BRAIN²: what changed
Two fiscal 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.
What changed
BRAIN²
NACE 62.900, Other information technology and computer services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.3m
2024 · €1.6m+€642,353
Equity
€6.3m
2024 · €4.0m+€2.3m
Cash
€3.9m
2024 · €2.0m+€1.9m
Balance sheet total
€12.7m
2024 · €7.7m+€5.0m
Largest movements
Assets
- Deferred charges and accrued income +€2.6m
up €2.6m (+225.2%), from €1.2m to €3.8m
- Cash +€1.9m
up €1.9m (+94.5%), from €2.0m to €3.9m
mainly Accrued charges and deferred income (+€2.6m) and Net result for the year (+€2.3m)
- Financial fixed assets +€400,000
up €400,000 (+20.5%), from €1.9m to €2.3m
of which Affiliated companies: +€400,000
- Receivables within one year +€153,048
up €153,048 (+6.4%), from €2.4m to €2.5m
Equity and liabilities
- Accrued charges and deferred income +€2.6m
up €2.6m (+211.0%), from €1.2m to €3.9m
- Profit (loss) carried forward +€2.3m
up €2.3m (+116.7%), from €1.9m to €4.2m
Income statement
- Turnover +€2.3m
up €2.3m (+15.8%), from €14.4m to €16.7m
- Goods and materials +€1.1m
up €1.1m (+14.9%), from €7.6m to €8.8m
- Taxes +€221,696
up €221,696 (+37.2%), from €596,084 to €817,780
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.
Result 2024
€1.6m
Turnover
+€2.3m
Other operating income
+€4,430
Goods and materials
-€1.1m
Services and other goods
-€121,124
Staff costs
-€132,971
Depreciation
+€12,168
Other operating charges
-€348
Other operating items
-€18,778
Financial income
+€6,586
Financial charges
-€31,076
Taxes
-€221,696
Result 2025
€2.3m
Cash bridge derived
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.
From operations
+€2.3m
Investment
-€421,627
Financing
€0
Cash 2024
€2.0m
From operations (derived)
+€2.3m
Net result for the year
+€2.3m
Depreciation
+€114,387
Receivables within one year
-€153,048
Deferred charges and accrued income
-€2.6m
Trade debts
-€13,337
Tax, wage and social debts
+€77,251
Accrued charges and deferred income
+€2.6m
Investment (derived)
-€421,627
Investment in fixed assets (net)
-€421,627
Cash 2025
€3.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,686,867 | €12,654,631 | +€5.0m | +64.6% |
| Fixed assets | 21/28 | €2,128,809 | €2,436,048 | +€307,240 | +14.4% |
| Intangible fixed assets | 21 | €18,406 | €3,479 | -€14,927 | -81.1% |
| Tangible fixed assets | 22/27 | €163,696 | €85,863 | -€77,833 | -47.5% |
| Plant, machinery and equipment | 23 | €35,280 | €29,569 | -€5,711 | -16.2% |
| Furniture and vehicles | 24 | €127,400 | €55,617 | -€71,783 | -56.3% |
| Other tangible fixed assets | 26 | €1,016 | €678 | -€339 | -33.3% |
| Financial fixed assets | 28 | €1,946,707 | €2,346,707 | +€400,000 | +20.5% |
| Affiliated companies | 280/1 | €1,724,911 | €2,124,911 | +€400,000 | +23.2% |
| Participating interests | 280 | €24,911 | €24,911 | = | 0.0% |
| Amounts receivable | 281 | €1,700,000 | €2,100,000 | +€400,000 | +23.5% |
| Other financial fixed assets | 284/8 | €221,796 | €221,796 | = | 0.0% |
| Shares | 284 | €220,816 | €220,816 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €980 | €980 | = | 0.0% |
| Current assets | 29/58 | €5,558,059 | €10,218,583 | +€4.7m | +83.9% |
| Amounts receivable within one year | 40/41 | €2,387,002 | €2,540,050 | +€153,048 | +6.4% |
| Trade receivables | 40 | €2,387,002 | €2,540,050 | +€153,048 | +6.4% |
