BRAINGEN: 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.
BRAINGEN
Largest movements
- Cash +€10,480
up €10,480 (+12.9%), from €81,275 to €91,755
mainly Net result for the year (+€22,642) and Tax, wage and social debts (+€13,538)
- Receivables within one year +€8,207
up €8,207 (+25.6%), from €32,081 to €40,288
of which Other amounts receivable: +€5,035
- Tax, wage and social debts +€13,538
up €13,538 (+58.6%), from €23,107 to €36,645
- Reserves +€11,400
up €11,400 (+4.5%), from €252,160 to €263,560
- Other debts -€6,700
down €6,700 (-37.4%), from €17,900 to €11,200
- Gross operating margin -€13,144
down €13,144 (-23.4%), from €56,244 to €43,100
- Taxes -€6,438
down €6,438 (-30.0%), from €21,479 to €15,040
- Depreciation +€3,352
up €3,352 (+230.3%), from €1,456 to €4,807
- Financial income -€2,256
down €2,256 (-72.7%), from €3,104 to €848
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 | €320,319 | €340,548 | +€20,230 | +6.3% |
| Fixed assets | 21/28 | €205,405 | €206,297 | +€893 | +0.4% |
| Tangible fixed assets | 22/27 | €205,405 | €206,297 | +€893 | +0.4% |
| Furniture and vehicles | 24 | €205,405 | €206,297 | +€893 | +0.4% |
| Current assets | 29/58 | €114,914 | €134,251 | +€19,337 | +16.8% |
| Amounts receivable within one year | 40/41 | €32,081 | €40,288 | +€8,207 | +25.6% |
| Trade receivables | 40 | €12,800 | €15,972 | +€3,172 | +24.8% |
| Other amounts receivable | 41 | €19,281 | €24,316 | +€5,035 | +26.1% |
| Cash at bank and in hand | 54/58 | €81,275 | €91,755 | +€10,480 | +12.9% |
| Deferred charges and accrued income | 490/1 | €1,558 | €2,208 | +€649 | +41.7% |
| Total equity and liabilities | 10/49 | €320,319 | €340,548 | +€20,230 | +6.3% |
| Equity | 10/15 | €277,946 | €289,388 | +€11,442 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €252,160 | €263,560 | +€11,400 | +4.5% |
| Distributable reserves | 133 | €252,160 | €263,560 | +€11,400 | +4.5% |
| Profit (loss) carried forward | 14 | €19,586 | €19,628 | +€42 | +0.2% |
| Amounts payable | 17/49 | €42,372 | €51,160 | +€8,788 | +20.7% |
| Amounts payable within one year | 42/48 | €41,239 | €51,160 | +€9,921 | +24.1% |
| Trade debts | 44 | €233 | €3,315 | +€3,083 | +1324.3% |
| Suppliers | 440/4 | €233 | €3,315 | +€3,083 | +1324.3% |
| Taxes, remuneration and social security | 45 | €23,107 | €36,645 | +€13,538 | +58.6% |
| Taxes | 450/3 | €23,107 | €36,645 | +€13,538 | +58.6% |
| Other amounts payable | 47/48 | €17,900 | €11,200 | -€6,700 | -37.4% |
| Accrued charges and deferred income | 492/3 | €1,133 | - | -€1,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €4,807 | +€3,352 | +230.3% |
| Other operating charges | 640/8 | €1,113 | €1,100 | -€13 | -1.2% |
| Gross operating margin | 9900 | €56,244 | €43,100 | -€13,144 | -23.4% |
| Operating profit (loss) | 9901 | €53,675 | €37,192 | -€16,482 | -30.7% |
| Financial income | 75/76B | €3,104 | €848 | -€2,256 | -72.7% |
| Recurring financial income | 75 | €3,104 | €848 | -€2,256 | -72.7% |
| Financial charges | 65/66B | €610 | €358 | -€251 | -41.2% |
| Recurring financial charges | 65 | €610 | €358 | -€251 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €56,169 | €37,682 | -€18,487 | -32.9% |
| Income taxes | 67/77 | €21,479 | €15,040 | -€6,438 | -30.0% |
| Profit (loss) for the period | 9904 | €34,690 | €22,642 | -€12,048 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,690 | €22,642 | -€12,048 | -34.7% |
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 4 October 2026 via checked.be.