SHINE BRIGHT CONSULTING: 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.
SHINE BRIGHT CONSULTING
Largest movements
- Cash +€125,539
up €125,539 (+178%), from €70,370 to €195,908
mainly Net result for the year (+€150,857) and Receivables within one year (+€29,860)
- Receivables after one year +€75,000
new in 2025: €75,000
- Receivables within one year -€29,860
down €29,860 (-33.2%), from €89,822 to €59,962
of which Trade receivables: -€32,268
- Tangible fixed assets -€10,264
down €10,264 (-18.8%), from €54,666 to €44,402
- Reserves +€150,857
up €150,857 (+133%), from €113,537 to €264,394
- Tax, wage and social debts +€22,131
up €22,131 (+51.5%), from €42,992 to €65,123
- Debts after one year -€13,862
down €13,862 (-32.0%), from €43,292 to €29,430
- Gross operating margin +€61,032
up €61,032 (+40.7%), from €149,947 to €210,979
- Taxes +€15,941
up €15,941 (+49.3%), from €32,342 to €48,283
- Depreciation +€7,321
up €7,321 (+181%), from €4,038 to €11,359
- Financial income +€2,135
new in 2025: €2,135
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 | €216,426 | €376,920 | +€160,494 | +74.2% |
| Fixed assets | 21/28 | €54,666 | €44,402 | -€10,264 | -18.8% |
| Tangible fixed assets | 22/27 | €54,666 | €44,402 | -€10,264 | -18.8% |
| Furniture and vehicles | 24 | €54,666 | €44,402 | -€10,264 | -18.8% |
| Current assets | 29/58 | €161,761 | €332,518 | +€170,758 | +106% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €89,822 | €59,962 | -€29,860 | -33.2% |
| Trade receivables | 40 | €88,572 | €56,304 | -€32,268 | -36.4% |
| Other amounts receivable | 41 | €1,250 | €3,658 | +€2,408 | +193% |
| Cash at bank and in hand | 54/58 | €70,370 | €195,908 | +€125,539 | +178% |
| Deferred charges and accrued income | 490/1 | €1,569 | €1,648 | +€79 | +5.0% |
| Total equity and liabilities | 10/49 | €216,426 | €376,920 | +€160,494 | +74.2% |
| Equity | 10/15 | €115,537 | €266,394 | +€150,857 | +131% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €113,537 | €264,394 | +€150,857 | +133% |
| Distributable reserves | 133 | €113,537 | €264,394 | +€150,857 | +133% |
| Amounts payable | 17/49 | €100,890 | €110,526 | +€9,637 | +9.6% |
| Amounts payable after more than one year | 17 | €43,292 | €29,430 | -€13,862 | -32.0% |
| Financial debts | 170/4 | €43,292 | €29,430 | -€13,862 | -32.0% |
| Amounts payable within one year | 42/48 | €57,598 | €81,096 | +€23,499 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €13,323 | €13,862 | +€539 | +4.0% |
| Trade debts | 44 | €1,210 | €2,112 | +€901 | +74.5% |
| Suppliers | 440/4 | €1,210 | €2,112 | +€901 | +74.5% |
| Taxes, remuneration and social security | 45 | €42,992 | €65,123 | +€22,131 | +51.5% |
| Taxes | 450/3 | €42,992 | €65,123 | +€22,131 | +51.5% |
| Other amounts payable | 47/48 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,038 | €11,359 | +€7,321 | +181% |
| Other operating charges | 640/8 | €30 | €568 | +€538 | +1,788% |
| Gross operating margin | 9900 | €149,947 | €210,979 | +€61,032 | +40.7% |
| Operating profit (loss) | 9901 | €145,879 | €199,052 | +€53,173 | +36.5% |
| Financial income | 75/76B | - | €2,135 | +€2,135 | |
| Recurring financial income | 75 | - | €2,135 | +€2,135 | |
| Financial charges | 65/66B | - | €2,046 | +€2,046 | |
| Recurring financial charges | 65 | - | €2,046 | +€2,046 | |
| Profit (loss) for the period before taxes | 9903 | €145,879 | €199,141 | +€53,262 | +36.5% |
| Income taxes | 67/77 | €32,342 | €48,283 | +€15,941 | +49.3% |
| Profit (loss) for the period | 9904 | €113,537 | €150,857 | +€37,320 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,537 | €150,857 | +€37,320 | +32.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.