BRIGHTWORLD ENTERPRISES: 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.
BRIGHTWORLD ENTERPRISES
Largest movements
- Receivables within one year -€68,318
down €68,318 (-27.1%), from €252,321 to €184,004
of which Other amounts receivable: -€72,058
- Tangible fixed assets -€24,663
down €24,663 (-2.9%), from €838,201 to €813,538
of which Land and buildings: -€13,732
- Cash +€22,307
up €22,307 (+304%), from €7,341 to €29,649
mainly Receivables within one year (+€68,318) and Depreciation (+€35,784)
- Tax, wage and social debts -€73,707
down €73,707 (-82.0%), from €89,936 to €16,229
- Profit (loss) carried forward -€21,236
no longer reported in 2025 (was €21,236)
- Current portion of long-term debt +€20,137
up €20,137 (+39.2%), from €51,421 to €71,558
- Debts after one year +€18,478
up €18,478 (+4.5%), from €408,529 to €427,007
- Gross operating margin -€72,789
down €72,789 (-65.6%), from €110,892 to €38,102
- Depreciation -€12,405
down €12,405 (-25.7%), from €48,189 to €35,784
- Taxes +€7,205
up €7,205 (+58.9%), from €12,227 to €19,432
- Staff costs -€6,514
no longer reported in 2025 (was €6,514)
- Other operating charges -€3,089
down €3,089 (-37.7%), from €8,197 to €5,108
From the 31-03-2025 result to the 31-12-2025 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 31-03-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-03-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,101,699 | €1,033,377 | -€68,322 | -6.2% |
| Fixed assets | 21/28 | €839,626 | €814,963 | -€24,663 | -2.9% |
| Tangible fixed assets | 22/27 | €838,201 | €813,538 | -€24,663 | -2.9% |
| Land and buildings | 22 | €813,258 | €799,526 | -€13,732 | -1.7% |
| Plant, machinery and equipment | 23 | €11,121 | €9,915 | -€1,205 | -10.8% |
| Furniture and vehicles | 24 | €13,823 | €4,097 | -€9,726 | -70.4% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €262,072 | €218,413 | -€43,659 | -16.7% |
| Amounts receivable within one year | 40/41 | €252,321 | €184,004 | -€68,318 | -27.1% |
| Trade receivables | 40 | €6,472 | €10,212 | +€3,740 | +57.8% |
| Other amounts receivable | 41 | €245,849 | €173,792 | -€72,058 | -29.3% |
| Cash at bank and in hand | 54/58 | €7,341 | €29,649 | +€22,307 | +304% |
| Deferred charges and accrued income | 490/1 | €2,409 | €4,761 | +€2,352 | +97.6% |
| Total equity and liabilities | 10/49 | €1,101,699 | €1,033,377 | -€68,322 | -6.2% |
| Equity | 10/15 | €404,356 | €372,783 | -€31,573 | -7.8% |
| Contributions | 10/11 | €118,750 | €118,750 | = | 0.0% |
| Reserves | 13 | €264,369 | €254,033 | -€10,337 | -3.9% |
| Non-distributable reserves | 130/1 | €11,875 | - | -€11,875 | |
| Reserves not available under the articles | 1311 | €11,875 | - | -€11,875 | |
| Distributable reserves | 133 | €252,494 | €254,033 | +€1,538 | +0.6% |
| Profit (loss) carried forward | 14 | €21,236 | - | -€21,236 | |
| Amounts payable | 17/49 | €697,343 | €660,594 | -€36,749 | -5.3% |
| Amounts payable after more than one year | 17 | €408,529 | €427,007 | +€18,478 | +4.5% |
| Financial debts | 170/4 | €408,529 | €427,007 | +€18,478 | +4.5% |
| Amounts payable within one year | 42/48 | €288,814 | €233,587 | -€55,227 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €51,421 | €71,558 | +€20,137 | +39.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,285 | €18,843 | -€10,442 | -35.7% |
| Suppliers | 440/4 | €29,285 | €18,843 | -€10,442 | -35.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €89,936 | €16,229 | -€73,707 | -82.0% |
| Taxes | 450/3 | €89,936 | €16,229 | -€73,707 | -82.0% |
| Other amounts payable | 47/48 | €118,171 | €126,956 | +€8,785 | +7.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,514 | - | -€6,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,189 | €35,784 | -€12,405 | -25.7% |
| Other operating charges | 640/8 | €8,197 | €5,108 | -€3,089 | -37.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €110,892 | €38,102 | -€72,789 | -65.6% |
| Operating profit (loss) | 9901 | €47,991 | -€2,790 | -€50,781 | |
| Financial income | 75/76B | €14,809 | €13,501 | -€1,308 | -8.8% |
| Recurring financial income | 75 | €14,809 | €13,501 | -€1,308 | -8.8% |
| Financial charges | 65/66B | €22,674 | €22,852 | +€177 | +0.8% |
| Recurring financial charges | 65 | €22,674 | €22,852 | +€177 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €40,126 | -€12,141 | -€52,267 | |
| Income taxes | 67/77 | €12,227 | €19,432 | +€7,205 | +58.9% |
| Profit (loss) for the period | 9904 | €27,899 | -€31,573 | -€59,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,899 | -€31,573 | -€59,472 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.