Brain - Rent - Service: what changed
What changed
Brain - Rent - Service
filed annual accounts (NBB)
Net result for the year
€58,726
2024 · €1.4m-€1.4m
Equity
€3.1m
2024 · €3.0m+€58,726
Cash
€409,295
2024 · €672,884-€263,589
Balance sheet total
€3.9m
2024 · €4.2m-€310,796
Largest movements
Assets
- Current investments -€300,000
down €300,000 (-12.5%), from €2.4m to €2.1m
- Cash -€263,589
down €263,589 (-39.2%), from €672,884 to €409,295
mainly Receivables within one year (-€233,291) and Current portion of long-term debt (-€214,881)
- Receivables within one year +€233,291
up €233,291 (+50.6%), from €461,159 to €694,450
of which Other amounts receivable: +€249,149
Equity and liabilities
- Current portion of long-term debt -€214,881
down €214,881 (-73.7%), from €291,709 to €76,828
- Tax, wage and social debts -€139,554
down €139,554 (-91.4%), from €152,667 to €13,113
of which Taxes: -€122,243
- Trade debts +€119,671
up €119,671 (+719%), from €16,636 to €136,306
- Other debts -€100,000
down €100,000 (-42.6%), from €234,637 to €134,637
- Reserves +€58,594
up €58,594 (+2.8%), from €2.1m to €2.2m
of which Distributable reserves: +€61,000
Income statement
- Financial income -€2.5m
down €2.5m (-91.7%), from €2.7m to €224,167
of which Non-recurring financial income: -€2.5m
- Financial charges -€600,298
down €600,298 (-97.3%), from €617,128 to €16,830
of which Non-recurring financial charges: -€575,982
- Taxes -€448,819
down €448,819 (-98.5%), from €455,452 to €6,633
- Staff costs -€176,345
down €176,345, from €159,034 to -€17,312
- Gross operating margin +€175,763
up €175,763 (+60.5%), from -€290,741 to -€114,978
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.4m
Gross operating margin
+€175,763
Staff costs
+€176,345
Depreciation
-€7,426
Other operating charges
-€2,152
Other operating items
+€671
Financial income
-€2.5m
Financial charges
+€600,298
Taxes
+€448,819
Deferred taxes and other
-€291,250
Result 2025
€58,726
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€272,464
Investment
+€257,385
Financing
-€248,510
Cash 2024
€672,884
From operations (derived)
-€272,464
Net result for the year
+€58,726
Depreciation
+€39,046
Receivables within one year
-€233,291
Deferred charges and accrued income
-€15,933
Provisions
-€1,128
Trade debts
+€119,671
Tax, wage and social debts
-€139,554
Other debts
-€100,000
Investment (derived)
+€257,385
Investment in fixed assets (net)
-€42,615
Current investments
+€300,000
Financing
-€248,510
Debts after one year
-€33,629
Current portion of long-term debt
-€214,881
Cash 2025
€409,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,199,485 | €3,888,690 | -€310,796 | -7.4% |
| Fixed assets | 21/28 | €559,337 | €562,906 | +€3,570 | +0.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €535,237 | €538,806 | +€3,570 | +0.7% |
| Land and buildings | 22 | €490,997 | €485,375 | -€5,622 | -1.1% |
| Plant, machinery and equipment | 23 | €359 | €172 | -€187 | -52.2% |
| Furniture and vehicles | 24 | €5,739 | €22,725 | +€16,986 | +296% |
| Other tangible fixed assets | 26 | €38,142 | €30,534 | -€7,608 | -19.9% |
| Financial fixed assets | 28 | €24,100 | €24,100 | = | 0.0% |
| Current assets | 29/58 | €3,640,148 | €3,325,783 | -€314,365 | -8.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €461,159 | €694,450 | +€233,291 | +50.6% |
| Trade receivables | 40 | €54,699 | €38,841 | -€15,858 | -29.0% |
| Other amounts receivable | 41 | €406,460 | €655,609 | +€249,149 | +61.3% |
