BRAINFRAME: 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.
BRAINFRAME
Largest movements
- Cash +€27,314
up €27,314 (+131.0%), from €20,849 to €48,163
mainly Other debts (+€56,764) and Net result for the year (+€9,359)
- Tangible fixed assets -€4,897
down €4,897 (-15.4%), from €31,841 to €26,943
of which Other tangible fixed assets: -€3,554
- Receivables within one year -€4,121
down €4,121 (-16.9%), from €24,364 to €20,242
of which Trade receivables: -€9,948
- Other debts +€56,764
up €56,764 (+832.0%), from €6,823 to €63,587
- Profit (loss) carried forward -€41,737
down €41,737 (-100.0%), from €41,737 to €0
- Trade debts +€4,033
up €4,033 (+127.9%), from €3,152 to €7,185
- Tax, wage and social debts -€1,087
down €1,087 (-15.0%), from €7,230 to €6,143
- Gross operating margin -€20,185
down €20,185 (-48.4%), from €41,734 to €21,550
- Taxes +€1,466
up €1,466 (+651.6%), from €225 to €1,691
- Depreciation +€1,459
up €1,459 (+20.5%), from €7,132 to €8,592
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 | €79,418 | €97,515 | +€18,097 | +22.8% |
| Fixed assets | 21/28 | €31,841 | €26,943 | -€4,897 | -15.4% |
| Tangible fixed assets | 22/27 | €31,841 | €26,943 | -€4,897 | -15.4% |
| Furniture and vehicles | 24 | €8,591 | €7,248 | -€1,344 | -15.6% |
| Other tangible fixed assets | 26 | €23,249 | €19,696 | -€3,554 | -15.3% |
| Current assets | 29/58 | €47,578 | €70,572 | +€22,994 | +48.3% |
| Amounts receivable within one year | 40/41 | €24,364 | €20,242 | -€4,121 | -16.9% |
| Trade receivables | 40 | €23,839 | €13,890 | -€9,948 | -41.7% |
| Other amounts receivable | 41 | €525 | €6,352 | +€5,827 | +1109.8% |
| Cash at bank and in hand | 54/58 | €20,849 | €48,163 | +€27,314 | +131.0% |
| Deferred charges and accrued income | 490/1 | €2,365 | €2,166 | -€199 | -8.4% |
| Total equity and liabilities | 10/49 | €79,418 | €97,515 | +€18,097 | +22.8% |
| Equity | 10/15 | €62,197 | €20,460 | -€41,737 | -67.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €41,737 | €0 | -€41,737 | -100.0% |
| Amounts payable | 17/49 | €17,221 | €77,055 | +€59,834 | +347.4% |
| Amounts payable within one year | 42/48 | €17,205 | €77,055 | +€59,850 | +347.9% |
| Financial debts | 43 | - | €140 | +€140 | |
| Credit institutions | 430/8 | - | €140 | +€140 | |
| Trade debts | 44 | €3,152 | €7,185 | +€4,033 | +127.9% |
| Suppliers | 440/4 | €3,152 | €7,185 | +€4,033 | +127.9% |
| Taxes, remuneration and social security | 45 | €7,230 | €6,143 | -€1,087 | -15.0% |
| Taxes | 450/3 | €7,230 | €6,143 | -€1,087 | -15.0% |
| Other amounts payable | 47/48 | €6,823 | €63,587 | +€56,764 | +832.0% |
| Accrued charges and deferred income | 492/3 | €16 | €0 | -€16 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,132 | €8,592 | +€1,459 | +20.5% |
| Other operating charges | 640/8 | €651 | €692 | +€41 | +6.3% |
| Gross operating margin | 9900 | €41,734 | €21,550 | -€20,185 | -48.4% |
| Operating profit (loss) | 9901 | €33,950 | €12,266 | -€21,685 | -63.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -22.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -22.2% |
| Financial charges | 65/66B | €1,557 | €1,216 | -€341 | -21.9% |
| Recurring financial charges | 65 | €1,557 | €1,216 | -€341 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €32,394 | €11,050 | -€21,344 | -65.9% |
| Income taxes | 67/77 | €225 | €1,691 | +€1,466 | +651.6% |
| Profit (loss) for the period | 9904 | €32,169 | €9,359 | -€22,810 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,169 | €9,359 | -€22,810 | -70.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.