Brainfood: 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.
Brainfood
Largest movements
- Cash +€17,737
up €17,737 (+41.7%), from €42,557 to €60,293
mainly Net result for the year (+€18,420) and Tax, wage and social debts (+€5,639)
- Intangible fixed assets -€4,128
down €4,128 (-18.4%), from €22,475 to €18,347
- Receivables within one year +€3,810
up €3,810 (+80.4%), from €4,740 to €8,550
- Receivables after one year +€2,000
up €2,000 (+16.7%), from €12,000 to €14,000
- Reserves +€12,820
up €12,820 (+45.9%), from €27,946 to €40,766
- Tax, wage and social debts +€5,639
up €5,639 (+32.7%), from €17,224 to €22,863
of which Taxes: +€12,709
- Other debts +€5,079
up €5,079 (+26.6%), from €19,066 to €24,145
- Debts after one year -€3,810
no longer reported in 2025 (was €3,810)
- Current portion of long-term debt -€2,637
down €2,637 (-40.9%), from €6,448 to €3,810
- Gross operating margin +€15,374
up €15,374 (+29.0%), from €53,019 to €68,393
- Taxes +€3,317
up €3,317 (+201.1%), from €1,650 to €4,967
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 | €83,585 | €102,070 | +€18,485 | +22.1% |
| Fixed assets | 21/28 | €23,850 | €18,776 | -€5,075 | -21.3% |
| Intangible fixed assets | 21 | €22,475 | €18,347 | -€4,128 | -18.4% |
| Tangible fixed assets | 22/27 | €1,376 | €429 | -€947 | -68.8% |
| Plant, machinery and equipment | 23 | €92 | - | -€92 | |
| Furniture and vehicles | 24 | €1,284 | €429 | -€855 | -66.6% |
| Current assets | 29/58 | €59,734 | €83,294 | +€23,560 | +39.4% |
| Amounts receivable after more than one year | 29 | €12,000 | €14,000 | +€2,000 | +16.7% |
| Other amounts receivable | 291 | €12,000 | €14,000 | +€2,000 | +16.7% |
| Amounts receivable within one year | 40/41 | €4,740 | €8,550 | +€3,810 | +80.4% |
| Trade receivables | 40 | €4,740 | €8,550 | +€3,810 | +80.4% |
| Cash at bank and in hand | 54/58 | €42,557 | €60,293 | +€17,737 | +41.7% |
| Deferred charges and accrued income | 490/1 | €437 | €450 | +€13 | +3.0% |
| Total equity and liabilities | 10/49 | €83,585 | €102,070 | +€18,485 | +22.1% |
| Equity | 10/15 | €34,762 | €47,582 | +€12,820 | +36.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,946 | €40,766 | +€12,820 | +45.9% |
| Distributable reserves | 133 | €27,946 | €40,766 | +€12,820 | +45.9% |
| Profit (loss) carried forward | 14 | €4,816 | €4,816 | = | 0.0% |
| Amounts payable | 17/49 | €48,822 | €54,487 | +€5,665 | +11.6% |
| Amounts payable after more than one year | 17 | €3,810 | - | -€3,810 | |
| Financial debts | 170/4 | €3,810 | - | -€3,810 | |
| Amounts payable within one year | 42/48 | €45,012 | €54,487 | +€9,476 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €6,448 | €3,810 | -€2,637 | -40.9% |
| Trade debts | 44 | €2,274 | €3,669 | +€1,395 | +61.4% |
| Suppliers | 440/4 | €2,274 | €3,669 | +€1,395 | +61.4% |
| Taxes, remuneration and social security | 45 | €17,224 | €22,863 | +€5,639 | +32.7% |
| Taxes | 450/3 | €10,154 | €22,863 | +€12,709 | +125.2% |
| Remuneration and social security | 454/9 | €7,070 | - | -€7,070 | |
| Other amounts payable | 47/48 | €19,066 | €24,145 | +€5,079 | +26.6% |
| Remuneration, social security and pensions | 62 | €39,193 | €39,059 | -€134 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,378 | €5,075 | -€304 | -5.6% |
| Other operating charges | 640/8 | €719 | €690 | -€29 | -4.0% |
| Gross operating margin | 9900 | €53,019 | €68,393 | +€15,374 | +29.0% |
| Operating profit (loss) | 9901 | €7,728 | €23,569 | +€15,841 | +205.0% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €447 | €301 | -€146 | -32.7% |
| Recurring financial charges | 65 | €299 | €301 | +€2 | +0.7% |
| Non-recurring financial charges | 66B | €148 | - | -€148 | |
| Profit (loss) for the period before taxes | 9903 | €7,281 | €23,387 | +€16,106 | +221.2% |
| Income taxes | 67/77 | €1,650 | €4,967 | +€3,317 | +201.1% |
| Profit (loss) for the period | 9904 | €5,631 | €18,420 | +€12,788 | +227.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,631 | €18,420 | +€12,788 | +227.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.