| Cash at bank and in hand | 54/58 | €2,015,127 | €3,919,576 | +€1.9m | +94.5% |
| Deferred charges and accrued income | 490/1 | €1,155,930 | €3,758,957 | +€2.6m | +225.2% |
| Total equity and liabilities | 10/49 | €7,686,867 | €12,654,631 | +€5.0m | +64.6% |
| Equity | 10/15 | €4,010,107 | €6,284,612 | +€2.3m | +56.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,042,038 | €2,042,038 | = | 0.0% |
| Distributable reserves | 133 | €2,042,038 | €2,042,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,949,469 | €4,223,975 | +€2.3m | +116.7% |
| Amounts payable | 17/49 | €3,676,760 | €6,370,019 | +€2.7m | +73.3% |
| Amounts payable within one year | 42/48 | €2,430,652 | €2,494,566 | +€63,914 | +2.6% |
| Financial debts | 43 | €20,368 | €20,368 | = | 0.0% |
| Credit institutions | 430/8 | €20,368 | €20,368 | = | 0.0% |
| Trade debts | 44 | €1,790,773 | €1,777,436 | -€13,337 | -0.7% |
| Suppliers | 440/4 | €1,790,773 | €1,777,436 | -€13,337 | -0.7% |
| Taxes, remuneration and social security | 45 | €619,511 | €696,762 | +€77,251 | +12.5% |
| Taxes | 450/3 | €356,763 | €326,646 | -€30,117 | -8.4% |
| Remuneration and social security | 454/9 | €262,748 | €370,117 | +€107,368 | +40.9% |
| Accrued charges and deferred income | 492/3 | €1,246,108 | €3,875,452 | +€2.6m | +211.0% |
| Operating income | 70/76A | €14,668,986 | €16,932,597 | +€2.3m | +15.4% |
| Turnover | 70 | €14,396,821 | €16,674,780 | +€2.3m | +15.8% |
| Other operating income | 74 | €232,602 | €237,032 | +€4,430 | +1.9% |
| Non-recurring operating income | 76A | €39,564 | €20,786 | -€18,778 | -47.5% |
| Operating charges | 60/66A | €12,443,453 | €13,818,526 | +€1.4m | +11.1% |
| Goods for resale, raw materials and consumables | 60 | €7,621,809 | €8,754,606 | +€1.1m | +14.9% |
| Purchases | 600/8 | €7,621,809 | €8,754,606 | +€1.1m | +14.9% |
| Services and other goods | 61 | €1,769,266 | €1,890,391 | +€121,124 | +6.8% |
| Remuneration, social security and pensions | 62 | €2,918,080 | €3,051,051 | +€132,971 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,555 | €114,387 | -€12,168 | -9.6% |
| Other operating charges | 640/8 | €7,743 | €8,091 | +€348 | +4.5% |
| Operating profit (loss) | 9901 | €2,225,533 | €3,114,072 | +€888,539 | +39.9% |
| Financial income | 75/76B | €84,940 | €91,527 | +€6,586 | +7.8% |
| Recurring financial income | 75 | €84,940 | €91,527 | +€6,586 | +7.8% |
| Income from financial fixed assets | 750 | €43,526 | €11 | -€43,516 | -100.0% |
| Income from current assets | 751 | €25,700 | €52,697 | +€26,997 | +105.0% |
| Other financial income | 752/9 | €15,714 | €38,819 | +€23,105 | +147.0% |
| Financial charges | 65/66B | €82,237 | €113,313 | +€31,076 | +37.8% |
| Recurring financial charges | 65 | €82,237 | €113,313 | +€31,076 | +37.8% |
| Debt charges | 650 | €14,993 | €18,052 | +€3,059 | +20.4% |
| Other financial charges | 652/9 | €67,243 | €95,261 | +€28,018 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €2,228,236 | €3,092,286 | +€864,049 | +38.8% |
| Income taxes | 67/77 | €596,084 | €817,780 | +€221,696 | +37.2% |
| Taxes | 670/3 | €596,084 | €817,780 | +€221,696 | +37.2% |
| Profit (loss) for the period | 9904 | €1,632,152 | €2,274,505 | +€642,353 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,632,152 | €2,274,505 | +€642,353 | +39.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.