BRAIN-STORM: 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-STORM
Largest movements
- Receivables within one year -€11,847
down €11,847 (-35.8%), from €33,098 to €21,251
of which Trade receivables: -€6,918
- Cash +€9,937
up €9,937 (+4,830%), from €206 to €10,143
mainly Receivables within one year (+€11,847) and Depreciation (+€6,939)
- Deferred charges and accrued income -€2,405
down €2,405 (-18.9%), from €12,736 to €10,331
- Trade debts -€4,969
down €4,969 (-44.9%), from €11,061 to €6,092
- Current portion of long-term debt -€4,583
down €4,583 (-53.1%), from €8,628 to €4,046
- Accrued charges and deferred income +€4,270
up €4,270 (+2,135%), from €200 to €4,470
- Profit (loss) carried forward +€2,050
up €2,050 (+12.5%), from -€16,461 to -€14,411
- Tax, wage and social debts -€1,352
down €1,352 (-11.1%), from €12,123 to €10,771
of which Remuneration and social security: -€5,014
- Gross operating margin -€2,446
down €2,446 (-15.8%), from €15,476 to €13,030
- Financial charges -€1,334
down €1,334 (-42.9%), from €3,110 to €1,777
- Depreciation +€889
up €889 (+14.7%), from €6,050 to €6,939
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 | €66,872 | €62,954 | -€3,919 | -5.9% |
| Fixed assets | 21/28 | €20,833 | €21,230 | +€397 | +1.9% |
| Tangible fixed assets | 22/27 | €20,683 | €21,080 | +€397 | +1.9% |
| Land and buildings | 22 | €1,185 | €890 | -€296 | -24.9% |
| Plant, machinery and equipment | 23 | €3,148 | €2,318 | -€830 | -26.4% |
| Furniture and vehicles | 24 | €16,350 | €17,873 | +€1,523 | +9.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €46,039 | €41,724 | -€4,315 | -9.4% |
| Amounts receivable within one year | 40/41 | €33,098 | €21,251 | -€11,847 | -35.8% |
| Trade receivables | 40 | €26,930 | €20,012 | -€6,918 | -25.7% |
| Other amounts receivable | 41 | €6,168 | €1,238 | -€4,929 | -79.9% |
| Cash at bank and in hand | 54/58 | €206 | €10,143 | +€9,937 | +4,830% |
| Deferred charges and accrued income | 490/1 | €12,736 | €10,331 | -€2,405 | -18.9% |
| Total equity and liabilities | 10/49 | €66,872 | €62,954 | -€3,919 | -5.9% |
| Equity | 10/15 | €34,860 | €36,910 | +€2,050 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,121 | €45,121 | = | 0.0% |
| Distributable reserves | 133 | €45,121 | €45,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,461 | -€14,411 | +€2,050 | +12.5% |
| Amounts payable | 17/49 | €32,012 | €26,044 | -€5,968 | -18.6% |
| Amounts payable within one year | 42/48 | €31,812 | €21,574 | -€10,238 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €8,628 | €4,046 | -€4,583 | -53.1% |
| Trade debts | 44 | €11,061 | €6,092 | -€4,969 | -44.9% |
| Suppliers | 440/4 | €11,061 | €6,092 | -€4,969 | -44.9% |
| Taxes, remuneration and social security | 45 | €12,123 | €10,771 | -€1,352 | -11.1% |
| Taxes | 450/3 | €7,109 | €10,771 | +€3,663 | +51.5% |
| Remuneration and social security | 454/9 | €5,014 | €0 | -€5,014 | -100% |
| Other amounts payable | 47/48 | - | €665 | +€665 | |
| Accrued charges and deferred income | 492/3 | €200 | €4,470 | +€4,270 | +2,135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,050 | €6,939 | +€889 | +14.7% |
| Other operating charges | 640/8 | €449 | €573 | +€124 | +27.6% |
| Gross operating margin | 9900 | €15,476 | €13,030 | -€2,446 | -15.8% |
| Operating profit (loss) | 9901 | €8,976 | €5,517 | -€3,459 | -38.5% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €3,110 | €1,777 | -€1,334 | -42.9% |
| Recurring financial charges | 65 | €3,110 | €1,777 | -€1,334 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €5,874 | €3,740 | -€2,134 | -36.3% |
| Income taxes | 67/77 | €1,767 | €1,691 | -€76 | -4.3% |
| Profit (loss) for the period | 9904 | €4,107 | €2,050 | -€2,058 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,107 | €2,050 | -€2,058 | -50.1% |
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 28 October 2026 via checked.be.