BrainPlace: 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.
BrainPlace
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€26,933
down €26,933 (-3.3%), from €806,424 to €779,491
of which Land and buildings: -€26,067
- Other debts +€121,779
up €121,779 (+104.9%), from €116,119 to €237,898
- Debts after one year -€48,436
down €48,436 (-10.6%), from €454,864 to €406,428
- Accrued charges and deferred income -€47,978
down €47,978 (-85.4%), from €56,199 to €8,221
- Reserves -€24,814
down €24,814 (-22.0%), from €112,771 to €87,958
- Tax, wage and social debts +€13,133
up €13,133 (+174.8%), from €7,512 to €20,645
- Gross operating margin +€17,514
up €17,514 (+15.8%), from €110,934 to €128,448
- Taxes +€6,760
up €6,760 (+46.6%), from €14,512 to €21,272
- Financial charges -€5,616
down €5,616 (-29.3%), from €19,196 to €13,580
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 | €895,473 | €915,496 | +€20,022 | +2.2% |
| Fixed assets | 21/28 | €806,424 | €779,491 | -€26,933 | -3.3% |
| Tangible fixed assets | 22/27 | €806,424 | €779,491 | -€26,933 | -3.3% |
| Land and buildings | 22 | €789,667 | €763,600 | -€26,067 | -3.3% |
| Plant, machinery and equipment | 23 | €16,757 | €15,891 | -€866 | -5.2% |
| Current assets | 29/58 | €89,049 | €136,004 | +€46,955 | +52.7% |
| Amounts receivable within one year | 40/41 | €31,546 | €30,589 | -€957 | -3.0% |
| Trade receivables | 40 | €30,490 | €20,148 | -€10,342 | -33.9% |
| Other amounts receivable | 41 | €1,057 | €10,442 | +€9,385 | +888.2% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €56,246 | €55,415 | -€831 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,257 | - | -€1,257 | |
| Total equity and liabilities | 10/49 | €895,473 | €915,496 | +€20,022 | +2.2% |
| Equity | 10/15 | €212,771 | €187,958 | -€24,814 | -11.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €112,771 | €87,958 | -€24,814 | -22.0% |
| Distributable reserves | 133 | €112,771 | €87,958 | -€24,814 | -22.0% |
| Amounts payable | 17/49 | €682,702 | €727,538 | +€44,836 | +6.6% |
| Amounts payable after more than one year | 17 | €454,864 | €406,428 | -€48,436 | -10.6% |
| Financial debts | 170/4 | €454,864 | €406,428 | -€48,436 | -10.6% |
| Amounts payable within one year | 42/48 | €171,638 | €312,889 | +€141,250 | +82.3% |
| Current portion of amounts payable after more than one year | 42 | €47,928 | €52,449 | +€4,521 | +9.4% |
| Trade debts | 44 | €80 | €1,896 | +€1,817 | +2282.0% |
| Suppliers | 440/4 | €80 | €1,896 | +€1,817 | +2282.0% |
| Taxes, remuneration and social security | 45 | €7,512 | €20,645 | +€13,133 | +174.8% |
| Taxes | 450/3 | €7,512 | €20,645 | +€13,133 | +174.8% |
| Other amounts payable | 47/48 | €116,119 | €237,898 | +€121,779 | +104.9% |
| Accrued charges and deferred income | 492/3 | €56,199 | €8,221 | -€47,978 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,982 | €28,209 | +€227 | +0.8% |
| Other operating charges | 640/8 | €8,457 | €8,721 | +€263 | +3.1% |
| Gross operating margin | 9900 | €110,934 | €128,448 | +€17,514 | +15.8% |
| Operating profit (loss) | 9901 | €74,495 | €91,518 | +€17,023 | +22.9% |
| Financial income | 75/76B | €1,038 | €346 | -€692 | -66.7% |
| Recurring financial income | 75 | €1,038 | €346 | -€692 | -66.7% |
| Financial charges | 65/66B | €19,196 | €13,580 | -€5,616 | -29.3% |
| Recurring financial charges | 65 | €19,196 | €13,580 | -€5,616 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €56,337 | €78,283 | +€21,947 | +39.0% |
| Income taxes | 67/77 | €14,512 | €21,272 | +€6,760 | +46.6% |
| Profit (loss) for the period | 9904 | €41,825 | €57,011 | +€15,186 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,825 | €57,011 | +€15,186 | +36.3% |
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 10 October 2026 via checked.be.