BRAIN EYE: 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 EYE
Largest movements
- Tangible fixed assets +€49,862
up €49,862 (+5443.4%), from €916 to €50,778
- Cash -€19,529
down €19,529 (-90.4%), from €21,609 to €2,080
mainly Investment in fixed assets (net) (-€53,123) and Net result for the year (-€9,361)
- Stocks and contracts -€4,350
no longer reported in 2025 (was €4,350)
- Deferred charges and accrued income +€1,506
new in 2025: €1,506
- Other debts +€37,903
up €37,903 (+180.9%), from €20,952 to €58,855
- Profit (loss) carried forward -€9,361
down €9,361 (-24.3%), from -€38,535 to -€47,896
- Trade debts -€981
down €981 (-68.3%), from €1,437 to €456
- Gross operating margin -€7,170
down €7,170, from €816 to -€6,354
- Depreciation +€2,953
up €2,953 (+958.8%), from €308 to €3,261
- Financial income +€401
up €401 (+397.0%), from €101 to €502
of which Financial income: +€401
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 | €29,231 | €56,836 | +€27,605 | +94.4% |
| Fixed assets | 21/28 | €3,041 | €52,903 | +€49,862 | +1639.7% |
| Tangible fixed assets | 22/27 | €916 | €50,778 | +€49,862 | +5443.4% |
| Furniture and vehicles | 24 | €916 | €50,778 | +€49,862 | +5443.4% |
| Financial fixed assets | 28 | €2,125 | €2,125 | = | 0.0% |
| Current assets | 29/58 | €26,190 | €3,933 | -€22,257 | -85.0% |
| Stocks and contracts in progress | 3 | €4,350 | - | -€4,350 | |
| Contracts in progress | 37 | €4,350 | - | -€4,350 | |
| Amounts receivable within one year | 40/41 | €231 | €347 | +€116 | +50.2% |
| Other amounts receivable | 41 | €231 | €347 | +€116 | +50.2% |
| Cash at bank and in hand | 54/58 | €21,609 | €2,080 | -€19,529 | -90.4% |
| Deferred charges and accrued income | 490/1 | - | €1,506 | +€1,506 | |
| Total equity and liabilities | 10/49 | €29,231 | €56,836 | +€27,605 | +94.4% |
| Equity | 10/15 | €6,842 | -€2,518 | -€9,360 | |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €39,172 | €39,173 | +€1 | 0.0% |
| 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 | €13,150 | €13,150 | = | 0.0% |
| Distributable reserves | 133 | €24,162 | €24,163 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€38,535 | -€47,896 | -€9,361 | -24.3% |
| Amounts payable | 17/49 | €22,389 | €59,354 | +€36,965 | +165.1% |
| Amounts payable within one year | 42/48 | €22,389 | €59,354 | +€36,965 | +165.1% |
| Trade debts | 44 | €1,437 | €456 | -€981 | -68.3% |
| Suppliers | 440/4 | €1,437 | €456 | -€981 | -68.3% |
| Taxes, remuneration and social security | 45 | - | €43 | +€43 | |
| Taxes | 450/3 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €20,952 | €58,855 | +€37,903 | +180.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €3,261 | +€2,953 | +958.8% |
| Other operating charges | 640/8 | €92 | €135 | +€43 | +46.7% |
| Gross operating margin | 9900 | €816 | -€6,354 | -€7,170 | |
| Operating profit (loss) | 9901 | €416 | -€9,750 | -€10,166 | |
| Financial income | 75/76B | €101 | €502 | +€401 | +397.0% |
| Recurring financial income | 75 | €101 | €502 | +€401 | +397.0% |
| Non-recurring financial income | 76B | €101 | €502 | +€401 | +397.0% |
| Financial charges | 65/66B | €109 | €70 | -€39 | -35.8% |
| Recurring financial charges | 65 | €109 | €70 | -€39 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €408 | -€9,318 | -€9,726 | |
| Income taxes | 67/77 | - | €43 | +€43 | |
| Profit (loss) for the period | 9904 | €408 | -€9,361 | -€9,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €408 | -€9,361 | -€9,769 |
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 12 October 2026 via checked.be.