BRAI3N: 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.
BRAI3N
Largest movements
- Cash -€75,207
down €75,207 (-15.4%), from €487,516 to €412,309
mainly Other debts (-€499,998) and Investment in fixed assets (net) (-€44,974)
- Tangible fixed assets -€40,836
down €40,836 (-10.1%), from €402,501 to €361,665
of which Other tangible fixed assets: -€33,639
- Receivables within one year +€25,997
up €25,997 (+16.4%), from €158,376 to €184,374
of which Trade receivables: +€24,857
- Other debts -€499,998
down €499,998 (-67.9%), from €736,188 to €236,190
- Reserves +€457,579
up €457,579 (+17,583%), from €2,602 to €460,182
of which Distributable reserves: +€457,579
- Tax, wage and social debts -€19,132
down €19,132 (-26.8%), from €71,307 to €52,175
of which Taxes: -€24,670
- Debts after one year -€18,784
down €18,784 (-10.8%), from €173,690 to €154,907
- Gross operating margin +€235,873
up €235,873 (+31.1%), from €758,489 to €994,362
- Taxes +€52,821
up €52,821 (+54.4%), from €97,071 to €149,891
- Staff costs +€26,908
up €26,908 (+10.1%), from €265,513 to €292,421
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 | €1,059,339 | €973,363 | -€85,976 | -8.1% |
| Fixed assets | 21/28 | €411,175 | €373,991 | -€37,184 | -9.0% |
| Intangible fixed assets | 21 | €8,674 | €12,325 | +€3,651 | +42.1% |
| Tangible fixed assets | 22/27 | €402,501 | €361,665 | -€40,836 | -10.1% |
| Plant, machinery and equipment | 23 | €133,396 | €131,901 | -€1,495 | -1.1% |
| Furniture and vehicles | 24 | €27,630 | €21,928 | -€5,702 | -20.6% |
| Other tangible fixed assets | 26 | €241,475 | €207,836 | -€33,639 | -13.9% |
| Current assets | 29/58 | €648,164 | €599,373 | -€48,791 | -7.5% |
| Amounts receivable within one year | 40/41 | €158,376 | €184,374 | +€25,997 | +16.4% |
| Trade receivables | 40 | €158,376 | €183,233 | +€24,857 | +15.7% |
| Other amounts receivable | 41 | €0 | €1,140 | +€1,140 | |
| Cash at bank and in hand | 54/58 | €487,516 | €412,309 | -€75,207 | -15.4% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,689 | +€418 | +18.4% |
| Total equity and liabilities | 10/49 | €1,059,339 | €973,363 | -€85,976 | -8.1% |
| Equity | 10/15 | €22,602 | €480,182 | +€457,579 | +2,024% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,602 | €460,182 | +€457,579 | +17,583% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,602 | €460,182 | +€457,579 | +17,583% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,036,736 | €493,182 | -€543,555 | -52.4% |
| Amounts payable after more than one year | 17 | €173,690 | €154,907 | -€18,784 | -10.8% |
| Financial debts | 170/4 | €173,690 | €154,907 | -€18,784 | -10.8% |
| Amounts payable within one year | 42/48 | €859,140 | €334,245 | -€524,895 | -61.1% |
| Current portion of amounts payable after more than one year | 42 | €43,644 | €41,266 | -€2,377 | -5.4% |
| Trade debts | 44 | €8,001 | €4,614 | -€3,387 | -42.3% |
| Suppliers | 440/4 | €8,001 | €4,614 | -€3,387 | -42.3% |
| Taxes, remuneration and social security | 45 | €71,307 | €52,175 | -€19,132 | -26.8% |
| Taxes | 450/3 | €58,786 | €34,116 | -€24,670 | -42.0% |
| Remuneration and social security | 454/9 | €12,521 | €18,059 | +€5,538 | +44.2% |
| Other amounts payable | 47/48 | €736,188 | €236,190 | -€499,998 | -67.9% |
| Accrued charges and deferred income | 492/3 | €3,906 | €4,029 | +€123 | +3.2% |
| Remuneration, social security and pensions | 62 | €265,513 | €292,421 | +€26,908 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,331 | €82,158 | +€9,827 | +13.6% |
| Other operating charges | 640/8 | €955 | €976 | +€22 | +2.3% |
| Gross operating margin | 9900 | €758,489 | €994,362 | +€235,873 | +31.1% |
| Operating profit (loss) | 9901 | €419,690 | €618,807 | +€199,116 | +47.4% |
| Financial income | 75/76B | €113 | €3 | -€110 | -97.7% |
| Recurring financial income | 75 | €113 | €3 | -€110 | -97.7% |
| Financial charges | 65/66B | €11,587 | €11,339 | -€248 | -2.1% |
| Recurring financial charges | 65 | €11,587 | €11,339 | -€248 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €408,216 | €607,471 | +€199,254 | +48.8% |
| Income taxes | 67/77 | €97,071 | €149,891 | +€52,821 | +54.4% |
| Profit (loss) for the period | 9904 | €311,146 | €457,579 | +€146,434 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €311,146 | €457,579 | +€146,434 | +47.1% |
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 19 October 2026 via checked.be.