BRAINBRIDGE: what changed
Two fiscal 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.
What changed
BRAINBRIDGE
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€105,706
2024 · €5,039+€100,668
Equity
€1.1m
2024 · €999,851+€105,706
Cash
€2.2m
2024 · €1.2m+€1.0m
Balance sheet total
€17.3m
2024 · €16.5m+€723,306
Largest movements
Assets
- Cash +€1.0m
up €1.0m (+90.0%), from €1.2m to €2.2m
mainly Trade debts (+€864,793) and Tax, wage and social debts (+€135,182)
Equity and liabilities
- Trade debts +€864,793
up €864,793 (+6.5%), from €13.2m to €14.1m
- Short-term financial debts -€397,192
down €397,192 (-25.2%), from €1.6m to €1.2m
Income statement
- Turnover -€7.3m
down €7.3m (-7.5%), from €98.6m to €91.2m
- Goods and materials -€7.3m
down €7.3m (-7.6%), from €95.0m to €87.7m
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.
Result 2024
€5,039
Turnover
-€7.3m
Other operating income
-€115,270
Goods and materials
+€7.3m
Services and other goods
-€47,866
Staff costs
+€338,457
Depreciation
+€28,086
Provisions
-€45,000
Other operating charges
+€40,445
Other operating items
-€30,617
Financial income
-€569
Financial charges
+€57,023
Taxes
-€40,743
Result 2025
€105,706
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.
From operations
+€1.4m
Investment
+€56,844
Financing
-€463,474
Cash 2024
€1.2m
From operations (derived)
+€1.4m
Net result for the year
+€105,706
Depreciation
+€104,479
Receivables within one year
+€17,079
Deferred charges and accrued income
+€134,122
Provisions
+€45,000
Trade debts
+€864,793
Tax, wage and social debts
+€135,182
Other debts
+€11,502
Accrued charges and deferred income
+€24,597
Investment (derived)
+€56,844
Investment in fixed assets (net)
+€56,844
Financing
-€463,474
Debts after one year
-€32,028
Current portion of long-term debt
-€34,254
Short-term financial debts
-€397,192
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,536,204 | €17,259,510 | +€723,306 | +4.4% |
| Fixed assets | 21/28 | €535,879 | €374,556 | -€161,323 | -30.1% |
| Intangible fixed assets | 21 | €142,633 | €83,030 | -€59,603 | -41.8% |
| Tangible fixed assets | 22/27 | €163,382 | €71,974 | -€91,408 | -55.9% |
| Plant, machinery and equipment | 23 | €94,883 | €71,552 | -€23,331 | -24.6% |
| Furniture and vehicles | 24 | €68,498 | €422 | -€68,076 | -99.4% |
| Financial fixed assets | 28 | €229,864 | €219,552 | -€10,313 | -4.5% |
| Affiliated companies | 280/1 | €216,387 | €216,387 | = | 0.0% |
| Participating interests | 280 | €194,534 | €194,534 | = | 0.0% |
| Amounts receivable | 281 | €21,853 | €21,853 | = | 0.0% |
| Other financial fixed assets | 284/8 | €13,477 | €3,165 | -€10,313 | -76.5% |
| Amounts receivable and cash guarantees | 285/8 | €13,477 | €3,165 | -€10,313 | -76.5% |
| Current assets | 29/58 | €16,000,325 | €16,884,954 | +€884,629 | +5.5% |
| Amounts receivable after more than one year | 29 | €197,763 | €197,763 | = | 0.0% |
| Other amounts receivable | 291 | €197,763 | €197,763 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,453,461 | €14,436,382 | -€17,079 | -0.1% |
| Trade receivables | 40 | €14,399,131 | €14,404,986 | +€5,855 | 0.0% |
| Other amounts receivable | 41 | €54,329 | €31,396 | -€22,934 | -42.2% |
| Cash at bank and in hand | 54/58 | €1,150,354 | €2,186,184 | +€1.0m | +90.0% |
| Deferred charges and accrued income | 490/1 | €198,748 | €64,625 | -€134,122 | -67.5% |
| Total equity and liabilities | 10/49 | €16,536,204 | €17,259,510 | +€723,306 | +4.4% |
| Equity | 10/15 | €999,851 | €1,105,557 | +€105,706 | +10.6% |
| Contributions | 10/11 | €8,689 | €8,689 | = | 0.0% |
