Braindrop: 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.
Braindrop
Largest movements
- Cash -€17,447
down €17,447 (-23.9%), from €73,020 to €55,574
mainly Receivables within one year (-€13,186) and Net result for the year (-€8,969)
- Receivables within one year +€13,186
up €13,186 (+222.1%), from €5,936 to €19,121
of which Trade receivables: +€7,296
- Tangible fixed assets -€6,589
down €6,589 (-16.8%), from €39,267 to €32,678
of which Furniture and vehicles: -€8,506
- Profit (loss) carried forward -€8,969
new in 2025: -€8,969
- Tax, wage and social debts +€4,346
up €4,346 (+987.6%), from €440 to €4,787
- Other debts -€2,345
down €2,345 (-62.8%), from €3,734 to €1,389
- Trade debts -€2,232
down €2,232 (-61.9%), from €3,607 to €1,375
- Accrued charges and deferred income -€1,650
no longer reported in 2025 (was €1,650)
- Gross operating margin -€54,465
down €54,465 (-95.6%), from €56,995 to €2,530
- Taxes -€10,314
no longer reported in 2025 (was €10,314)
- Depreciation +€4,275
up €4,275 (+62.7%), from €6,813 to €11,088
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 | €118,222 | €107,373 | -€10,850 | -9.2% |
| Fixed assets | 21/28 | €39,267 | €32,678 | -€6,589 | -16.8% |
| Tangible fixed assets | 22/27 | €39,267 | €32,678 | -€6,589 | -16.8% |
| Plant, machinery and equipment | 23 | €3,244 | €5,162 | +€1,917 | +59.1% |
| Furniture and vehicles | 24 | €36,022 | €27,516 | -€8,506 | -23.6% |
| Current assets | 29/58 | €78,956 | €74,695 | -€4,261 | -5.4% |
| Amounts receivable within one year | 40/41 | €5,936 | €19,121 | +€13,186 | +222.1% |
| Trade receivables | 40 | - | €7,296 | +€7,296 | |
| Other amounts receivable | 41 | €5,936 | €11,825 | +€5,889 | +99.2% |
| Cash at bank and in hand | 54/58 | €73,020 | €55,574 | -€17,447 | -23.9% |
| Total equity and liabilities | 10/49 | €118,222 | €107,373 | -€10,850 | -9.2% |
| Equity | 10/15 | €108,791 | €99,822 | -€8,969 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,191 | €90,191 | = | 0.0% |
| Distributable reserves | 133 | €90,191 | €90,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,969 | -€8,969 | |
| Amounts payable | 17/49 | €9,432 | €7,551 | -€1,881 | -19.9% |
| Amounts payable within one year | 42/48 | €7,782 | €7,551 | -€231 | -3.0% |
| Trade debts | 44 | €3,607 | €1,375 | -€2,232 | -61.9% |
| Suppliers | 440/4 | €3,607 | €1,375 | -€2,232 | -61.9% |
| Taxes, remuneration and social security | 45 | €440 | €4,787 | +€4,346 | +987.6% |
| Taxes | 450/3 | €440 | €4,787 | +€4,346 | +987.6% |
| Other amounts payable | 47/48 | €3,734 | €1,389 | -€2,345 | -62.8% |
| Accrued charges and deferred income | 492/3 | €1,650 | - | -€1,650 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,813 | €11,088 | +€4,275 | +62.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €56,995 | €2,530 | -€54,465 | -95.6% |
| Operating profit (loss) | 9901 | €49,795 | -€8,957 | -€58,752 | |
| Financial income | 75/76B | €197 | €164 | -€33 | -16.8% |
| Recurring financial income | 75 | €197 | €164 | -€33 | -16.8% |
| Financial charges | 65/66B | €184 | €175 | -€8 | -4.5% |
| Recurring financial charges | 65 | €184 | €175 | -€8 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €49,808 | -€8,969 | -€58,777 | |
| Income taxes | 67/77 | €10,314 | - | -€10,314 | |
| Profit (loss) for the period | 9904 | €39,494 | -€8,969 | -€48,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,494 | -€8,969 | -€48,463 |
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 11 October 2026 via checked.be.