| Current investments | 50/53 | €2,400,000 | €2,100,000 | -€300,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €672,884 | €409,295 | -€263,589 | -39.2% |
| Deferred charges and accrued income | 490/1 | €36,105 | €52,038 | +€15,933 | +44.1% |
| Total equity and liabilities | 10/49 | €4,199,485 | €3,888,690 | -€310,796 | -7.4% |
| Equity | 10/15 | €3,010,890 | €3,069,616 | +€58,726 | +2.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,127,349 | €2,185,944 | +€58,594 | +2.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €469,829 | €467,423 | -€2,406 | -0.5% |
| Distributable reserves | 133 | €1,651,370 | €1,712,370 | +€61,000 | +3.7% |
| Profit (loss) carried forward | 14 | €822,041 | €822,173 | +€132 | 0.0% |
| Provisions and deferred taxes | 16 | €236,683 | €235,554 | -€1,128 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €213,778 | €213,778 | = | 0.0% |
| Pensions and similar obligations | 160 | €213,778 | €213,778 | = | 0.0% |
| Deferred taxes | 168 | €22,904 | €21,776 | -€1,128 | -4.9% |
| Amounts payable | 17/49 | €951,912 | €583,519 | -€368,393 | -38.7% |
| Amounts payable after more than one year | 17 | €256,263 | €222,634 | -€33,629 | -13.1% |
| Financial debts | 170/4 | €256,263 | €222,634 | -€33,629 | -13.1% |
| Amounts payable within one year | 42/48 | €695,649 | €360,885 | -€334,765 | -48.1% |
| Current portion of amounts payable after more than one year | 42 | €291,709 | €76,828 | -€214,881 | -73.7% |
| Trade debts | 44 | €16,636 | €136,306 | +€119,671 | +719% |
| Suppliers | 440/4 | €16,636 | €136,306 | +€119,671 | +719% |
| Taxes, remuneration and social security | 45 | €152,667 | €13,113 | -€139,554 | -91.4% |
| Taxes | 450/3 | €129,830 | €7,587 | -€122,243 | -94.2% |
| Remuneration and social security | 454/9 | €22,837 | €5,526 | -€17,312 | -75.8% |
| Other amounts payable | 47/48 | €234,637 | €134,637 | -€100,000 | -42.6% |
| Remuneration, social security and pensions | 62 | €159,034 | -€17,312 | -€176,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,620 | €39,046 | +€7,426 | +23.5% |
| Other operating charges | 640/8 | €4,241 | €6,393 | +€2,152 | +50.7% |
| Non-recurring operating charges | 66A | €671 | - | -€671 | |
| Gross operating margin | 9900 | -€290,741 | -€114,978 | +€175,763 | +60.5% |
| Operating profit (loss) | 9901 | -€486,307 | -€143,105 | +€343,202 | +70.6% |
| Financial income | 75/76B | €2,698,527 | €224,167 | -€2.5m | -91.7% |
| Recurring financial income | 75 | €16,799 | €35,042 | +€18,243 | +109% |
| Non-recurring financial income | 76B | €2,681,728 | €189,125 | -€2.5m | -92.9% |
| Financial charges | 65/66B | €617,128 | €16,830 | -€600,298 | -97.3% |
| Recurring financial charges | 65 | €30,020 | €5,704 | -€24,316 | -81.0% |
| Non-recurring financial charges | 66B | €587,108 | €11,127 | -€575,982 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €1,595,092 | €64,231 | -€1.5m | -96.0% |
| Transfer from deferred taxes | 780 | €292,378 | €1,128 | -€291,250 | -99.6% |
| Income taxes | 67/77 | €455,452 | €6,633 | -€448,819 | -98.5% |
| Profit (loss) for the period | 9904 | €1,432,017 | €58,726 | -€1.4m | -95.9% |
| Transfer from tax-exempt reserves | 789 | €568,023 | €2,406 | -€565,618 | -99.6% |
| Transfer to tax-exempt reserves | 689 | €421,000 | - | -€421,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,579,041 | €61,132 | -€1.5m | -96.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.