BRAINFIT: 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.
BRAINFIT
Largest movements
- Stocks and contracts -€6,919
down €6,919 (-26.4%), from €26,163 to €19,245
- Cash -€930
down €930 (-4.2%), from €21,979 to €21,049
mainly Net result for the year (-€3,022) and Trade debts (-€2,998)
- Reserves -€3,022
down €3,022 (-28.9%), from €10,473 to €7,451
- Trade debts -€2,998
down €2,998 (-31.1%), from €9,631 to €6,633
- Other debts -€2,904
down €2,904 (-35.1%), from €8,280 to €5,375
- Tax, wage and social debts +€759
up €759 (+86.7%), from €876 to €1,634
- Gross operating margin -€2,967
down €2,967, from €1,432 to -€1,535
- Staff costs -€161
no longer reported in 2025 (was €161)
- Taxes -€86
down €86 (-23.5%), from €364 to €279
- Financial charges -€81
down €81 (-54.0%), from €150 to €69
- Other operating charges +€45
up €45 (+4.1%), from €1,094 to €1,139
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.
Derived cash bridge
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 | €48,459 | €40,294 | -€8,165 | -16.8% |
| Current assets | 29/58 | €48,459 | €40,294 | -€8,165 | -16.8% |
| Stocks and contracts in progress | 3 | €26,163 | €19,245 | -€6,919 | -26.4% |
| Stocks | 30/36 | €26,163 | €19,245 | -€6,919 | -26.4% |
| Amounts receivable within one year | 40/41 | €316 | - | -€316 | |
| Other amounts receivable | 41 | €316 | - | -€316 | |
| Cash at bank and in hand | 54/58 | €21,979 | €21,049 | -€930 | -4.2% |
| Total equity and liabilities | 10/49 | €48,459 | €40,294 | -€8,165 | -16.8% |
| Equity | 10/15 | €29,673 | €26,651 | -€3,022 | -10.2% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €10,473 | €7,451 | -€3,022 | -28.9% |
| Distributable reserves | 133 | €10,473 | €7,451 | -€3,022 | -28.9% |
| Amounts payable | 17/49 | €18,786 | €13,643 | -€5,143 | -27.4% |
| Amounts payable within one year | 42/48 | €18,786 | €13,643 | -€5,143 | -27.4% |
| Trade debts | 44 | €9,631 | €6,633 | -€2,998 | -31.1% |
| Suppliers | 440/4 | €9,631 | €6,633 | -€2,998 | -31.1% |
| Taxes, remuneration and social security | 45 | €876 | €1,634 | +€759 | +86.7% |
| Taxes | 450/3 | €876 | €1,634 | +€759 | +86.7% |
| Other amounts payable | 47/48 | €8,280 | €5,375 | -€2,904 | -35.1% |
| Remuneration, social security and pensions | 62 | €161 | - | -€161 | |
| Other operating charges | 640/8 | €1,094 | €1,139 | +€45 | +4.1% |
| Gross operating margin | 9900 | €1,432 | -€1,535 | -€2,967 | |
| Operating profit (loss) | 9901 | €177 | -€2,675 | -€2,852 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €150 | €69 | -€81 | -54.0% |
| Recurring financial charges | 65 | €150 | €69 | -€81 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €27 | -€2,743 | -€2,770 | |
| Income taxes | 67/77 | €364 | €279 | -€86 | -23.5% |
| Profit (loss) for the period | 9904 | -€337 | -€3,022 | -€2,684 | -796% |
| Profit (loss) for the period to be appropriated | 9905 | -€337 | -€3,022 | -€2,684 | -796% |
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 14 October 2026 via checked.be.