BRAINIAC: 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.
BRAINIAC
Largest movements
- Receivables within one year +€39,976
up €39,976 (+334.0%), from €11,969 to €51,945
of which Other amounts receivable: +€28,053
- Cash -€28,545
down €28,545 (-84.5%), from €33,790 to €5,245
mainly Receivables within one year (-€39,976) and Tax, wage and social debts (-€11,792)
- Tangible fixed assets -€4,342
down €4,342 (-51.2%), from €8,479 to €4,137
- Trade debts +€13,856
up €13,856 (+712.5%), from €1,945 to €15,801
- Tax, wage and social debts -€11,792
down €11,792 (-90.4%), from €13,049 to €1,257
- Profit (loss) carried forward +€5,411
up €5,411 (+14.2%), from €38,166 to €43,577
- Gross operating margin -€7,758
down €7,758 (-28.5%), from €27,201 to €19,444
- Other operating charges -€4,898
down €4,898 (-76.6%), from €6,393 to €1,495
- Financial charges +€2,348
up €2,348 (+217.0%), from €1,082 to €3,431
- Depreciation -€613
down €613 (-12.4%), from €4,955 to €4,342
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,119 | €63,688 | +€7,569 | +13.5% |
| Fixed assets | 21/28 | €8,629 | €4,287 | -€4,342 | -50.3% |
| Tangible fixed assets | 22/27 | €8,479 | €4,137 | -€4,342 | -51.2% |
| Furniture and vehicles | 24 | €8,479 | €4,137 | -€4,342 | -51.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €47,490 | €59,401 | +€11,911 | +25.1% |
| Amounts receivable within one year | 40/41 | €11,969 | €51,945 | +€39,976 | +334.0% |
| Trade receivables | 40 | €11,969 | €23,892 | +€11,923 | +99.6% |
| Other amounts receivable | 41 | - | €28,053 | +€28,053 | |
| Cash at bank and in hand | 54/58 | €33,790 | €5,245 | -€28,545 | -84.5% |
| Deferred charges and accrued income | 490/1 | €1,731 | €2,211 | +€480 | +27.8% |
| Total equity and liabilities | 10/49 | €56,119 | €63,688 | +€7,569 | +13.5% |
| Equity | 10/15 | €39,166 | €44,577 | +€5,411 | +13.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,166 | €43,577 | +€5,411 | +14.2% |
| Amounts payable | 17/49 | €16,953 | €19,111 | +€2,157 | +12.7% |
| Amounts payable after more than one year | 17 | €1,059 | €1,470 | +€411 | +38.8% |
| Other amounts payable | 178/9 | €1,059 | €1,470 | +€411 | +38.8% |
| Amounts payable within one year | 42/48 | €15,554 | €17,641 | +€2,087 | +13.4% |
| Trade debts | 44 | €1,945 | €15,801 | +€13,856 | +712.5% |
| Suppliers | 440/4 | €1,945 | €15,801 | +€13,856 | +712.5% |
| Taxes, remuneration and social security | 45 | €13,049 | €1,257 | -€11,792 | -90.4% |
| Taxes | 450/3 | €13,049 | €1,257 | -€11,792 | -90.4% |
| Other amounts payable | 47/48 | €560 | €583 | +€23 | +4.1% |
| Accrued charges and deferred income | 492/3 | €340 | - | -€340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,955 | €4,342 | -€613 | -12.4% |
| Other operating charges | 640/8 | €6,393 | €1,495 | -€4,898 | -76.6% |
| Gross operating margin | 9900 | €27,201 | €19,444 | -€7,758 | -28.5% |
| Operating profit (loss) | 9901 | €15,853 | €13,606 | -€2,246 | -14.2% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €1,082 | €3,431 | +€2,348 | +217.0% |
| Recurring financial charges | 65 | €1,082 | €3,431 | +€2,348 | +217.0% |
| Profit (loss) for the period before taxes | 9903 | €14,805 | €10,176 | -€4,630 | -31.3% |
| Income taxes | 67/77 | €4,071 | €3,931 | -€139 | -3.4% |
| Profit (loss) for the period | 9904 | €10,735 | €6,244 | -€4,490 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,735 | €6,244 | -€4,490 | -41.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.