BRAIN Consulting: 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.
BRAIN Consulting
Largest movements
- Cash +€70,817
up €70,817 (+43.4%), from €163,129 to €233,946
mainly Other debts (+€211,470) and Net result for the year (+€64,038)
- Tangible fixed assets -€9,556
down €9,556 (-34.5%), from €27,675 to €18,119
of which Furniture and vehicles: -€8,604
- Receivables within one year +€5,664
up €5,664 (+60.2%), from €9,416 to €15,081
of which Other amounts receivable: +€3,502
- Other debts +€211,470
up €211,470 (+7940.3%), from €2,663 to €214,133
- Profit (loss) carried forward -€185,534
no longer reported in 2025 (was €185,534)
- Tax, wage and social debts +€41,327
up €41,327 (+361.6%), from €11,430 to €52,757
of which Taxes: +€41,327
- Gross operating margin +€2,870
up €2,870 (+3.3%), from €87,303 to €90,173
- Taxes +€937
up €937 (+6.0%), from €15,603 to €16,540
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 | €200,221 | €267,478 | +€67,257 | +33.6% |
| Fixed assets | 21/28 | €27,675 | €18,119 | -€9,556 | -34.5% |
| Tangible fixed assets | 22/27 | €27,675 | €18,119 | -€9,556 | -34.5% |
| Furniture and vehicles | 24 | €25,674 | €17,070 | -€8,604 | -33.5% |
| Other tangible fixed assets | 26 | €2,001 | €1,049 | -€952 | -47.6% |
| Current assets | 29/58 | €172,546 | €249,359 | +€76,813 | +44.5% |
| Amounts receivable within one year | 40/41 | €9,416 | €15,081 | +€5,664 | +60.2% |
| Trade receivables | 40 | €9,000 | €11,162 | +€2,162 | +24.0% |
| Other amounts receivable | 41 | €416 | €3,919 | +€3,502 | +840.9% |
| Cash at bank and in hand | 54/58 | €163,129 | €233,946 | +€70,817 | +43.4% |
| Deferred charges and accrued income | 490/1 | - | €332 | +€332 | |
| Total equity and liabilities | 10/49 | €200,221 | €267,478 | +€67,257 | +33.6% |
| Equity | 10/15 | €186,034 | €500 | -€185,534 | -99.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,534 | - | -€185,534 | |
| Amounts payable | 17/49 | €14,188 | €266,978 | +€252,791 | +1781.8% |
| Amounts payable within one year | 42/48 | €14,188 | €266,978 | +€252,791 | +1781.8% |
| Trade debts | 44 | €94 | €88 | -€6 | -6.6% |
| Suppliers | 440/4 | €94 | €88 | -€6 | -6.6% |
| Taxes, remuneration and social security | 45 | €11,430 | €52,757 | +€41,327 | +361.6% |
| Taxes | 450/3 | €9,830 | €51,157 | +€41,327 | +420.4% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €2,663 | €214,133 | +€211,470 | +7940.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,042 | €9,556 | -€486 | -4.8% |
| Other operating charges | 640/8 | - | €565 | +€565 | |
| Gross operating margin | 9900 | €87,303 | €90,173 | +€2,870 | +3.3% |
| Operating profit (loss) | 9901 | €77,261 | €80,052 | +€2,791 | +3.6% |
| Financial income | 75/76B | - | €806 | +€806 | |
| Recurring financial income | 75 | - | €806 | +€806 | |
| Financial charges | 65/66B | €60 | €280 | +€220 | +365.5% |
| Recurring financial charges | 65 | €60 | €280 | +€220 | +365.5% |
| Profit (loss) for the period before taxes | 9903 | €77,201 | €80,577 | +€3,377 | +4.4% |
| Income taxes | 67/77 | €15,603 | €16,540 | +€937 | +6.0% |
| Profit (loss) for the period | 9904 | €61,598 | €64,038 | +€2,440 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,598 | €64,038 | +€2,440 | +4.0% |
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 10 October 2026 via checked.be.