Brite Site: 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 Site
Largest movements
- Cash +€29,103
up €29,103 (+135%), from €21,575 to €50,678
mainly Other debts (+€134,213) and Net result for the year (+€100,746)
- Stocks and contracts +€25,114
up €25,114 (+15.5%), from €161,753 to €186,867
- Other debts +€134,213
up €134,213 (+248%), from €54,151 to €188,364
- Debts after one year -€49,315
down €49,315 (-12.0%), from €410,863 to €361,548
- Profit (loss) carried forward -€28,254
down €28,254 (-13.5%), from €209,889 to €181,635
- Trade debts -€10,508
down €10,508 (-73.7%), from €14,251 to €3,743
- Gross operating margin +€71,100
up €71,100 (+49.2%), from €144,647 to €215,747
- Taxes +€18,775
up €18,775 (+204%), from €9,195 to €27,970
- Financial charges -€11,757
down €11,757 (-50.5%), from €23,288 to €11,531
- Depreciation +€4,085
up €4,085 (+14.4%), from €28,290 to €32,375
- Other operating charges -€3,173
down €3,173 (-43.6%), from €7,286 to €4,112
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.
Derived cash bridge
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 | €789,870 | €835,248 | +€45,379 | +5.7% |
| Fixed assets | 21/28 | €573,031 | €570,496 | -€2,535 | -0.4% |
| Tangible fixed assets | 22/27 | €573,031 | €570,496 | -€2,535 | -0.4% |
| Land and buildings | 22 | €508,744 | €500,445 | -€8,299 | -1.6% |
| Plant, machinery and equipment | 23 | €1,236 | €814 | -€422 | -34.1% |
| Furniture and vehicles | 24 | €63,051 | €69,237 | +€6,187 | +9.8% |
| Current assets | 29/58 | €216,838 | €264,752 | +€47,913 | +22.1% |
| Stocks and contracts in progress | 3 | €161,753 | €186,867 | +€25,114 | +15.5% |
| Stocks | 30/36 | €161,753 | €186,867 | +€25,114 | +15.5% |
| Amounts receivable within one year | 40/41 | €27,540 | €25,951 | -€1,588 | -5.8% |
| Trade receivables | 40 | €14,215 | €21,660 | +€7,445 | +52.4% |
| Other amounts receivable | 41 | €13,325 | €4,292 | -€9,033 | -67.8% |
| Cash at bank and in hand | 54/58 | €21,575 | €50,678 | +€29,103 | +135% |
| Deferred charges and accrued income | 490/1 | €5,971 | €1,255 | -€4,716 | -79.0% |
| Total equity and liabilities | 10/49 | €789,870 | €835,248 | +€45,379 | +5.7% |
| Equity | 10/15 | €235,073 | €206,819 | -€28,254 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,584 | €6,584 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,584 | €6,584 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €209,889 | €181,635 | -€28,254 | -13.5% |
| Amounts payable | 17/49 | €554,796 | €628,429 | +€73,633 | +13.3% |
| Amounts payable after more than one year | 17 | €410,863 | €361,548 | -€49,315 | -12.0% |
| Financial debts | 170/4 | €410,863 | €361,548 | -€49,315 | -12.0% |
| Amounts payable within one year | 42/48 | €141,474 | €263,873 | +€122,398 | +86.5% |
| Current portion of amounts payable after more than one year | 42 | €48,578 | €50,167 | +€1,589 | +3.3% |
| Financial debts | 43 | €975 | €0 | -€975 | -100% |
| Credit institutions | 430/8 | €975 | €0 | -€975 | -100% |
| Trade debts | 44 | €14,251 | €3,743 | -€10,508 | -73.7% |
| Suppliers | 440/4 | €14,251 | €3,743 | -€10,508 | -73.7% |
| Taxes, remuneration and social security | 45 | €23,520 | €21,599 | -€1,921 | -8.2% |
| Taxes | 450/3 | €16,176 | €16,172 | -€4 | 0.0% |
| Remuneration and social security | 454/9 | €7,344 | €5,427 | -€1,917 | -26.1% |
| Other amounts payable | 47/48 | €54,151 | €188,364 | +€134,213 | +248% |
| Accrued charges and deferred income | 492/3 | €2,459 | €3,008 | +€549 | +22.3% |
| Remuneration, social security and pensions | 62 | €33,792 | €36,763 | +€2,971 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,290 | €32,375 | +€4,085 | +14.4% |
| Other operating charges | 640/8 | €7,286 | €4,112 | -€3,173 | -43.6% |
| Non-recurring operating charges | 66A | - | €2,341 | +€2,341 | |
| Gross operating margin | 9900 | €144,647 | €215,747 | +€71,100 | +49.2% |
| Operating profit (loss) | 9901 | €75,279 | €140,156 | +€64,876 | +86.2% |
| Financial income | 75/76B | €66 | €91 | +€26 | +39.2% |
| Recurring financial income | 75 | €66 | €91 | +€26 | +39.2% |
| Financial charges | 65/66B | €23,288 | €11,531 | -€11,757 | -50.5% |
| Recurring financial charges | 65 | €23,288 | €11,531 | -€11,757 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €52,057 | €128,716 | +€76,659 | +147% |
| Income taxes | 67/77 | €9,195 | €27,970 | +€18,775 | +204% |
| Profit (loss) for the period | 9904 | €42,862 | €100,746 | +€57,884 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €42,862 | €100,746 | +€57,884 | +135% |
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 25 October 2026 via checked.be.