BRAINDRUMS: 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.
BRAINDRUMS
Largest movements
- Cash +€20,702
up €20,702 (+2250.2%), from €920 to €21,622
mainly Depreciation (+€20,760) and Receivables within one year (+€19,561)
- Receivables within one year -€19,561
down €19,561 (-77.3%), from €25,301 to €5,739
of which Trade receivables: -€19,014
- Tangible fixed assets -€18,195
down €18,195 (-27.1%), from €67,260 to €49,065
of which Furniture and vehicles: -€16,261
- Deferred charges and accrued income -€12,482
down €12,482 (-48.8%), from €25,574 to €13,092
- Short-term financial debts -€8,250
no longer reported in 2025 (was €8,250)
- Trade debts -€8,094
down €8,094 (-61.7%), from €13,121 to €5,027
- Debts after one year -€5,192
no longer reported in 2025 (was €5,192)
- Current portion of long-term debt -€5,056
down €5,056 (-49.3%), from €10,248 to €5,192
- Tax, wage and social debts -€3,940
down €3,940 (-27.0%), from €14,617 to €10,677
of which Taxes: -€6,807
- Gross operating margin +€1,011
up €1,011 (+4.1%), from €24,637 to €25,648
- Depreciation -€736
down €736 (-3.4%), from €21,497 to €20,760
- Taxes +€681
up €681 (+42.8%), from €1,589 to €2,270
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 | €119,305 | €89,768 | -€29,537 | -24.8% |
| Fixed assets | 21/28 | €67,510 | €49,315 | -€18,195 | -27.0% |
| Tangible fixed assets | 22/27 | €67,260 | €49,065 | -€18,195 | -27.1% |
| Plant, machinery and equipment | 23 | €848 | €623 | -€226 | -26.6% |
| Furniture and vehicles | 24 | €43,193 | €26,931 | -€16,261 | -37.6% |
| Other tangible fixed assets | 26 | €23,220 | €21,511 | -€1,709 | -7.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €51,794 | €40,453 | -€11,342 | -21.9% |
| Amounts receivable within one year | 40/41 | €25,301 | €5,739 | -€19,561 | -77.3% |
| Trade receivables | 40 | €23,890 | €4,876 | -€19,014 | -79.6% |
| Other amounts receivable | 41 | €1,411 | €863 | -€547 | -38.8% |
| Cash at bank and in hand | 54/58 | €920 | €21,622 | +€20,702 | +2250.2% |
| Deferred charges and accrued income | 490/1 | €25,574 | €13,092 | -€12,482 | -48.8% |
| Total equity and liabilities | 10/49 | €119,305 | €89,768 | -€29,537 | -24.8% |
| Equity | 10/15 | €67,147 | €68,106 | +€959 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,547 | €49,506 | +€959 | +2.0% |
| Amounts payable | 17/49 | €52,158 | €21,662 | -€30,496 | -58.5% |
| Amounts payable after more than one year | 17 | €5,192 | - | -€5,192 | |
| Financial debts | 170/4 | €5,192 | - | -€5,192 | |
| Amounts payable within one year | 42/48 | €46,966 | €21,662 | -€25,304 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €10,248 | €5,192 | -€5,056 | -49.3% |
| Financial debts | 43 | €8,250 | - | -€8,250 | |
| Credit institutions | 430/8 | €8,250 | - | -€8,250 | |
| Trade debts | 44 | €13,121 | €5,027 | -€8,094 | -61.7% |
| Suppliers | 440/4 | €13,121 | €5,027 | -€8,094 | -61.7% |
| Taxes, remuneration and social security | 45 | €14,617 | €10,677 | -€3,940 | -27.0% |
| Taxes | 450/3 | €14,617 | €7,810 | -€6,807 | -46.6% |
| Remuneration and social security | 454/9 | - | €2,866 | +€2,866 | |
| Other amounts payable | 47/48 | €730 | €767 | +€37 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,497 | €20,760 | -€736 | -3.4% |
| Other operating charges | 640/8 | €1,106 | €1,015 | -€90 | -8.2% |
| Gross operating margin | 9900 | €24,637 | €25,648 | +€1,011 | +4.1% |
| Operating profit (loss) | 9901 | €2,035 | €3,873 | +€1,838 | +90.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €853 | €644 | -€209 | -24.5% |
| Recurring financial charges | 65 | €853 | €644 | -€209 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €1,182 | €3,229 | +€2,046 | +173.1% |
| Income taxes | 67/77 | €1,589 | €2,270 | +€681 | +42.8% |
| Profit (loss) for the period | 9904 | -€407 | €959 | +€1,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€407 | €959 | +€1,366 |
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 7 October 2026 via checked.be.