BRAINHOOD: 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.
BRAINHOOD
Largest movements
- Cash -€15,449
down €15,449 (-21.1%), from €73,364 to €57,915
mainly Contributions, distributions and other (-€25,000) and Other debts (-€5,000)
- Tangible fixed assets -€8,140
down €8,140 (-69.9%), from €11,648 to €3,507
of which Furniture and vehicles: -€5,427
- Receivables within one year -€1,440
down €1,440 (-6.1%), from €23,579 to €22,139
of which Other amounts receivable: -€1,770
- Profit (loss) carried forward -€17,855
down €17,855 (-25.2%), from €70,983 to €53,128
- Other debts -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Tax, wage and social debts -€1,426
down €1,426 (-12.6%), from €11,285 to €9,859
- Trade debts -€1,322
down €1,322 (-44.5%), from €2,970 to €1,647
- Gross operating margin +€5,152
up €5,152 (+24.1%), from €21,380 to €26,532
- Taxes +€2,113
up €2,113 (+47.3%), from €4,467 to €6,579
- Depreciation +€1,227
up €1,227 (+17.7%), from €6,913 to €8,140
- Financial charges +€698
up €698 (+62.5%), from €1,117 to €1,815
- Other operating charges +€553
up €553 (+18.1%), from €3,062 to €3,616
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 | €120,237 | €94,635 | -€25,603 | -21.3% |
| Fixed assets | 21/28 | €20,448 | €12,307 | -€8,140 | -39.8% |
| Tangible fixed assets | 22/27 | €11,648 | €3,507 | -€8,140 | -69.9% |
| Furniture and vehicles | 24 | €7,209 | €1,783 | -€5,427 | -75.3% |
| Other tangible fixed assets | 26 | €4,438 | €1,725 | -€2,714 | -61.1% |
| Financial fixed assets | 28 | €8,800 | €8,800 | = | 0.0% |
| Current assets | 29/58 | €99,790 | €82,327 | -€17,462 | -17.5% |
| Amounts receivable within one year | 40/41 | €23,579 | €22,139 | -€1,440 | -6.1% |
| Trade receivables | 40 | €15,051 | €15,381 | +€330 | +2.2% |
| Other amounts receivable | 41 | €8,528 | €6,758 | -€1,770 | -20.8% |
| Cash at bank and in hand | 54/58 | €73,364 | €57,915 | -€15,449 | -21.1% |
| Deferred charges and accrued income | 490/1 | €2,846 | €2,273 | -€573 | -20.1% |
| Total equity and liabilities | 10/49 | €120,237 | €94,635 | -€25,603 | -21.3% |
| Equity | 10/15 | €75,983 | €58,128 | -€17,855 | -23.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,983 | €53,128 | -€17,855 | -25.2% |
| Amounts payable | 17/49 | €44,255 | €36,506 | -€7,748 | -17.5% |
| Amounts payable within one year | 42/48 | €44,255 | €36,506 | -€7,748 | -17.5% |
| Trade debts | 44 | €2,970 | €1,647 | -€1,322 | -44.5% |
| Suppliers | 440/4 | €2,970 | €1,647 | -€1,322 | -44.5% |
| Taxes, remuneration and social security | 45 | €11,285 | €9,859 | -€1,426 | -12.6% |
| Taxes | 450/3 | €11,285 | €9,859 | -€1,426 | -12.6% |
| Other amounts payable | 47/48 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,913 | €8,140 | +€1,227 | +17.7% |
| Other operating charges | 640/8 | €3,062 | €3,616 | +€553 | +18.1% |
| Gross operating margin | 9900 | €21,380 | €26,532 | +€5,152 | +24.1% |
| Operating profit (loss) | 9901 | €11,404 | €14,776 | +€3,372 | +29.6% |
| Financial income | 75/76B | €520 | €764 | +€243 | +46.7% |
| Recurring financial income | 75 | €520 | €764 | +€243 | +46.7% |
| Financial charges | 65/66B | €1,117 | €1,815 | +€698 | +62.5% |
| Recurring financial charges | 65 | €1,117 | €1,815 | +€698 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €10,808 | €13,725 | +€2,917 | +27.0% |
| Income taxes | 67/77 | €4,467 | €6,579 | +€2,113 | +47.3% |
| Profit (loss) for the period | 9904 | €6,341 | €7,145 | +€804 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,341 | €7,145 | +€804 | +12.7% |
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 10 October 2026 via checked.be.