Brainpower Software Solutions: what changed
Two fiscal 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.
Brainpower Software Solutions
Largest movements
- Receivables within one year -€55,162
down €55,162 (-75.1%), from €73,451 to €18,289
of which Other amounts receivable: -€55,395
- Cash +€10,081
up €10,081 (+3.3%), from €309,950 to €320,031
mainly Receivables within one year (+€55,162) and Net result for the year (+€43,843)
- Reserves -€44,557
down €44,557 (-12.6%), from €353,914 to €309,357
of which Distributable reserves: -€44,557
- Turnover +€5,377
up €5,377 (+3.2%), from €166,666 to €172,043
- Taxes +€3,434
up €3,434 (+18.8%), from €18,252 to €21,686
- Purchases and services +€2,566
up €2,566 (+2.5%), from €103,532 to €106,098
- Financial income -€2,042
down €2,042 (-25.4%), from €8,042 to €6,000
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 | €387,223 | €343,682 | -€43,541 | -11.2% |
| Fixed assets | 21/28 | €3,822 | €5,362 | +€1,540 | +40.3% |
| Tangible fixed assets | 22/27 | €3,772 | €5,312 | +€1,540 | +40.8% |
| Land and buildings | 22 | - | €0 | = | |
| Furniture and vehicles | 24 | €3,772 | €5,312 | +€1,540 | +40.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €383,401 | €338,320 | -€45,081 | -11.8% |
| Amounts receivable within one year | 40/41 | €73,451 | €18,289 | -€55,162 | -75.1% |
| Trade receivables | 40 | €18,056 | €18,289 | +€233 | +1.3% |
| Other amounts receivable | 41 | €55,395 | €0 | -€55,395 | -100.0% |
| Cash at bank and in hand | 54/58 | €309,950 | €320,031 | +€10,081 | +3.3% |
| Total equity and liabilities | 10/49 | €387,223 | €343,682 | -€43,541 | -11.2% |
| Equity | 10/15 | €383,065 | €338,508 | -€44,557 | -11.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €353,914 | €309,357 | -€44,557 | -12.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €339,554 | €294,997 | -€44,557 | -13.1% |
| Profit (loss) carried forward | 14 | €22,954 | €22,954 | = | 0.0% |
| Amounts payable | 17/49 | €4,158 | €5,174 | +€1,016 | +24.4% |
| Amounts payable within one year | 42/48 | €4,158 | €5,174 | +€1,016 | +24.4% |
| Trade debts | 44 | €991 | €1,041 | +€50 | +5.0% |
| Suppliers | 440/4 | €991 | €1,041 | +€50 | +5.0% |
| Taxes, remuneration and social security | 45 | €3,167 | €4,133 | +€966 | +30.5% |
| Taxes | 450/3 | €3,167 | €4,133 | +€966 | +30.5% |
| Turnover | 70 | €166,666 | €172,043 | +€5,377 | +3.2% |
| Non-recurring operating income | 76A | €1,734 | - | -€1,734 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,532 | €106,098 | +€2,566 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €2,097 | +€328 | +18.5% |
| Other operating charges | 640/8 | €2,249 | €2,413 | +€164 | +7.3% |
| Gross operating margin | 9900 | €64,868 | €65,945 | +€1,077 | +1.7% |
| Operating profit (loss) | 9901 | €60,850 | €61,435 | +€585 | +1.0% |
| Financial income | 75/76B | €8,042 | €6,000 | -€2,042 | -25.4% |
| Recurring financial income | 75 | €8,042 | €6,000 | -€2,042 | -25.4% |
| Financial charges | 65/66B | €2,305 | €1,906 | -€399 | -17.3% |
| Recurring financial charges | 65 | €2,305 | €1,906 | -€399 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €66,587 | €65,529 | -€1,058 | -1.6% |
| Income taxes | 67/77 | €18,252 | €21,686 | +€3,434 | +18.8% |
| Profit (loss) for the period | 9904 | €48,335 | €43,843 | -€4,492 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,335 | €43,843 | -€4,492 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.