BRAINACT: what changed
BRAINACT
Largest movements
- Deferred charges and accrued income +€11,125
new in 2024: €11,125
- Current investments -€5,375
no longer reported in 2024 (was €5,375)
- Receivables within one year -€1,717
down €1,717 (-6.6%), from €26,035 to €24,318
- Cash +€1,393
new in 2024: €1,393
mainly Contributions, distributions and other (+€11,125) and Current investments (+€5,375)
- Tangible fixed assets -€757
down €757 (-28.2%), from €2,681 to €1,924
- Profit (loss) carried forward +€14,213
up €14,213 (+27.2%), from -€52,194 to -€37,981
- Tax, wage and social debts -€8,818
down €8,818 (-42.2%), from €20,912 to €12,094
- Accrued charges and deferred income -€405
no longer reported in 2024 (was €405)
- Gross operating margin +€24,676
up €24,676, from -€14,184 to €10,492
- Turnover +€15,540
up €15,540 (+42.0%), from €36,960 to €52,500
- Purchases and services -€8,059
down €8,059 (-15.8%), from €51,144 to €43,085
- Other operating charges +€6,593
new in 2024: €6,593
- Staff costs -€1,771
no longer reported in 2024 (was €1,771)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,091 | €38,761 | +€4,670 | +13.7% |
| Fixed assets | 21/28 | €2,681 | €1,924 | -€757 | -28.2% |
| Tangible fixed assets | 22/27 | €2,681 | €1,924 | -€757 | -28.2% |
| Furniture and vehicles | 24 | €2,681 | €1,924 | -€757 | -28.2% |
| Current assets | 29/58 | €31,410 | €36,837 | +€5,427 | +17.3% |
| Amounts receivable within one year | 40/41 | €26,035 | €24,318 | -€1,717 | -6.6% |
| Other amounts receivable | 41 | €26,035 | €24,318 | -€1,717 | -6.6% |
| Current investments | 50/53 | €5,375 | - | -€5,375 | |
| Cash at bank and in hand | 54/58 | - | €1,393 | +€1,393 | |
| Deferred charges and accrued income | 490/1 | - | €11,125 | +€11,125 | |
| Total equity and liabilities | 10/49 | €34,091 | €38,761 | +€4,670 | +13.7% |
| Equity | 10/15 | €12,454 | €26,667 | +€14,213 | +114% |
| 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 | €3,148 | €3,148 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,148 | €3,148 | -€0 | 0.0% |
| Legal reserve | 130 | €3,148 | €3,148 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€52,194 | -€37,981 | +€14,213 | +27.2% |
| Amounts payable | 17/49 | €21,637 | €12,094 | -€9,543 | -44.1% |
| Amounts payable within one year | 42/48 | €21,232 | €12,094 | -€9,138 | -43.0% |
| Trade debts | 44 | €320 | - | -€320 | |
| Suppliers | 440/4 | €320 | - | -€320 | |
| Taxes, remuneration and social security | 45 | €20,912 | €12,094 | -€8,818 | -42.2% |
| Taxes | 450/3 | €20,912 | €12,094 | -€8,818 | -42.2% |
| Accrued charges and deferred income | 492/3 | €405 | - | -€405 | |
| Turnover | 70 | €36,960 | €52,500 | +€15,540 | +42.0% |
| Non-recurring operating income | 76A | €1,308 | - | -€1,308 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,144 | €43,085 | -€8,059 | -15.8% |
| Remuneration, social security and pensions | 62 | €1,771 | - | -€1,771 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €757 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €6,593 | +€6,593 | |
| Gross operating margin | 9900 | -€14,184 | €10,492 | +€24,676 | |
| Operating profit (loss) | 9901 | -€16,712 | €3,142 | +€19,854 | |
| Financial income | 75/76B | €1,308 | - | -€1,308 | |
| Recurring financial income | 75 | €1,308 | - | -€1,308 | |
| Financial charges | 65/66B | €62 | €54 | -€8 | -12.8% |
| Recurring financial charges | 65 | €62 | €54 | -€8 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,466 | €3,088 | +€18,554 | |
| Profit (loss) for the period | 9904 | -€15,466 | €3,088 | +€18,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,466 | €3,088 | +€18,554 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.