€42,869
up €42,869 (+271.8%), from €15,774 to €58,643
of which Other amounts receivable: +€42,194
- Other debts -€270,611
no longer reported in 2026 (was €270,611)
- Profit (loss) carried forward +€182,596
up €182,596, from -€95,131 to €87,464
- Trade debts +€16,052
up €16,052 (+81.4%), from €19,710 to €35,762
- Gross operating margin +€738,396
up €738,396 (+76.7%), from €963,247 to €1.7m
- Staff costs +€19,846
up €19,846 (+1.8%), from €1.1m to €1.1m
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,169 | €438,624 | -€70,545 | -13.9% |
| Fixed assets | 21/28 | €453,331 | €338,911 | -€114,420 | -25.2% |
| Tangible fixed assets | 22/27 | €453,131 | €338,711 | -€114,420 | -25.3% |
| Plant, machinery and equipment | 23 | €453,131 | €338,711 | -€114,420 | -25.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €55,838 | €99,713 | +€43,875 | +78.6% |
| Amounts receivable within one year | 40/41 | €15,774 | €58,643 | +€42,869 | +271.8% |
| Trade receivables | 40 | €15,774 | €16,449 | +€675 | +4.3% |
| Other amounts receivable | 41 | - | €42,194 | +€42,194 | |
| Cash at bank and in hand | 54/58 | €7,052 | €7,338 | +€286 | +4.1% |
| Deferred charges and accrued income | 490/1 | €33,013 | €33,732 | +€720 | +2.2% |
| Total equity and liabilities | 10/49 | €509,169 | €438,624 | -€70,545 | -13.9% |
| Equity | 10/15 | €70,247 | €252,842 | +€182,596 | +259.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €115,378 | €115,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,256 | €50,256 | = | 0.0% |
| Distributable reserves | 133 | €60,122 | €60,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,131 | €87,464 | +€182,596 | |
| Amounts payable | 17/49 | €438,922 | €185,782 | -€253,141 | -57.7% |
| Amounts payable within one year | 42/48 | €438,922 | €185,782 | -€253,141 | -57.7% |
| Trade debts | 44 | €19,710 | €35,762 | +€16,052 | +81.4% |
| Suppliers | 440/4 | €19,710 | €35,762 | +€16,052 | +81.4% |
| Taxes, remuneration and social security | 45 | €148,601 | €150,020 | +€1,419 | +1.0% |
| Taxes | 450/3 | €30,144 | €25,496 | -€4,648 | -15.4% |
| Remuneration and social security | 454/9 | €118,457 | €124,524 | +€6,067 | +5.1% |
| Other amounts payable | 47/48 | €270,611 | - | -€270,611 | |
| Non-recurring operating income | 76A | - | €93,582 | +€93,582 | |
| Remuneration, social security and pensions | 62 | €1,119,829 | €1,139,675 | +€19,846 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,493 | €173,843 | -€2,650 | -1.5% |
| Other operating charges | 640/8 | €1,701 | €924 | -€778 | -45.7% |
| Non-recurring operating charges | 66A | - | €182,596 | +€182,596 | |
| Gross operating margin | 9900 | €963,247 | €1,701,642 | +€738,396 | +76.7% |
| Operating profit (loss) | 9901 | -€334,777 | €204,605 | +€539,382 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €28,818 | €22,009 | -€6,809 | -23.6% |
| Recurring financial charges | 65 | €28,818 | €22,009 | -€6,809 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€363,595 | €182,596 | +€546,191 | |
| Profit (loss) for the period | 9904 | -€363,595 | €182,596 | +€546,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€363,595 | €182,596 | +€546,191 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.