Brightwall: 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.
Brightwall
Largest movements
- Receivables within one year +€8,108
up €8,108 (+70.5%), from €11,507 to €19,615
of which Trade receivables: +€8,231
- Cash -€3,067
down €3,067 (-41.9%), from €7,320 to €4,253
mainly Receivables within one year (-€8,108) and Net result for the year (-€5,647)
- Tangible fixed assets -€830
down €830 (-43.2%), from €1,924 to €1,094
- Accrued charges and deferred income +€8,022
up €8,022 (+205.9%), from €3,896 to €11,918
- Profit (loss) carried forward -€5,647
down €5,647 (-30.1%), from -€18,773 to -€24,420
- Current portion of long-term debt -€4,963
down €4,963 (-87.4%), from €5,677 to €714
- Other debts +€3,373
up €3,373 (+19.6%), from €17,181 to €20,554
- Tax, wage and social debts +€2,757
up €2,757 (+32.7%), from €8,420 to €11,177
of which Taxes: +€2,202
- Gross operating margin +€6,374
up €6,374 (+51.6%), from €12,359 to €18,733
- Staff costs -€5,202
down €5,202 (-19.9%), from €26,167 to €20,966
- Financial charges +€2,268
up €2,268 (+673.7%), from €337 to €2,604
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 | €22,701 | €26,912 | +€4,211 | +18.5% |
| Fixed assets | 21/28 | €3,874 | €3,044 | -€830 | -21.4% |
| Tangible fixed assets | 22/27 | €1,924 | €1,094 | -€830 | -43.2% |
| Furniture and vehicles | 24 | €1,924 | €1,094 | -€830 | -43.2% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €18,827 | €23,868 | +€5,041 | +26.8% |
| Amounts receivable within one year | 40/41 | €11,507 | €19,615 | +€8,108 | +70.5% |
| Trade receivables | 40 | €11,384 | €19,615 | +€8,231 | +72.3% |
| Other amounts receivable | 41 | €123 | - | -€123 | |
| Cash at bank and in hand | 54/58 | €7,320 | €4,253 | -€3,067 | -41.9% |
| Total equity and liabilities | 10/49 | €22,701 | €26,912 | +€4,211 | +18.5% |
| Equity | 10/15 | -€12,473 | -€18,120 | -€5,647 | -45.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,773 | -€24,420 | -€5,647 | -30.1% |
| Amounts payable | 17/49 | €35,174 | €45,032 | +€9,858 | +28.0% |
| Amounts payable within one year | 42/48 | €31,279 | €33,114 | +€1,835 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €5,677 | €714 | -€4,963 | -87.4% |
| Trade debts | 44 | - | €668 | +€668 | |
| Suppliers | 440/4 | - | €668 | +€668 | |
| Taxes, remuneration and social security | 45 | €8,420 | €11,177 | +€2,757 | +32.7% |
| Taxes | 450/3 | €2,939 | €5,141 | +€2,202 | +74.9% |
| Remuneration and social security | 454/9 | €5,481 | €6,036 | +€555 | +10.1% |
| Other amounts payable | 47/48 | €17,181 | €20,554 | +€3,373 | +19.6% |
| Accrued charges and deferred income | 492/3 | €3,896 | €11,918 | +€8,022 | +205.9% |
| Remuneration, social security and pensions | 62 | €26,167 | €20,966 | -€5,202 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €830 | +€123 | +17.4% |
| Other operating charges | 640/8 | €133 | - | -€133 | |
| Gross operating margin | 9900 | €12,359 | €18,733 | +€6,374 | +51.6% |
| Operating profit (loss) | 9901 | -€14,649 | -€3,063 | +€11,585 | +79.1% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €337 | €2,604 | +€2,268 | +673.7% |
| Recurring financial charges | 65 | €337 | €2,604 | +€2,268 | +673.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,985 | -€5,647 | +€9,338 | +62.3% |
| Profit (loss) for the period | 9904 | -€14,985 | -€5,647 | +€9,338 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,985 | -€5,647 | +€9,338 | +62.3% |
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 10 October 2026 via checked.be.