BRAIN@CCOUNT: 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.
BRAIN@CCOUNT
Largest movements
- Receivables within one year -€25,346
down €25,346 (-20.1%), from €126,410 to €101,064
of which Trade receivables: -€40,972
- Cash -€12,831
down €12,831 (-77.3%), from €16,591 to €3,760
mainly Net result for the year (-€45,179) and Tax, wage and social debts (-€16,004)
- Profit (loss) carried forward -€45,179
down €45,179 (-151.4%), from -€29,837 to -€75,016
- Other debts +€17,682
up €17,682 (+12.4%), from €142,370 to €160,052
- Tax, wage and social debts -€16,004
down €16,004 (-60.9%), from €26,265 to €10,261
of which Taxes: -€19,221
- Trade debts +€5,473
up €5,473 (+339.1%), from €1,614 to €7,087
of which Suppliers: +€5,473
- Gross operating margin -€246,767
down €246,767, from €190,386 to -€56,381
- Write-downs -€182,795
down €182,795, from €91,398 to -€91,398
- Staff costs +€10,253
up €10,253 (+21.0%), from €48,737 to €58,990
- Taxes +€4,409
up €4,409 (+34.7%), from €12,725 to €17,134
- Other operating charges -€3,159
down €3,159 (-48.3%), from €6,540 to €3,380
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,176 | €106,190 | -€37,986 | -26.3% |
| Fixed assets | 21/28 | €778 | €778 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €778 | €778 | = | 0.0% |
| Furniture and vehicles | 24 | €778 | €778 | = | 0.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €143,398 | €105,411 | -€37,986 | -26.5% |
| Amounts receivable within one year | 40/41 | €126,410 | €101,064 | -€25,346 | -20.1% |
| Trade receivables | 40 | €126,410 | €85,438 | -€40,972 | -32.4% |
| Other amounts receivable | 41 | - | €15,625 | +€15,625 | |
| Cash at bank and in hand | 54/58 | €16,591 | €3,760 | -€12,831 | -77.3% |
| Deferred charges and accrued income | 490/1 | €397 | €588 | +€191 | +48.1% |
| Total equity and liabilities | 10/49 | €144,176 | €106,190 | -€37,986 | -26.3% |
| Equity | 10/15 | -€27,837 | -€73,016 | -€45,179 | -162.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,837 | -€75,016 | -€45,179 | -151.4% |
| Amounts payable | 17/49 | €172,014 | €179,206 | +€7,192 | +4.2% |
| Amounts payable within one year | 42/48 | €172,014 | €179,206 | +€7,192 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €1,765 | €1,199 | -€565 | -32.0% |
| Financial debts | 43 | - | €606 | +€606 | |
| Credit institutions | 430/8 | - | €606 | +€606 | |
| Trade debts | 44 | €1,614 | €7,087 | +€5,473 | +339.1% |
| Suppliers | 440/4 | €1,614 | €7,087 | +€5,473 | +339.1% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,265 | €10,261 | -€16,004 | -60.9% |
| Taxes | 450/3 | €19,221 | - | -€19,221 | |
| Remuneration and social security | 454/9 | €7,044 | €10,261 | +€3,217 | +45.7% |
| Other amounts payable | 47/48 | €142,370 | €160,052 | +€17,682 | +12.4% |
| Remuneration, social security and pensions | 62 | €48,737 | €58,990 | +€10,253 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,336 | - | -€1,336 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €91,398 | -€91,398 | -€182,795 | |
| Other operating charges | 640/8 | €6,540 | €3,380 | -€3,159 | -48.3% |
| Gross operating margin | 9900 | €190,386 | -€56,381 | -€246,767 | |
| Operating profit (loss) | 9901 | €42,376 | -€27,354 | -€69,730 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -71.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -71.4% |
| Financial charges | 65/66B | €1,886 | €691 | -€1,195 | -63.4% |
| Recurring financial charges | 65 | €1,886 | €691 | -€1,195 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €40,490 | -€28,045 | -€68,535 | |
| Income taxes | 67/77 | €12,725 | €17,134 | +€4,409 | +34.7% |
| Profit (loss) for the period | 9904 | €27,765 | -€45,179 | -€72,944 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,765 | -€45,179 | -€72,944 |
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 29 September 2026 via checked.be.