BRAINCAP: 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.
BRAINCAP
Largest movements
- Receivables within one year +€32,687
up €32,687 (+1464.8%), from €2,231 to €34,919
of which Trade receivables: +€32,000
- Cash +€7,969
up €7,969 (+564.3%), from €1,412 to €9,381
mainly Net result for the year (+€102,656)
- Profit (loss) carried forward +€102,656
up €102,656 (+17.8%), from -€575,118 to -€472,462
- Debts after one year -€62,000
down €62,000 (-12.1%), from €510,591 to €448,591
- Gross operating margin +€62,399
up €62,399 (+154.0%), from €40,517 to €102,916
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 | €3,644 | €44,300 | +€40,656 | +1115.8% |
| Current assets | 29/58 | €3,644 | €44,300 | +€40,656 | +1115.8% |
| Amounts receivable within one year | 40/41 | €2,231 | €34,919 | +€32,687 | +1464.8% |
| Trade receivables | 40 | - | €32,000 | +€32,000 | |
| Other amounts receivable | 41 | €2,231 | €2,919 | +€687 | +30.8% |
| Cash at bank and in hand | 54/58 | €1,412 | €9,381 | +€7,969 | +564.3% |
| Total equity and liabilities | 10/49 | €3,644 | €44,300 | +€40,656 | +1115.8% |
| Equity | 10/15 | -€506,947 | -€404,291 | +€102,656 | +20.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€575,118 | -€472,462 | +€102,656 | +17.8% |
| Amounts payable | 17/49 | €510,591 | €448,591 | -€62,000 | -12.1% |
| Amounts payable after more than one year | 17 | €510,591 | €448,591 | -€62,000 | -12.1% |
| Financial debts | 170/4 | €510,591 | €448,591 | -€62,000 | -12.1% |
| Other operating charges | 640/8 | €299 | €120 | -€179 | -59.8% |
| Gross operating margin | 9900 | €40,517 | €102,916 | +€62,399 | +154.0% |
| Operating profit (loss) | 9901 | €40,219 | €102,796 | +€62,578 | +155.6% |
| Financial income | 75/76B | €361 | - | -€361 | |
| Recurring financial income | 75 | €361 | - | -€361 | |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €40,440 | €102,656 | +€62,216 | +153.8% |
| Profit (loss) for the period | 9904 | €40,440 | €102,656 | +€62,216 | +153.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,440 | €102,656 | +€62,216 | +153.8% |
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 28 September 2026 via checked.be.