BRAIN CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€17,815
up €17,815 (+30.7%), from €57,980 to €75,796
of which Trade receivables: +€17,530
- Cash +€8,625
up €8,625 (+161.7%), from €5,334 to €13,959
mainly Net result for the year (+€16,648) and Trade debts (+€12,498)
- Tangible fixed assets -€5,560
down €5,560 (-46.9%), from €11,864 to €6,304
of which Furniture and vehicles: -€4,894
- Deferred charges and accrued income +€1,599
up €1,599 (+43.7%), from €3,657 to €5,255
- Trade debts +€12,498
up €12,498 (+1069.9%), from €1,168 to €13,667
- Reserves +€12,000
up €12,000 (+39.9%), from €30,060 to €42,060
of which Distributable reserves: +€40,200
- Profit (loss) carried forward +€4,648
up €4,648 (+226.2%), from €2,055 to €6,703
- Debts after one year -€4,041
down €4,041 (-100.0%), from €4,041 to €0
- Accrued charges and deferred income -€2,409
down €2,409 (-99.5%), from €2,422 to €13
- Staff costs +€14,417
up €14,417 (+39.8%), from €36,266 to €50,683
- Gross operating margin +€13,243
up €13,243 (+18.9%), from €70,072 to €83,314
- Depreciation -€5,549
down €5,549 (-49.9%), from €11,109 to €5,560
- Other operating charges -€1,793
down €1,793 (-61.7%), from €2,906 to €1,113
- Taxes +€1,196
up €1,196 (+17.8%), from €6,717 to €7,913
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 | €78,836 | €101,314 | +€22,478 | +28.5% |
| Fixed assets | 21/28 | €11,864 | €6,304 | -€5,560 | -46.9% |
| Tangible fixed assets | 22/27 | €11,864 | €6,304 | -€5,560 | -46.9% |
| Plant, machinery and equipment | 23 | €1,388 | €721 | -€667 | -48.0% |
| Furniture and vehicles | 24 | €10,476 | €5,583 | -€4,894 | -46.7% |
| Current assets | 29/58 | €66,972 | €95,010 | +€28,039 | +41.9% |
| Amounts receivable within one year | 40/41 | €57,980 | €75,796 | +€17,815 | +30.7% |
| Trade receivables | 40 | €56,292 | €73,823 | +€17,530 | +31.1% |
| Other amounts receivable | 41 | €1,688 | €1,973 | +€285 | +16.9% |
| Cash at bank and in hand | 54/58 | €5,334 | €13,959 | +€8,625 | +161.7% |
| Deferred charges and accrued income | 490/1 | €3,657 | €5,255 | +€1,599 | +43.7% |
| Total equity and liabilities | 10/49 | €78,836 | €101,314 | +€22,478 | +28.5% |
| Equity | 10/15 | €44,555 | €61,203 | +€16,648 | +37.4% |
| Contributions | 10/11 | €12,440 | €12,440 | = | 0.0% |
| Reserves | 13 | €30,060 | €42,060 | +€12,000 | +39.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,200 | €0 | -€28,200 | -100.0% |
| Distributable reserves | 133 | - | €40,200 | +€40,200 | |
| Profit (loss) carried forward | 14 | €2,055 | €6,703 | +€4,648 | +226.2% |
| Amounts payable | 17/49 | €34,281 | €40,111 | +€5,830 | +17.0% |
| Amounts payable after more than one year | 17 | €4,041 | €0 | -€4,041 | -100.0% |
| Financial debts | 170/4 | €4,041 | €0 | -€4,041 | -100.0% |
| Amounts payable within one year | 42/48 | €27,818 | €40,098 | +€12,281 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €4,135 | €3,618 | -€517 | -12.5% |
| Trade debts | 44 | €1,168 | €13,667 | +€12,498 | +1069.9% |
| Suppliers | 440/4 | €1,168 | €13,667 | +€12,498 | +1069.9% |
| Taxes, remuneration and social security | 45 | €14,717 | €14,631 | -€87 | -0.6% |
| Taxes | 450/3 | €14,717 | €14,631 | -€87 | -0.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,797 | €8,183 | +€386 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,422 | €13 | -€2,409 | -99.5% |
| Remuneration, social security and pensions | 62 | €36,266 | €50,683 | +€14,417 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,109 | €5,560 | -€5,549 | -49.9% |
| Other operating charges | 640/8 | €2,906 | €1,113 | -€1,793 | -61.7% |
| Non-recurring operating charges | 66A | - | €1,197 | +€1,197 | |
| Gross operating margin | 9900 | €70,072 | €83,314 | +€13,243 | +18.9% |
| Operating profit (loss) | 9901 | €19,791 | €24,760 | +€4,970 | +25.1% |
| Financial income | 75/76B | €776 | €32 | -€744 | -95.9% |
| Recurring financial income | 75 | €776 | €32 | -€744 | -95.9% |
| Financial charges | 65/66B | €929 | €230 | -€698 | -75.2% |
| Recurring financial charges | 65 | €929 | €230 | -€698 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €19,638 | €24,562 | +€4,924 | +25.1% |
| Income taxes | 67/77 | €6,717 | €7,913 | +€1,196 | +17.8% |
| Profit (loss) for the period | 9904 | €12,920 | €16,648 | +€3,728 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,920 | €16,648 | +€3,728 | +28.9% |
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 4 October 2026 via checked.be.