BRAINLANE: 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.
What changed
BRAINLANE
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,811
2024 · €3,784-€973
Equity
€113,532
2024 · €110,721+€2,811
Cash
€26,040
2024 · €21,712+€4,328
Balance sheet total
€833,079
2024 · €712,164+€120,915
Largest movements
Assets
- Receivables within one year +€116,162
up €116,162 (+18.6%), from €625,522 to €741,684
of which Trade receivables: +€148,526
Equity and liabilities
- Trade debts +€33,466
up €33,466 (+20.9%), from €159,759 to €193,226
- Debts after one year +€26,853
new in 2025: €26,853
- Other debts +€17,251
up €17,251 (+10.7%), from €161,500 to €178,751
- Tax, wage and social debts +€13,485
up €13,485 (+10.7%), from €125,457 to €138,941
of which Remuneration and social security: +€13,033
- Accrued charges and deferred income +€11,981
up €11,981 (+132%), from €9,088 to €21,069
Income statement
- Staff costs +€29,562
up €29,562 (+4.9%), from €597,857 to €627,418
- Gross operating margin +€24,499
up €24,499 (+3.7%), from €656,780 to €681,278
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.
Result 2024
€3,784
Gross operating margin
+€24,499
Staff costs
-€29,562
Depreciation
-€1,144
Other operating charges
+€2,715
Financial income
+€3
Financial charges
+€2,676
Taxes
-€161
Result 2025
€2,811
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€25,647
Investment
-€11,946
Financing
+€41,922
Cash 2024
€21,712
From operations (derived)
-€25,647
Net result for the year
+€2,811
Depreciation
+€11,566
Receivables within one year
-€116,162
Deferred charges and accrued income
-€45
Trade debts
+€33,466
Tax, wage and social debts
+€13,485
Other debts
+€17,251
Accrued charges and deferred income
+€11,981
Investment (derived)
-€11,946
Investment in fixed assets (net)
-€11,946
Financing
+€41,922
Debts after one year
+€26,853
Current portion of long-term debt
+€6,547
Short-term financial debts
+€8,521
Cash 2025
€26,040
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €712,164 | €833,079 | +€120,915 | +17.0% |
| Fixed assets | 21/28 | €47,465 | €47,845 | +€380 | +0.8% |
| Tangible fixed assets | 22/27 | €22,016 | €22,395 | +€380 | +1.7% |
| Plant, machinery and equipment | 23 | €16,463 | €12,924 | -€3,539 | -21.5% |
| Furniture and vehicles | 24 | €4,973 | €9,471 | +€4,498 | +90.5% |
| Other tangible fixed assets | 26 | €580 | - | -€580 | |
| Financial fixed assets | 28 | €25,450 | €25,450 | = | 0.0% |
| Current assets | 29/58 | €664,699 | €785,234 | +€120,536 | +18.1% |
| Amounts receivable within one year | 40/41 | €625,522 | €741,684 | +€116,162 | +18.6% |
| Trade receivables | 40 | €587,038 | €735,564 | +€148,526 | +25.3% |
| Other amounts receivable | 41 | €38,484 | €6,120 | -€32,364 | -84.1% |
| Cash at bank and in hand | 54/58 | €21,712 | €26,040 | +€4,328 | +19.9% |
| Deferred charges and accrued income | 490/1 | €17,465 | €17,510 | +€45 | +0.3% |
| Total equity and liabilities | 10/49 | €712,164 | €833,079 | +€120,915 | +17.0% |
| Equity | 10/15 | €110,721 | €113,532 | +€2,811 | +2.5% |
| Contributions | 10/11 | €63,600 | €63,600 | = | 0.0% |
| Reserves | 13 | €47,121 | €49,932 | +€2,811 | +6.0% |
| Distributable reserves | 133 | €47,121 | €49,932 | +€2,811 | +6.0% |
| Amounts payable | 17/49 | €601,443 | €719,548 | +€118,104 | +19.6% |
| Amounts payable after more than one year | 17 | - | €26,853 | +€26,853 | |
| Financial debts | 170/4 | - | €26,853 | +€26,853 | |
| Amounts payable within one year | 42/48 | €592,355 | €671,626 | +€79,270 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,547 | +€6,547 | |
| Financial debts | 43 | €145,640 | €154,161 | +€8,521 | +5.9% |
| Credit institutions | 430/8 | €145,640 | €154,161 | +€8,521 | +5.9% |
| Trade debts | 44 | €159,759 | €193,226 | +€33,466 | +20.9% |
| Suppliers | 440/4 | €159,759 | €193,226 | +€33,466 | +20.9% |
| Taxes, remuneration and social security | 45 | €125,457 | €138,941 | +€13,485 | +10.7% |
| Taxes | 450/3 | €53,048 | €53,500 | +€451 | +0.9% |
| Remuneration and social security | 454/9 | €72,408 | €85,442 | +€13,033 | +18.0% |
| Other amounts payable | 47/48 | €161,500 | €178,751 | +€17,251 | +10.7% |
| Accrued charges and deferred income | 492/3 | €9,088 | €21,069 | +€11,981 | +132% |
| Non-recurring operating income | 76A | €1,290 | €2,534 | +€1,244 | +96.5% |
| Remuneration, social security and pensions | 62 | €597,857 | €627,418 | +€29,562 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,422 | €11,566 | +€1,144 | +11.0% |
| Other operating charges | 640/8 | €11,582 | €8,867 | -€2,715 | -23.4% |
| Gross operating margin | 9900 | €656,780 | €681,278 | +€24,499 | +3.7% |
| Operating profit (loss) | 9901 | €36,919 | €33,427 | -€3,492 | -9.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +4,686% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +4,686% |
| Financial charges | 65/66B | €21,415 | €18,739 | -€2,676 | -12.5% |
| Recurring financial charges | 65 | €21,415 | €18,739 | -€2,676 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €15,504 | €14,691 | -€812 | -5.2% |
| Income taxes | 67/77 | €11,720 | €11,880 | +€161 | +1.4% |
| Profit (loss) for the period | 9904 | €3,784 | €2,811 | -€973 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,784 | €2,811 | -€973 | -25.7% |
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 29 October 2026 via checked.be.