BRAIN STORM ARCHITECTURAL DESIGN: 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 ARCHITECTURAL DESIGN
Largest movements
- Receivables within one year +€12,259
up €12,259 (+85.6%), from €14,317 to €26,576
of which Trade receivables: +€8,879
- Cash -€11,576
down €11,576 (-11.8%), from €98,000 to €86,424
mainly Contributions, distributions and other (-€24,340) and Receivables within one year (-€12,259)
- Reserves -€24,456
down €24,456 (-19.5%), from €125,678 to €101,222
of which Distributable reserves: -€24,456
- Other debts +€23,852
up €23,852 (+4,886%), from €488 to €24,340
- Gross operating margin +€1,546
up €1,546 (+54.6%), from €2,832 to €4,377
- Other operating charges +€635
up €635 (+112%), from €569 to €1,204
- Financial charges +€624
up €624 (+86.9%), from €718 to €1,342
- Taxes +€158
up €158 (+23.1%), from €683 to €841
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 | €137,656 | €138,199 | +€544 | +0.4% |
| Fixed assets | 21/28 | €3,779 | €2,673 | -€1,105 | -29.2% |
| Tangible fixed assets | 22/27 | €3,779 | €2,673 | -€1,105 | -29.2% |
| Furniture and vehicles | 24 | €3,779 | €2,673 | -€1,105 | -29.2% |
| Current assets | 29/58 | €133,877 | €135,526 | +€1,649 | +1.2% |
| Amounts receivable within one year | 40/41 | €14,317 | €26,576 | +€12,259 | +85.6% |
| Trade receivables | 40 | €0 | €8,879 | +€8,879 | |
| Other amounts receivable | 41 | €14,317 | €17,697 | +€3,380 | +23.6% |
| Current investments | 50/53 | €21,560 | €21,560 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,000 | €86,424 | -€11,576 | -11.8% |
| Deferred charges and accrued income | 490/1 | €0 | €966 | +€966 | |
| Total equity and liabilities | 10/49 | €137,656 | €138,199 | +€544 | +0.4% |
| Equity | 10/15 | €131,878 | €107,422 | -€24,456 | -18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,678 | €101,222 | -€24,456 | -19.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €125,678 | €101,222 | -€24,456 | -19.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,778 | €30,778 | +€25,000 | +433% |
| Amounts payable within one year | 42/48 | €5,778 | €30,437 | +€24,659 | +427% |
| Trade debts | 44 | €1,198 | €1,704 | +€506 | +42.2% |
| Suppliers | 440/4 | €1,198 | €1,704 | +€506 | +42.2% |
| Taxes, remuneration and social security | 45 | €4,091 | €4,393 | +€301 | +7.4% |
| Taxes | 450/3 | €4,091 | €4,393 | +€301 | +7.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €488 | €24,340 | +€23,852 | +4,886% |
| Accrued charges and deferred income | 492/3 | - | €341 | +€341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €1,105 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €1,204 | +€635 | +112% |
| Gross operating margin | 9900 | €2,832 | €4,377 | +€1,546 | +54.6% |
| Operating profit (loss) | 9901 | €1,157 | €2,068 | +€911 | +78.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €718 | €1,342 | +€624 | +86.9% |
| Recurring financial charges | 65 | €718 | €1,342 | +€624 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €439 | €726 | +€286 | +65.2% |
| Income taxes | 67/77 | €683 | €841 | +€158 | +23.1% |
| Profit (loss) for the period | 9904 | -€244 | -€116 | +€128 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€244 | -€116 | +€128 | +52.5% |
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 31 October 2026 via checked.be.