Brainmade Solutions: 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 Solutions
Largest movements
- Intangible fixed assets +€19,404
up €19,404 (+82.7%), from €23,473 to €42,877
- Cash -€11,324
down €11,324 (-33.0%), from €34,328 to €23,004
mainly Investment in fixed assets (net) (-€25,034) and Trade debts (-€21,079)
- Receivables within one year -€3,998
down €3,998 (-6.1%), from €65,391 to €61,393
of which Other amounts receivable: -€8,005
- Trade debts -€21,079
down €21,079 (-73.4%), from €28,716 to €7,637
- Debts after one year +€15,404
up €15,404, from €0 to €15,404
- Reserves +€8,847
up €8,847 (+77.6%), from €11,400 to €20,246
of which Distributable reserves: +€8,847
- Current portion of long-term debt +€5,692
up €5,692 (+111%), from €5,129 to €10,821
- Other debts -€2,231
down €2,231 (-100%), from €2,231 to €0
- Gross operating margin -€49,770
down €49,770 (-65.2%), from €76,346 to €26,577
- Staff costs -€10,162
down €10,162 (-80.6%), from €12,607 to €2,445
- Other operating charges -€9,763
down €9,763 (-96.0%), from €10,172 to €410
- Taxes -€6,846
down €6,846 (-55.0%), from €12,442 to €5,595
- Depreciation -€6,195
down €6,195 (-49.3%), from €12,557 to €6,362
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 | €197,354 | €202,193 | +€4,839 | +2.5% |
| Fixed assets | 21/28 | €82,360 | €101,032 | +€18,672 | +22.7% |
| Intangible fixed assets | 21 | €23,473 | €42,877 | +€19,404 | +82.7% |
| Tangible fixed assets | 22/27 | €7,886 | €7,155 | -€732 | -9.3% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,886 | €7,155 | -€732 | -9.3% |
| Financial fixed assets | 28 | €51,000 | €51,000 | = | 0.0% |
| Current assets | 29/58 | €114,995 | €101,162 | -€13,833 | -12.0% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,391 | €61,393 | -€3,998 | -6.1% |
| Trade receivables | 40 | €26,802 | €30,809 | +€4,007 | +14.9% |
| Other amounts receivable | 41 | €38,589 | €30,584 | -€8,005 | -20.7% |
| Cash at bank and in hand | 54/58 | €34,328 | €23,004 | -€11,324 | -33.0% |
| Deferred charges and accrued income | 490/1 | €276 | €1,765 | +€1,489 | +540% |
| Total equity and liabilities | 10/49 | €197,354 | €202,193 | +€4,839 | +2.5% |
| Equity | 10/15 | €137,032 | €145,878 | +€8,847 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,400 | €20,246 | +€8,847 | +77.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,540 | €18,386 | +€8,847 | +92.7% |
| Profit (loss) carried forward | 14 | €119,432 | €119,432 | = | 0.0% |
| Amounts payable | 17/49 | €60,323 | €56,315 | -€4,008 | -6.6% |
| Amounts payable after more than one year | 17 | €0 | €15,404 | +€15,404 | |
| Financial debts | 170/4 | €0 | €15,404 | +€15,404 | |
| Amounts payable within one year | 42/48 | €60,323 | €40,911 | -€19,411 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €5,129 | €10,821 | +€5,692 | +111% |
| Trade debts | 44 | €28,716 | €7,637 | -€21,079 | -73.4% |
| Suppliers | 440/4 | €28,716 | €7,637 | -€21,079 | -73.4% |
| Taxes, remuneration and social security | 45 | €24,246 | €22,452 | -€1,793 | -7.4% |
| Taxes | 450/3 | €24,246 | €22,452 | -€1,793 | -7.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,231 | €0 | -€2,231 | -100% |
| Remuneration, social security and pensions | 62 | €12,607 | €2,445 | -€10,162 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,557 | €6,362 | -€6,195 | -49.3% |
| Other operating charges | 640/8 | €10,172 | €410 | -€9,763 | -96.0% |
| Gross operating margin | 9900 | €76,346 | €26,577 | -€49,770 | -65.2% |
| Operating profit (loss) | 9901 | €41,010 | €17,360 | -€23,650 | -57.7% |
| Financial income | 75/76B | €1,191 | €39 | -€1,152 | -96.7% |
| Recurring financial income | 75 | €1,191 | €39 | -€1,152 | -96.7% |
| Financial charges | 65/66B | €3,537 | €2,957 | -€581 | -16.4% |
| Recurring financial charges | 65 | €3,537 | €2,957 | -€581 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €38,664 | €14,442 | -€24,222 | -62.6% |
| Income taxes | 67/77 | €12,442 | €5,595 | -€6,846 | -55.0% |
| Profit (loss) for the period | 9904 | €26,222 | €8,847 | -€17,375 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,222 | €8,847 | -€17,375 | -66.3% |
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 14 October 2026 via checked.be.