Brain&Mind Global: 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&Mind Global
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets +€99,573
new in 2025: €99,573
- Cash -€88,688
down €88,688 (-62.0%), from €143,146 to €54,458
mainly Contributions, distributions and other (-€279,517) and Investment in fixed assets (net) (-€102,262)
- Receivables within one year +€24,082
up €24,082 (+65.2%), from €36,925 to €61,007
of which Trade receivables: +€23,975
- Other debts +€246,304
up €246,304 (+2,626%), from €9,381 to €255,685
- Profit (loss) carried forward -€145,845
down €145,845 (-99.8%), from €146,163 to €318
- Tax, wage and social debts +€40,721
up €40,721 (+240%), from €16,979 to €57,701
of which Taxes: +€29,321
- Trade debts -€3,917
down €3,917 (-77.6%), from €5,048 to €1,131
- Depreciation +€2,690
new in 2025: €2,690
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.
Derived cash bridge
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 | €180,071 | €317,335 | +€137,264 | +76.2% |
| Fixed assets | 21/28 | - | €99,573 | +€99,573 | |
| Tangible fixed assets | 22/27 | - | €99,573 | +€99,573 | |
| Furniture and vehicles | 24 | - | €99,573 | +€99,573 | |
| Current assets | 29/58 | €180,071 | €217,762 | +€37,691 | +20.9% |
| Amounts receivable within one year | 40/41 | €36,925 | €61,007 | +€24,082 | +65.2% |
| Trade receivables | 40 | €33,275 | €57,250 | +€23,975 | +72.1% |
| Other amounts receivable | 41 | €3,650 | €3,757 | +€107 | +2.9% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €143,146 | €54,458 | -€88,688 | -62.0% |
| Deferred charges and accrued income | 490/1 | - | €2,297 | +€2,297 | |
| Total equity and liabilities | 10/49 | €180,071 | €317,335 | +€137,264 | +76.2% |
| Equity | 10/15 | €148,663 | €2,818 | -€145,845 | -98.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,163 | €318 | -€145,845 | -99.8% |
| Amounts payable | 17/49 | €31,408 | €314,516 | +€283,108 | +901% |
| Amounts payable within one year | 42/48 | €31,408 | €314,516 | +€283,108 | +901% |
| Trade debts | 44 | €5,048 | €1,131 | -€3,917 | -77.6% |
| Suppliers | 440/4 | €5,048 | €1,131 | -€3,917 | -77.6% |
| Taxes, remuneration and social security | 45 | €16,979 | €57,701 | +€40,721 | +240% |
| Taxes | 450/3 | €16,979 | €46,301 | +€29,321 | +173% |
| Remuneration and social security | 454/9 | - | €11,400 | +€11,400 | |
| Other amounts payable | 47/48 | €9,381 | €255,685 | +€246,304 | +2,626% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,690 | +€2,690 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €174,912 | €176,126 | +€1,214 | +0.7% |
| Operating profit (loss) | 9901 | €174,463 | €172,974 | -€1,488 | -0.9% |
| Financial income | 75/76B | €64 | €419 | +€356 | +557% |
| Recurring financial income | 75 | €64 | €419 | +€356 | +557% |
| Financial charges | 65/66B | €188 | €507 | +€319 | +170% |
| Recurring financial charges | 65 | €188 | €507 | +€319 | +170% |
| Profit (loss) for the period before taxes | 9903 | €174,338 | €172,886 | -€1,452 | -0.8% |
| Income taxes | 67/77 | €39,548 | €39,214 | -€334 | -0.8% |
| Profit (loss) for the period | 9904 | €134,790 | €133,673 | -€1,117 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €134,790 | €133,673 | -€1,117 | -0.8% |
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 16 October 2026 via checked.be.