4YourBrain: 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.
4YourBrain
Largest movements
- Tangible fixed assets +€24,208
new in 2025: €24,208
- Deferred charges and accrued income +€1,522
up €1,522 (+1,057%), from €144 to €1,666
- Cash -€874
down €874 (-5.7%), from €15,230 to €14,356
mainly Investment in fixed assets (net) (-€26,455) and Deferred charges and accrued income (-€1,522)
- Profit (loss) carried forward +€9,493
up €9,493 (+92.0%), from €10,317 to €19,809
- Other debts +€8,906
up €8,906 (+36,576%), from €24 to €8,931
- Short-term financial debts +€5,300
new in 2025: €5,300
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Depreciation +€2,247
new in 2025: €2,247
- Gross operating margin +€1,728
up €1,728 (+13.1%), from €13,220 to €14,948
- Taxes +€284
up €284 (+9.8%), from €2,906 to €3,190
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 | €15,374 | €40,230 | +€24,856 | +162% |
| Fixed assets | 21/28 | - | €24,208 | +€24,208 | |
| Tangible fixed assets | 22/27 | - | €24,208 | +€24,208 | |
| Furniture and vehicles | 24 | - | €24,208 | +€24,208 | |
| Current assets | 29/58 | €15,374 | €16,022 | +€648 | +4.2% |
| Cash at bank and in hand | 54/58 | €15,230 | €14,356 | -€874 | -5.7% |
| Deferred charges and accrued income | 490/1 | €144 | €1,666 | +€1,522 | +1,057% |
| Total equity and liabilities | 10/49 | €15,374 | €40,230 | +€24,856 | +162% |
| Equity | 10/15 | €12,317 | €21,809 | +€9,493 | +77.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,317 | €19,809 | +€9,493 | +92.0% |
| Amounts payable | 17/49 | €3,057 | €18,421 | +€15,363 | +502% |
| Amounts payable within one year | 42/48 | €3,057 | €17,421 | +€14,363 | +470% |
| Financial debts | 43 | - | €5,300 | +€5,300 | |
| Credit institutions | 430/8 | - | €5,300 | +€5,300 | |
| Trade debts | 44 | €128 | - | -€128 | |
| Suppliers | 440/4 | €128 | - | -€128 | |
| Taxes, remuneration and social security | 45 | €2,906 | €3,190 | +€284 | +9.8% |
| Taxes | 450/3 | €2,906 | €3,190 | +€284 | +9.8% |
| Other amounts payable | 47/48 | €24 | €8,931 | +€8,906 | +36,576% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,247 | +€2,247 | |
| Other operating charges | 640/8 | - | €7 | +€7 | |
| Gross operating margin | 9900 | €13,220 | €14,948 | +€1,728 | +13.1% |
| Operating profit (loss) | 9901 | €13,220 | €12,695 | -€526 | -4.0% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2 | €12 | +€10 | +508% |
| Recurring financial charges | 65 | €2 | €12 | +€10 | +508% |
| Profit (loss) for the period before taxes | 9903 | €13,222 | €12,682 | -€540 | -4.1% |
| Income taxes | 67/77 | €2,906 | €3,190 | +€284 | +9.8% |
| Profit (loss) for the period | 9904 | €10,317 | €9,493 | -€824 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,317 | €9,493 | -€824 | -8.0% |
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 18 October 2026 via checked.be.