BrainConsult: 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.
BrainConsult
Largest movements
- Receivables within one year +€139,186
up €139,186 (+718.5%), from €19,371 to €158,557
of which Other amounts receivable: +€121,500
- Reserves +€53,791
new in 2025: €53,791
- Other debts +€51,032
up €51,032 (+511.6%), from €9,976 to €61,008
- Tax, wage and social debts +€27,635
up €27,635 (+465.4%), from €5,938 to €33,573
- Profit (loss) carried forward +€5,379
up €5,379 (+35.6%), from €15,109 to €20,488
- Gross operating margin +€76,270
up €76,270 (+406.3%), from €18,773 to €95,043
- Taxes +€32,133
new in 2025: €32,133
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 | €33,022 | €172,402 | +€139,380 | +422.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €1,116 | +€1,116 | |
| Tangible fixed assets | 22/27 | - | €1,116 | +€1,116 | |
| Furniture and vehicles | 24 | - | €1,116 | +€1,116 | |
| Current assets | 29/58 | €33,022 | €171,286 | +€138,264 | +418.7% |
| Amounts receivable within one year | 40/41 | €19,371 | €158,557 | +€139,186 | +718.5% |
| Trade receivables | 40 | €8,583 | €26,269 | +€17,686 | +206.1% |
| Other amounts receivable | 41 | €10,788 | €132,288 | +€121,500 | +1126.3% |
| Cash at bank and in hand | 54/58 | €13,276 | €12,729 | -€547 | -4.1% |
| Deferred charges and accrued income | 490/1 | €375 | €0 | -€375 | -100.0% |
| Total equity and liabilities | 10/49 | €33,022 | €172,402 | +€139,380 | +422.1% |
| Equity | 10/15 | €17,109 | €76,279 | +€59,170 | +345.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €53,791 | +€53,791 | |
| Tax-exempt reserves | 132 | - | €53,791 | +€53,791 | |
| Profit (loss) carried forward | 14 | €15,109 | €20,488 | +€5,379 | +35.6% |
| Amounts payable | 17/49 | €15,913 | €96,123 | +€80,210 | +504.0% |
| Amounts payable within one year | 42/48 | €15,913 | €96,123 | +€80,210 | +504.0% |
| Trade debts | 44 | - | €1,542 | +€1,542 | |
| Suppliers | 440/4 | - | €1,542 | +€1,542 | |
| Taxes, remuneration and social security | 45 | €5,938 | €33,573 | +€27,635 | +465.4% |
| Taxes | 450/3 | €5,938 | €33,573 | +€27,635 | +465.4% |
| Other amounts payable | 47/48 | €9,976 | €61,008 | +€51,032 | +511.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €363 | +€363 | |
| Other operating charges | 640/8 | €2,982 | €3,204 | +€222 | +7.5% |
| Gross operating margin | 9900 | €18,773 | €95,043 | +€76,270 | +406.3% |
| Operating profit (loss) | 9901 | €15,791 | €91,475 | +€75,684 | +479.3% |
| Financial charges | 65/66B | €152 | €172 | +€20 | +13.3% |
| Recurring financial charges | 65 | €152 | €172 | +€20 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €15,640 | €91,303 | +€75,663 | +483.8% |
| Income taxes | 67/77 | - | €32,133 | +€32,133 | |
| Profit (loss) for the period | 9904 | €15,640 | €59,170 | +€43,531 | +278.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,640 | €59,170 | +€43,531 | +278.3% |
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 9 October 2026 via checked.be.