Brainmade Agency: 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.
Brainmade Agency
Largest movements
- Receivables within one year -€61,702
down €61,702 (-23.6%), from €261,453 to €199,751
of which Other amounts receivable: -€51,043
- Cash +€35,430
up €35,430 (+32.2%), from €109,930 to €145,360
mainly Trade debts (+€142,539) and Receivables within one year (+€61,702)
- Tangible fixed assets -€13,628
down €13,628 (-39.4%), from €34,616 to €20,988
of which Furniture and vehicles: -€13,628
- Financial fixed assets -€6,200
down €6,200 (-100%), from €6,200 to €0
- Trade debts +€142,539
up €142,539 (+137%), from €103,762 to €246,301
- Reserves -€96,625
down €96,625 (-61.6%), from €156,915 to €60,290
of which Distributable reserves: -€96,625
- Other debts -€42,802
down €42,802 (-100%), from €42,802 to €0
- Debts after one year -€35,198
down €35,198 (-28.6%), from €123,258 to €88,060
- Tax, wage and social debts -€8,854
down €8,854 (-19.0%), from €46,626 to €37,772
of which Remuneration and social security: -€11,447
- Gross operating margin -€97,102
down €97,102 (-34.2%), from €283,984 to €186,882
- Staff costs -€35,463
down €35,463 (-18.5%), from €191,196 to €155,733
- Depreciation -€6,166
down €6,166 (-24.4%), from €25,307 to €19,141
- Taxes -€5,087
down €5,087 (-40.4%), from €12,584 to €7,497
- Financial income -€4,218
down €4,218 (-71.1%), from €5,931 to €1,713
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €537,669 | €489,399 | -€48,271 | -9.0% |
| Fixed assets | 21/28 | €40,816 | €20,988 | -€19,828 | -48.6% |
| Tangible fixed assets | 22/27 | €34,616 | €20,988 | -€13,628 | -39.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €34,616 | €20,988 | -€13,628 | -39.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €6,200 | €0 | -€6,200 | -100% |
| Current assets | 29/58 | €496,853 | €468,410 | -€28,443 | -5.7% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Contracts in progress | 37 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €261,453 | €199,751 | -€61,702 | -23.6% |
| Trade receivables | 40 | €190,813 | €180,154 | -€10,659 | -5.6% |
| Other amounts receivable | 41 | €70,640 | €19,597 | -€51,043 | -72.3% |
| Current investments | 50/53 | €94,987 | €94,987 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,930 | €145,360 | +€35,430 | +32.2% |
| Deferred charges and accrued income | 490/1 | €5,483 | €3,312 | -€2,171 | -39.6% |
| Total equity and liabilities | 10/49 | €537,669 | €489,399 | -€48,271 | -9.0% |
| Equity | 10/15 | €178,222 | €80,969 | -€97,254 | -54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,915 | €60,290 | -€96,625 | -61.6% |
| Non-distributable reserves | 130/1 | €760 | €760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €760 | €760 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,268 | €1,268 | = | 0.0% |
| Distributable reserves | 133 | €154,887 | €58,262 | -€96,625 | -62.4% |
| Profit (loss) carried forward | 14 | €2,707 | €2,079 | -€628 | -23.2% |
| Amounts payable | 17/49 | €359,447 | €408,430 | +€48,983 | +13.6% |
| Amounts payable after more than one year | 17 | €123,258 | €88,060 | -€35,198 | -28.6% |
| Financial debts | 170/4 | €123,258 | €88,060 | -€35,198 | -28.6% |
| Amounts payable within one year | 42/48 | €236,189 | €320,370 | +€84,181 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €43,000 | €36,297 | -€6,702 | -15.6% |
| Trade debts | 44 | €103,762 | €246,301 | +€142,539 | +137% |
| Suppliers | 440/4 | €103,762 | €246,301 | +€142,539 | +137% |
| Taxes, remuneration and social security | 45 | €46,626 | €37,772 | -€8,854 | -19.0% |
| Taxes | 450/3 | €16,477 | €19,070 | +€2,593 | +15.7% |
| Remuneration and social security | 454/9 | €30,149 | €18,702 | -€11,447 | -38.0% |
| Other amounts payable | 47/48 | €42,802 | €0 | -€42,802 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €191,196 | €155,733 | -€35,463 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,307 | €19,141 | -€6,166 | -24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €611 | €52 | -€559 | -91.5% |
| Non-recurring operating charges | 66A | €578 | €0 | -€578 | -100% |
| Gross operating margin | 9900 | €283,984 | €186,882 | -€97,102 | -34.2% |
| Operating profit (loss) | 9901 | €66,292 | €11,956 | -€54,337 | -82.0% |
| Financial income | 75/76B | €5,931 | €1,713 | -€4,218 | -71.1% |
| Recurring financial income | 75 | €5,931 | €1,713 | -€4,218 | -71.1% |
| Financial charges | 65/66B | €8,552 | €6,800 | -€1,752 | -20.5% |
| Recurring financial charges | 65 | €8,552 | €6,800 | -€1,752 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €63,672 | €6,869 | -€56,803 | -89.2% |
| Income taxes | 67/77 | €12,584 | €7,497 | -€5,087 | -40.4% |
| Profit (loss) for the period | 9904 | €51,088 | -€628 | -€51,717 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,088 | -€628 | -€51,717 |
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 20 October 2026 via checked.be.