Brains On Fire: 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.
Brains On Fire
Largest movements
- Cash +€3,320
up €3,320 (+54.1%), from €6,136 to €9,456
mainly Other debts (+€3,000) and Net result for the year (+€2,655)
- Intangible fixed assets -€605
down €605 (-14.0%), from €4,310 to €3,705
- Debts after one year -€3,000
down €3,000 (-100%), from €3,000 to €0
- Other debts +€3,000
up €3,000 (+91.7%), from €3,270 to €6,270
- Profit (loss) carried forward +€2,655
up €2,655, from -€1,824 to €830
- Gross operating margin +€3,450
up €3,450, from -€85 to €3,365
- Depreciation -€463
down €463 (-41.1%), from €1,129 to €665
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 | €10,506 | €13,161 | +€2,655 | +25.3% |
| Formation expenses | 20 | €60 | €0 | -€60 | -100% |
| Fixed assets | 21/28 | €4,310 | €3,705 | -€605 | -14.0% |
| Intangible fixed assets | 21 | €4,310 | €3,705 | -€605 | -14.0% |
| Current assets | 29/58 | €6,136 | €9,456 | +€3,320 | +54.1% |
| Cash at bank and in hand | 54/58 | €6,136 | €9,456 | +€3,320 | +54.1% |
| Total equity and liabilities | 10/49 | €10,506 | €13,161 | +€2,655 | +25.3% |
| Equity | 10/15 | €4,236 | €6,890 | +€2,655 | +62.7% |
| Contributions | 10/11 | €6,060 | €6,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,824 | €830 | +€2,655 | |
| Amounts payable | 17/49 | €6,270 | €6,270 | = | 0.0% |
| Amounts payable after more than one year | 17 | €3,000 | €0 | -€3,000 | -100% |
| Financial debts | 170/4 | €3,000 | €0 | -€3,000 | -100% |
| Amounts payable within one year | 42/48 | €3,270 | €6,270 | +€3,000 | +91.7% |
| Other amounts payable | 47/48 | €3,270 | €6,270 | +€3,000 | +91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,129 | €665 | -€463 | -41.1% |
| Gross operating margin | 9900 | -€85 | €3,365 | +€3,450 | |
| Operating profit (loss) | 9901 | -€1,214 | €2,700 | +€3,914 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,259 | €2,655 | +€3,914 | |
| Profit (loss) for the period | 9904 | -€1,259 | €2,655 | +€3,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,259 | €2,655 | +€3,914 |
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 27 October 2026 via checked.be.