BrainCake: 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.
BrainCake
Largest movements
- Cash -€12,543
down €12,543 (-44.2%), from €28,384 to €15,841
mainly Net result for the year (-€10,418) and Other debts (-€2,484)
- Tangible fixed assets -€535
down €535 (-15.5%), from €3,458 to €2,922
- Profit (loss) carried forward -€10,418
down €10,418 (-11.5%), from -€90,783 to -€101,201
- Other debts -€2,484
down €2,484 (-46.4%), from €5,349 to €2,865
- Trade debts -€467
down €467 (-38.6%), from €1,210 to €743
- Gross operating margin +€1,814
up €1,814 (+15.7%), from -€11,521 to -€9,706
- Financial income +€202
up €202 (+161.8%), from €125 to €327
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 | €32,388 | €19,019 | -€13,369 | -41.3% |
| Fixed assets | 21/28 | €3,458 | €2,922 | -€535 | -15.5% |
| Tangible fixed assets | 22/27 | €3,458 | €2,922 | -€535 | -15.5% |
| Other tangible fixed assets | 26 | €3,458 | €2,922 | -€535 | -15.5% |
| Current assets | 29/58 | €28,930 | €16,096 | -€12,834 | -44.4% |
| Amounts receivable within one year | 40/41 | €546 | €255 | -€291 | -53.3% |
| Other amounts receivable | 41 | €546 | €255 | -€291 | -53.3% |
| Cash at bank and in hand | 54/58 | €28,384 | €15,841 | -€12,543 | -44.2% |
| Total equity and liabilities | 10/49 | €32,388 | €19,019 | -€13,369 | -41.3% |
| Equity | 10/15 | €25,829 | €15,411 | -€10,418 | -40.3% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Reserves | 13 | €103,012 | €103,012 | = | 0.0% |
| Distributable reserves | 133 | €103,012 | €103,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,783 | -€101,201 | -€10,418 | -11.5% |
| Amounts payable | 17/49 | €6,559 | €3,608 | -€2,952 | -45.0% |
| Amounts payable within one year | 42/48 | €6,559 | €3,608 | -€2,952 | -45.0% |
| Trade debts | 44 | €1,210 | €743 | -€467 | -38.6% |
| Suppliers | 440/4 | €1,210 | €743 | -€467 | -38.6% |
| Other amounts payable | 47/48 | €5,349 | €2,865 | -€2,484 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €535 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €462 | -€38 | -7.5% |
| Gross operating margin | 9900 | -€11,521 | -€9,706 | +€1,814 | +15.7% |
| Operating profit (loss) | 9901 | -€12,555 | -€10,703 | +€1,852 | +14.8% |
| Financial income | 75/76B | €125 | €327 | +€202 | +161.8% |
| Recurring financial income | 75 | €125 | €327 | +€202 | +161.8% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,497 | -€10,448 | +€2,049 | +16.4% |
| Income taxes | 67/77 | €30 | -€30 | -€60 | |
| Profit (loss) for the period | 9904 | -€12,527 | -€10,418 | +€2,109 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,527 | -€10,418 | +€2,109 | +16.8% |
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 8 October 2026 via checked.be.