BRAIN TOWER: 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 TOWER
Largest movements
- Cash +€186,428
up €186,428 (+64.8%), from €287,632 to €474,060
mainly Net result for the year (+€164,864) and Receivables within one year (+€152,771)
- Receivables within one year -€152,771
down €152,771 (-23.5%), from €649,977 to €497,205
of which Trade receivables: -€135,834
- Tangible fixed assets -€25,273
down €25,273 (-41.1%), from €61,488 to €36,215
- Deferred charges and accrued income -€12,920
down €12,920 (-67.4%), from €19,168 to €6,248
- Other debts +€127,413
up €127,413 (+201.0%), from €63,404 to €190,817
- Debts after one year -€80,016
down €80,016 (-25.0%), from €319,752 to €239,736
- Trade debts -€71,741
down €71,741 (-21.9%), from €327,085 to €255,345
- Tax, wage and social debts +€59,531
up €59,531 (+314.4%), from €18,932 to €78,463
of which Taxes: +€53,882
- Profit (loss) carried forward -€25,136
down €25,136 (-44.7%), from €56,217 to €31,081
- Staff costs -€108,469
down €108,469 (-29.7%), from €365,494 to €257,025
- Taxes +€33,085
up €33,085 (+438.7%), from €7,542 to €40,627
- Gross operating margin +€31,837
up €31,837 (+6.6%), from €479,664 to €511,501
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 | €1,027,555 | €1,023,019 | -€4,536 | -0.4% |
| Fixed assets | 21/28 | €70,778 | €45,505 | -€25,273 | -35.7% |
| Tangible fixed assets | 22/27 | €61,488 | €36,215 | -€25,273 | -41.1% |
| Furniture and vehicles | 24 | €61,488 | €36,215 | -€25,273 | -41.1% |
| Financial fixed assets | 28 | €9,290 | €9,290 | = | 0.0% |
| Current assets | 29/58 | €956,776 | €977,514 | +€20,737 | +2.2% |
| Amounts receivable within one year | 40/41 | €649,977 | €497,205 | -€152,771 | -23.5% |
| Trade receivables | 40 | €623,105 | €487,270 | -€135,834 | -21.8% |
| Other amounts receivable | 41 | €26,872 | €9,935 | -€16,937 | -63.0% |
| Cash at bank and in hand | 54/58 | €287,632 | €474,060 | +€186,428 | +64.8% |
| Deferred charges and accrued income | 490/1 | €19,168 | €6,248 | -€12,920 | -67.4% |
| Total equity and liabilities | 10/49 | €1,027,555 | €1,023,019 | -€4,536 | -0.4% |
| Equity | 10/15 | €260,644 | €235,508 | -€25,136 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,828 | €185,828 | = | 0.0% |
| Distributable reserves | 133 | €185,828 | €185,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,217 | €31,081 | -€25,136 | -44.7% |
| Amounts payable | 17/49 | €766,910 | €787,511 | +€20,600 | +2.7% |
| Amounts payable after more than one year | 17 | €319,752 | €239,736 | -€80,016 | -25.0% |
| Financial debts | 170/4 | €319,752 | €239,736 | -€80,016 | -25.0% |
| Amounts payable within one year | 42/48 | €433,139 | €544,640 | +€111,501 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €23,718 | €20,016 | -€3,702 | -15.6% |
| Trade debts | 44 | €327,085 | €255,345 | -€71,741 | -21.9% |
| Suppliers | 440/4 | €327,085 | €255,345 | -€71,741 | -21.9% |
| Taxes, remuneration and social security | 45 | €18,932 | €78,463 | +€59,531 | +314.4% |
| Taxes | 450/3 | €1,950 | €55,832 | +€53,882 | +2763.6% |
| Remuneration and social security | 454/9 | €16,982 | €22,631 | +€5,649 | +33.3% |
| Other amounts payable | 47/48 | €63,404 | €190,817 | +€127,413 | +201.0% |
| Accrued charges and deferred income | 492/3 | €14,019 | €3,135 | -€10,885 | -77.6% |
| Remuneration, social security and pensions | 62 | €365,494 | €257,025 | -€108,469 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,771 | €25,273 | -€1,498 | -5.6% |
| Other operating charges | 640/8 | €7,213 | €6,396 | -€817 | -11.3% |
| Gross operating margin | 9900 | €479,664 | €511,501 | +€31,837 | +6.6% |
| Operating profit (loss) | 9901 | €80,185 | €222,807 | +€142,622 | +177.9% |
| Financial income | 75/76B | €207 | €376 | +€169 | +81.5% |
| Recurring financial income | 75 | €207 | €376 | +€169 | +81.5% |
| Financial charges | 65/66B | €18,521 | €17,692 | -€830 | -4.5% |
| Recurring financial charges | 65 | €18,521 | €17,692 | -€830 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €61,871 | €205,491 | +€143,620 | +232.1% |
| Income taxes | 67/77 | €7,542 | €40,627 | +€33,085 | +438.7% |
| Profit (loss) for the period | 9904 | €54,329 | €164,864 | +€110,535 | +203.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,329 | €164,864 | +€110,535 | +203.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.