Brains4Fun: 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.
Brains4Fun
Largest movements
- Tangible fixed assets -€10,044
down €10,044 (-25.8%), from €38,945 to €28,901
of which Furniture and vehicles: -€8,553
- Receivables within one year -€7,537
down €7,537 (-45.8%), from €16,441 to €8,904
of which Trade receivables: -€13,216
- Stocks and contracts -€2,500
down €2,500 (-31.0%), from €8,077 to €5,577
- Cash +€1,174
up €1,174 (+17.4%), from €6,729 to €7,903
mainly Depreciation (+€10,044) and Receivables within one year (+€7,537)
- Profit (loss) carried forward -€13,775
down €13,775 (-39.1%), from -€35,189 to -€48,964
- Debts after one year -€9,122
down €9,122 (-45.0%), from €20,288 to €11,165
- Other debts +€2,433
up €2,433 (+3.6%), from €67,652 to €70,086
- Trade debts +€966
up €966 (+27.5%), from €3,516 to €4,482
- Gross operating margin +€18,299
up €18,299, from -€17,880 to €419
- Depreciation +€2,131
up €2,131 (+26.9%), from €7,912 to €10,044
- Other operating charges +€1,696
up €1,696 (+163.3%), from €1,039 to €2,735
- Financial charges -€1,067
down €1,067 (-45.1%), from €2,363 to €1,296
- Financial income -€379
down €379 (-94.6%), from €401 to €22
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 | €70,192 | €51,285 | -€18,907 | -26.9% |
| Fixed assets | 21/28 | €38,945 | €28,901 | -€10,044 | -25.8% |
| Tangible fixed assets | 22/27 | €38,945 | €28,901 | -€10,044 | -25.8% |
| Plant, machinery and equipment | 23 | €3,028 | €1,537 | -€1,491 | -49.2% |
| Furniture and vehicles | 24 | €35,917 | €27,365 | -€8,553 | -23.8% |
| Current assets | 29/58 | €31,247 | €22,383 | -€8,863 | -28.4% |
| Stocks and contracts in progress | 3 | €8,077 | €5,577 | -€2,500 | -31.0% |
| Stocks | 30/36 | €8,077 | €5,577 | -€2,500 | -31.0% |
| Amounts receivable within one year | 40/41 | €16,441 | €8,904 | -€7,537 | -45.8% |
| Trade receivables | 40 | €16,160 | €2,944 | -€13,216 | -81.8% |
| Other amounts receivable | 41 | €281 | €5,960 | +€5,679 | +2021.4% |
| Cash at bank and in hand | 54/58 | €6,729 | €7,903 | +€1,174 | +17.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €70,192 | €51,285 | -€18,907 | -26.9% |
| Equity | 10/15 | -€33,189 | -€46,964 | -€13,775 | -41.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,189 | -€48,964 | -€13,775 | -39.1% |
| Amounts payable | 17/49 | €103,381 | €98,249 | -€5,132 | -5.0% |
| Amounts payable after more than one year | 17 | €20,288 | €11,165 | -€9,122 | -45.0% |
| Financial debts | 170/4 | €20,288 | €11,165 | -€9,122 | -45.0% |
| Amounts payable within one year | 42/48 | €83,093 | €87,083 | +€3,990 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €8,728 | €9,122 | +€395 | +4.5% |
| Trade debts | 44 | €3,516 | €4,482 | +€966 | +27.5% |
| Suppliers | 440/4 | €3,516 | €4,482 | +€966 | +27.5% |
| Taxes, remuneration and social security | 45 | €3,198 | €3,393 | +€196 | +6.1% |
| Taxes | 450/3 | €3,198 | €3,393 | +€196 | +6.1% |
| Other amounts payable | 47/48 | €67,652 | €70,086 | +€2,433 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,912 | €10,044 | +€2,131 | +26.9% |
| Other operating charges | 640/8 | €1,039 | €2,735 | +€1,696 | +163.3% |
| Gross operating margin | 9900 | -€17,880 | €419 | +€18,299 | |
| Operating profit (loss) | 9901 | -€26,831 | -€12,359 | +€14,472 | +53.9% |
| Financial income | 75/76B | €401 | €22 | -€379 | -94.6% |
| Recurring financial income | 75 | €401 | €22 | -€379 | -94.6% |
| Financial charges | 65/66B | €2,363 | €1,296 | -€1,067 | -45.1% |
| Recurring financial charges | 65 | €2,363 | €1,296 | -€1,067 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,792 | -€13,634 | +€15,159 | +52.6% |
| Income taxes | 67/77 | €103 | €141 | +€38 | +37.0% |
| Profit (loss) for the period | 9904 | -€28,895 | -€13,775 | +€15,121 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,895 | -€13,775 | +€15,121 | +52.3% |
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 9 October 2026 via checked.be.