BRAINPOINT COMPUTERVERHUUR LOCATION D'ORDINATEURS: 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.
BRAINPOINT COMPUTERVERHUUR LOCATION D'ORDINATEURS
Largest movements
- Cash +€33,218
up €33,218 (+116%), from €28,615 to €61,833
mainly Net result for the year (+€28,893) and Deferred charges and accrued income (+€6,225)
- Deferred charges and accrued income -€6,225
no longer reported in 2025 (was €6,225)
- Financial fixed assets -€1,286
no longer reported in 2025 (was €1,286)
- Profit (loss) carried forward +€28,893
up €28,893 (+15.5%), from -€186,961 to -€158,068
- Other debts -€2,602
down €2,602 (-1.2%), from €219,819 to €217,216
- Gross operating margin +€55,773
up €55,773 (+72.3%), from €77,126 to €132,899
- Financial charges +€28,002
up €28,002 (+2,276%), from €1,230 to €29,233
- Staff costs +€3,040
up €3,040 (+4.3%), from €69,951 to €72,991
- Other operating charges +€1,760
up €1,760 (+2,758%), from €64 to €1,823
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 | €55,005 | €80,935 | +€25,930 | +47.1% |
| Fixed assets | 21/28 | €1,286 | - | -€1,286 | |
| Financial fixed assets | 28 | €1,286 | - | -€1,286 | |
| Current assets | 29/58 | €53,719 | €80,935 | +€27,216 | +50.7% |
| Amounts receivable within one year | 40/41 | €18,879 | €19,102 | +€223 | +1.2% |
| Trade receivables | 40 | €18,835 | €19,102 | +€267 | +1.4% |
| Other amounts receivable | 41 | €44 | - | -€44 | |
| Cash at bank and in hand | 54/58 | €28,615 | €61,833 | +€33,218 | +116% |
| Deferred charges and accrued income | 490/1 | €6,225 | - | -€6,225 | |
| Total equity and liabilities | 10/49 | €55,005 | €80,935 | +€25,930 | +47.1% |
| Equity | 10/15 | -€180,761 | -€151,868 | +€28,893 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,961 | -€158,068 | +€28,893 | +15.5% |
| Amounts payable | 17/49 | €235,766 | €232,803 | -€2,963 | -1.3% |
| Amounts payable within one year | 42/48 | €235,766 | €232,803 | -€2,963 | -1.3% |
| Trade debts | 44 | €15,947 | €15,586 | -€361 | -2.3% |
| Suppliers | 440/4 | €15,947 | €15,586 | -€361 | -2.3% |
| Other amounts payable | 47/48 | €219,819 | €217,216 | -€2,602 | -1.2% |
| Remuneration, social security and pensions | 62 | €69,951 | €72,991 | +€3,040 | +4.3% |
| Other operating charges | 640/8 | €64 | €1,823 | +€1,760 | +2,758% |
| Gross operating margin | 9900 | €77,126 | €132,899 | +€55,773 | +72.3% |
| Operating profit (loss) | 9901 | €7,111 | €58,085 | +€50,974 | +717% |
| Financial income | 75/76B | €1 | €41 | +€40 | +5,642% |
| Recurring financial income | 75 | €1 | €41 | +€40 | +5,642% |
| Financial charges | 65/66B | €1,230 | €29,233 | +€28,002 | +2,276% |
| Recurring financial charges | 65 | €1,230 | €29,233 | +€28,002 | +2,276% |
| Profit (loss) for the period before taxes | 9903 | €5,881 | €28,893 | +€23,012 | +391% |
| Profit (loss) for the period | 9904 | €5,881 | €28,893 | +€23,012 | +391% |
| Profit (loss) for the period to be appropriated | 9905 | €5,881 | €28,893 | +€23,012 | +391% |
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 30 October 2026 via checked.be.