BRAINCTR: 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.
BRAINCTR
Largest movements
- Receivables within one year +€36,281
up €36,281 (+149.7%), from €24,230 to €60,511
of which Other amounts receivable: +€26,219
- Cash -€20,644
down €20,644 (-53.7%), from €38,408 to €17,764
mainly Receivables within one year (-€36,281)
- Profit (loss) carried forward +€15,045
up €15,045 (+25.6%), from €58,820 to €73,865
- Gross operating margin -€49,542
down €49,542 (-64.3%), from €77,069 to €27,527
- Taxes -€10,775
down €10,775 (-72.7%), from €14,818 to €4,043
- Other operating charges +€2,025
up €2,025 (+853.9%), from €237 to €2,262
- Financial charges +€1,615
up €1,615 (+278.4%), from €580 to €2,194
- Staff costs +€1,379
up €1,379 (+52.7%), from €2,616 to €3,995
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 | €62,638 | €78,275 | +€15,637 | +25.0% |
| Current assets | 29/58 | €62,638 | €78,275 | +€15,637 | +25.0% |
| Amounts receivable within one year | 40/41 | €24,230 | €60,511 | +€36,281 | +149.7% |
| Trade receivables | 40 | €4,048 | €14,110 | +€10,062 | +248.5% |
| Other amounts receivable | 41 | €20,182 | €46,401 | +€26,219 | +129.9% |
| Cash at bank and in hand | 54/58 | €38,408 | €17,764 | -€20,644 | -53.7% |
| Total equity and liabilities | 10/49 | €62,638 | €78,275 | +€15,637 | +25.0% |
| Equity | 10/15 | €61,820 | €76,865 | +€15,045 | +24.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,820 | €73,865 | +€15,045 | +25.6% |
| Amounts payable | 17/49 | €818 | €1,410 | +€592 | +72.3% |
| Amounts payable within one year | 42/48 | €818 | €1,410 | +€592 | +72.3% |
| Trade debts | 44 | €515 | €540 | +€25 | +4.9% |
| Suppliers | 440/4 | €515 | €540 | +€25 | +4.9% |
| Taxes, remuneration and social security | 45 | €303 | €870 | +€567 | +186.9% |
| Taxes | 450/3 | - | €870 | +€870 | |
| Remuneration and social security | 454/9 | €303 | - | -€303 | |
| Remuneration, social security and pensions | 62 | €2,616 | €3,995 | +€1,379 | +52.7% |
| Other operating charges | 640/8 | €237 | €2,262 | +€2,025 | +853.9% |
| Gross operating margin | 9900 | €77,069 | €27,527 | -€49,542 | -64.3% |
| Operating profit (loss) | 9901 | €74,216 | €21,271 | -€52,945 | -71.3% |
| Financial income | 75/76B | €2 | €13 | +€11 | +533.5% |
| Recurring financial income | 75 | €2 | €13 | +€11 | +533.5% |
| Financial charges | 65/66B | €580 | €2,194 | +€1,615 | +278.4% |
| Recurring financial charges | 65 | €580 | €2,194 | +€1,615 | +278.4% |
| Profit (loss) for the period before taxes | 9903 | €73,638 | €19,089 | -€54,549 | -74.1% |
| Income taxes | 67/77 | €14,818 | €4,043 | -€10,775 | -72.7% |
| Profit (loss) for the period | 9904 | €58,820 | €15,045 | -€43,774 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,820 | €15,045 | -€43,774 | -74.4% |
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 10 October 2026 via checked.be.