| Reserves | 13 | €307,683 | €307,683 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,652 | €6,652 | = | 0.0% |
| Distributable reserves | 133 | €301,031 | €301,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | €683,478 | €789,185 | +€105,706 | +15.5% |
| Provisions and deferred taxes | 16 | - | €45,000 | +€45,000 | |
| Provisions for liabilities and charges | 160/5 | - | €45,000 | +€45,000 | |
| Other liabilities and charges | 164/5 | - | €45,000 | +€45,000 | |
| Amounts payable | 17/49 | €15,536,353 | €16,108,953 | +€572,600 | +3.7% |
| Amounts payable after more than one year | 17 | €35,325 | €3,297 | -€32,028 | -90.7% |
| Financial debts | 170/4 | €35,325 | €3,297 | -€32,028 | -90.7% |
| Credit institutions | 173 | €35,325 | €3,297 | -€32,028 | -90.7% |
| Amounts payable within one year | 42/48 | €15,501,028 | €16,081,059 | +€580,031 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €65,788 | €31,534 | -€34,254 | -52.1% |
| Financial debts | 43 | €1,574,789 | €1,177,597 | -€397,192 | -25.2% |
| Credit institutions | 430/8 | €1,574,789 | €1,177,597 | -€397,192 | -25.2% |
| Trade debts | 44 | €13,247,560 | €14,112,353 | +€864,793 | +6.5% |
| Suppliers | 440/4 | €13,247,560 | €14,112,353 | +€864,793 | +6.5% |
| Taxes, remuneration and social security | 45 | €612,890 | €748,072 | +€135,182 | +22.1% |
| Taxes | 450/3 | €439,978 | €576,285 | +€136,307 | +31.0% |
| Remuneration and social security | 454/9 | €172,913 | €171,788 | -€1,125 | -0.7% |
| Other amounts payable | 47/48 | - | €11,502 | +€11,502 | |
| Accrued charges and deferred income | 492/3 | - | €24,597 | +€24,597 | |
| Operating income | 70/76A | €99,432,368 | €91,971,033 | -€7.5m | -7.5% |
| Turnover | 70 | €98,572,667 | €91,226,601 | -€7.3m | -7.5% |
| Other operating income | 74 | €859,701 | €744,432 | -€115,270 | -13.4% |
| Operating charges | 60/66A | €99,292,049 | €91,745,757 | -€7.5m | -7.6% |
| Goods for resale, raw materials and consumables | 60 | €94,955,428 | €87,692,641 | -€7.3m | -7.6% |
| Purchases | 600/8 | €94,955,428 | €87,692,641 | -€7.3m | -7.6% |
| Services and other goods | 61 | €2,202,138 | €2,250,004 | +€47,866 | +2.2% |
| Remuneration, social security and pensions | 62 | €1,799,373 | €1,460,916 | -€338,457 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,565 | €104,479 | -€28,086 | -21.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | €202,544 | €162,099 | -€40,445 | -20.0% |
| Non-recurring operating charges | 66A | - | €30,617 | +€30,617 | |
| Operating profit (loss) | 9901 | €140,319 | €225,276 | +€84,956 | +60.5% |
| Financial income | 75/76B | €36,901 | €36,332 | -€569 | -1.5% |
| Recurring financial income | 75 | €36,901 | €36,332 | -€569 | -1.5% |
| Income from current assets | 751 | €840 | - | -€840 | |
| Other financial income | 752/9 | €36,061 | €36,332 | +€271 | +0.8% |
| Financial charges | 65/66B | €141,862 | €84,839 | -€57,023 | -40.2% |
| Recurring financial charges | 65 | €141,862 | €84,839 | -€57,023 | -40.2% |
| Debt charges | 650 | €4,452 | €3,291 | -€1,161 | -26.1% |
| Other financial charges | 652/9 | €137,410 | €81,548 | -€55,862 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €35,358 | €176,769 | +€141,411 | +399.9% |
| Income taxes | 67/77 | €30,320 | €71,063 | +€40,743 | +134.4% |
| Taxes | 670/3 | €30,320 | €71,063 | +€40,743 | +134.4% |
| Profit (loss) for the period | 9904 | €5,039 | €105,706 | +€100,668 | +1998.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,039 | €105,706 | +€100,668 | +1998.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.