BIG BRAINS: 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.
BIG BRAINS
Largest movements
- Receivables after one year -€11,500
no longer reported in 2024 (was €11,500)
- Receivables within one year +€8,194
up €8,194 (+80.9%), from €10,124 to €18,318
of which Trade receivables: +€10,015
- Tangible fixed assets -€4,424
down €4,424 (-47.3%), from €9,349 to €4,925
of which Furniture and vehicles: -€3,283
- Deferred charges and accrued income +€1,517
new in 2024: €1,517
- Cash +€796
up €796 (+3.0%), from €26,800 to €27,597
mainly Net result for the year (+€18,076) and Receivables after one year (+€11,500)
- Reserves +€18,076
up €18,076 (+110%), from €16,471 to €34,547
of which Distributable reserves: +€18,076
- Other debts -€15,000
no longer reported in 2024 (was €15,000)
- Profit (loss) carried forward -€12,256
no longer reported in 2024 (was €12,256)
- Trade debts +€2,931
up €2,931 (+560%), from €523 to €3,455
- Tax, wage and social debts +€833
up €833 (+11.7%), from €7,121 to €7,955
- Gross operating margin +€11,430
up €11,430 (+52.5%), from €21,779 to €33,209
- Taxes +€3,585
up €3,585 (+75.9%), from €4,722 to €8,308
- Financial income -€1,046
down €1,046 (-97.7%), from €1,070 to €24
- Depreciation +€546
up €546 (+11.1%), from €4,899 to €5,445
- Financial charges +€424
up €424 (+49.2%), from €863 to €1,287
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,773 | €52,357 | -€5,416 | -9.4% |
| Fixed assets | 21/28 | €9,349 | €4,925 | -€4,424 | -47.3% |
| Tangible fixed assets | 22/27 | €9,349 | €4,925 | -€4,424 | -47.3% |
| Plant, machinery and equipment | 23 | €2,281 | €1,140 | -€1,141 | -50.0% |
| Furniture and vehicles | 24 | €7,068 | €3,784 | -€3,283 | -46.5% |
| Current assets | 29/58 | €48,424 | €47,432 | -€992 | -2.0% |
| Amounts receivable after more than one year | 29 | €11,500 | - | -€11,500 | |
| Other amounts receivable | 291 | €11,500 | - | -€11,500 | |
| Amounts receivable within one year | 40/41 | €10,124 | €18,318 | +€8,194 | +80.9% |
| Trade receivables | 40 | €4,687 | €14,702 | +€10,015 | +214% |
| Other amounts receivable | 41 | €5,436 | €3,615 | -€1,821 | -33.5% |
| Cash at bank and in hand | 54/58 | €26,800 | €27,597 | +€796 | +3.0% |
| Deferred charges and accrued income | 490/1 | - | €1,517 | +€1,517 | |
| Total equity and liabilities | 10/49 | €57,773 | €52,357 | -€5,416 | -9.4% |
| Equity | 10/15 | €35,128 | €40,947 | +€5,819 | +16.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €16,471 | €34,547 | +€18,076 | +110% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,611 | €32,687 | +€18,076 | +124% |
| Profit (loss) carried forward | 14 | €12,256 | - | -€12,256 | |
| Amounts payable | 17/49 | €22,645 | €11,409 | -€11,235 | -49.6% |
| Amounts payable within one year | 42/48 | €22,645 | €11,409 | -€11,235 | -49.6% |
| Trade debts | 44 | €523 | €3,455 | +€2,931 | +560% |
| Suppliers | 440/4 | €523 | €3,455 | +€2,931 | +560% |
| Taxes, remuneration and social security | 45 | €7,121 | €7,955 | +€833 | +11.7% |
| Taxes | 450/3 | €7,121 | €7,955 | +€833 | +11.7% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,899 | €5,445 | +€546 | +11.1% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €21,779 | €33,209 | +€11,430 | +52.5% |
| Operating profit (loss) | 9901 | €16,771 | €27,646 | +€10,875 | +64.8% |
| Financial income | 75/76B | €1,070 | €24 | -€1,046 | -97.7% |
| Recurring financial income | 75 | €1,070 | €24 | -€1,046 | -97.7% |
| Financial charges | 65/66B | €863 | €1,287 | +€424 | +49.2% |
| Recurring financial charges | 65 | €863 | €1,287 | +€424 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | €16,979 | €26,383 | +€9,405 | +55.4% |
| Income taxes | 67/77 | €4,722 | €8,308 | +€3,585 | +75.9% |
| Profit (loss) for the period | 9904 | €12,256 | €18,076 | +€5,819 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,256 | €18,076 | +€5,819 | +47.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.