Brite Development: 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.
Brite Development
Largest movements
- Receivables within one year +€10,946
up €10,946 (+98.4%), from €11,120 to €22,066
of which Trade receivables: +€11,055
- Cash +€7,729
up €7,729 (+12.7%), from €60,811 to €68,539
mainly Net result for the year (+€48,664) and Tax, wage and social debts (+€4,473)
- Reserves +€48,664
up €48,664 (+198.3%), from €24,540 to €73,204
- Other debts -€35,000
down €35,000 (-99.3%), from €35,237 to €237
- Tax, wage and social debts +€4,473
up €4,473 (+137.2%), from €3,261 to €7,735
- Gross operating margin +€5,337
up €5,337 (+9.1%), from €58,390 to €63,727
- Taxes +€1,085
up €1,085 (+9.5%), from €11,449 to €12,534
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 | €75,055 | €93,083 | +€18,028 | +24.0% |
| Fixed assets | 21/28 | €1,265 | €445 | -€820 | -64.8% |
| Tangible fixed assets | 22/27 | €1,265 | €445 | -€820 | -64.8% |
| Furniture and vehicles | 24 | €1,265 | €445 | -€820 | -64.8% |
| Current assets | 29/58 | €73,790 | €92,638 | +€18,848 | +25.5% |
| Amounts receivable within one year | 40/41 | €11,120 | €22,066 | +€10,946 | +98.4% |
| Trade receivables | 40 | €11,011 | €22,066 | +€11,055 | +100.4% |
| Other amounts receivable | 41 | €109 | €0 | -€109 | -100.0% |
| Cash at bank and in hand | 54/58 | €60,811 | €68,539 | +€7,729 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,860 | €2,033 | +€174 | +9.3% |
| Total equity and liabilities | 10/49 | €75,055 | €93,083 | +€18,028 | +24.0% |
| Equity | 10/15 | €34,540 | €83,204 | +€48,664 | +140.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,540 | €73,204 | +€48,664 | +198.3% |
| Distributable reserves | 133 | €24,540 | €73,204 | +€48,664 | +198.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,515 | €9,879 | -€30,635 | -75.6% |
| Amounts payable within one year | 42/48 | €40,515 | €9,879 | -€30,635 | -75.6% |
| Financial debts | 43 | €64 | €0 | -€64 | -100.0% |
| Credit institutions | 430/8 | €64 | €0 | -€64 | -100.0% |
| Trade debts | 44 | €1,952 | €1,907 | -€45 | -2.3% |
| Suppliers | 440/4 | €1,952 | €1,907 | -€45 | -2.3% |
| Taxes, remuneration and social security | 45 | €3,261 | €7,735 | +€4,473 | +137.2% |
| Taxes | 450/3 | €3,261 | €7,735 | +€4,473 | +137.2% |
| Other amounts payable | 47/48 | €35,237 | €237 | -€35,000 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €820 | -€426 | -34.2% |
| Other operating charges | 640/8 | €388 | €733 | +€345 | +89.0% |
| Gross operating margin | 9900 | €58,390 | €63,727 | +€5,337 | +9.1% |
| Operating profit (loss) | 9901 | €56,756 | €62,175 | +€5,418 | +9.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,506 | €977 | -€529 | -35.1% |
| Recurring financial charges | 65 | €1,506 | €977 | -€529 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €55,251 | €61,198 | +€5,947 | +10.8% |
| Income taxes | 67/77 | €11,449 | €12,534 | +€1,085 | +9.5% |
| Profit (loss) for the period | 9904 | €43,802 | €48,664 | +€4,862 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,802 | €48,664 | +€4,862 | +11.1% |
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 9 October 2026 via checked.be.