BRAIN4YOU: 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.
BRAIN4YOU
Largest movements
- Receivables within one year -€71,124
down €71,124 (-61.2%), from €116,195 to €45,071
of which Trade receivables: -€68,393
- Cash -€35,570
down €35,570 (-9.4%), from €377,590 to €342,019
mainly Contributions, distributions and other (-€80,000) and Trade debts (-€49,480)
- Tangible fixed assets -€22,988
down €22,988 (-20.9%), from €109,985 to €86,996
of which Land and buildings: -€19,967
- Reserves -€67,923
down €67,923 (-18.6%), from €365,376 to €297,454
- Trade debts -€49,480
down €49,480 (-82.4%), from €60,035 to €10,556
- Tax, wage and social debts -€20,486
down €20,486 (-40.1%), from €51,025 to €30,538
of which Taxes: -€10,850
- Other debts +€7,460
up €7,460 (+65.0%), from €11,475 to €18,934
- Gross operating margin -€152,446
down €152,446 (-77.1%), from €197,833 to €45,387
- Staff costs -€76,595
down €76,595 (-99.6%), from €76,875 to €280
- Taxes -€21,299
down €21,299 (-79.2%), from €26,896 to €5,596
- Financial income -€3,351
down €3,351 (-63.8%), from €5,255 to €1,904
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 | €637,333 | €506,904 | -€130,429 | -20.5% |
| Fixed assets | 21/28 | €110,994 | €87,905 | -€23,088 | -20.8% |
| Tangible fixed assets | 22/27 | €109,985 | €86,996 | -€22,988 | -20.9% |
| Land and buildings | 22 | €97,620 | €77,653 | -€19,967 | -20.5% |
| Plant, machinery and equipment | 23 | - | €2,915 | +€2,915 | |
| Furniture and vehicles | 24 | €12,365 | €6,428 | -€5,936 | -48.0% |
| Financial fixed assets | 28 | €1,009 | €909 | -€100 | -9.9% |
| Current assets | 29/58 | €526,339 | €418,999 | -€107,341 | -20.4% |
| Amounts receivable within one year | 40/41 | €116,195 | €45,071 | -€71,124 | -61.2% |
| Trade receivables | 40 | €113,464 | €45,071 | -€68,393 | -60.3% |
| Other amounts receivable | 41 | €2,731 | - | -€2,731 | |
| Current investments | 50/53 | €30,589 | €30,589 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €377,590 | €342,019 | -€35,570 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,966 | €1,320 | -€646 | -32.9% |
| Total equity and liabilities | 10/49 | €637,333 | €506,904 | -€130,429 | -20.5% |
| Equity | 10/15 | €514,798 | €446,876 | -€67,923 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €365,376 | €297,454 | -€67,923 | -18.6% |
| Distributable reserves | 133 | €365,376 | €297,454 | -€67,923 | -18.6% |
| Profit (loss) carried forward | 14 | €130,822 | €130,822 | = | 0.0% |
| Amounts payable | 17/49 | €122,535 | €60,028 | -€62,506 | -51.0% |
| Amounts payable within one year | 42/48 | €122,535 | €60,028 | -€62,506 | -51.0% |
| Trade debts | 44 | €60,035 | €10,556 | -€49,480 | -82.4% |
| Suppliers | 440/4 | €60,035 | €10,556 | -€49,480 | -82.4% |
| Taxes, remuneration and social security | 45 | €51,025 | €30,538 | -€20,486 | -40.1% |
| Taxes | 450/3 | €41,389 | €30,538 | -€10,850 | -26.2% |
| Remuneration and social security | 454/9 | €9,636 | - | -€9,636 | |
| Other amounts payable | 47/48 | €11,475 | €18,934 | +€7,460 | +65.0% |
| Remuneration, social security and pensions | 62 | €76,875 | €280 | -€76,595 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,797 | €27,328 | +€530 | +2.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,567 | €1,938 | +€371 | +23.7% |
| Gross operating margin | 9900 | €197,833 | €45,387 | -€152,446 | -77.1% |
| Operating profit (loss) | 9901 | €92,593 | €15,841 | -€76,752 | -82.9% |
| Financial income | 75/76B | €5,255 | €1,904 | -€3,351 | -63.8% |
| Recurring financial income | 75 | €5,255 | €1,904 | -€3,351 | -63.8% |
| Financial charges | 65/66B | €136 | €71 | -€65 | -47.8% |
| Recurring financial charges | 65 | €136 | €71 | -€65 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €97,712 | €17,674 | -€80,038 | -81.9% |
| Income taxes | 67/77 | €26,896 | €5,596 | -€21,299 | -79.2% |
| Profit (loss) for the period | 9904 | €70,816 | €12,077 | -€58,739 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,816 | €12,077 | -€58,739 | -82.9% |
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 11 October 2026 via checked.be.