BRAINSOLUTIONS: 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.
BRAINSOLUTIONS
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets +€91,668
up €91,668 (+281.5%), from €32,567 to €124,235
of which Other tangible fixed assets: +€82,377
- Cash -€55,338
down €55,338 (-23.4%), from €236,459 to €181,121
mainly Investment in fixed assets (net) (-€119,828) and Trade debts (-€59,048)
- Financial fixed assets +€13,500
new in 2025: €13,500
- Debts after one year +€73,827
up €73,827 (+408.7%), from €18,063 to €91,890
- Trade debts -€59,048
down €59,048 (-33.1%), from €178,635 to €119,587
- Profit (loss) carried forward -€43,266
down €43,266 (-10.9%), from €397,395 to €354,129
- Tax, wage and social debts -€16,587
down €16,587 (-38.4%), from €43,172 to €26,585
of which Remuneration and social security: -€9,630
- Gross operating margin -€60,327
down €60,327 (-12.4%), from €486,160 to €425,832
- Staff costs +€24,162
up €24,162 (+6.0%), from €401,713 to €425,875
- Taxes -€20,739
down €20,739 (-98.3%), from €21,096 to €357
- Depreciation +€8,145
up €8,145 (+125.0%), from €6,516 to €14,661
- Financial income +€7,449
up €7,449 (+339.0%), from €2,197 to €9,646
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 | €664,311 | €622,172 | -€42,139 | -6.3% |
| Fixed assets | 21/28 | €32,567 | €137,735 | +€105,168 | +322.9% |
| Tangible fixed assets | 22/27 | €32,567 | €124,235 | +€91,668 | +281.5% |
| Plant, machinery and equipment | 23 | - | €6,694 | +€6,694 | |
| Furniture and vehicles | 24 | - | €2,596 | +€2,596 | |
| Other tangible fixed assets | 26 | €32,567 | €114,944 | +€82,377 | +252.9% |
| Financial fixed assets | 28 | - | €13,500 | +€13,500 | |
| Current assets | 29/58 | €631,743 | €484,437 | -€147,307 | -23.3% |
| Amounts receivable within one year | 40/41 | €287,426 | €293,221 | +€5,795 | +2.0% |
| Trade receivables | 40 | €218,150 | €262,604 | +€44,454 | +20.4% |
| Other amounts receivable | 41 | €69,276 | €30,617 | -€38,659 | -55.8% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €236,459 | €181,121 | -€55,338 | -23.4% |
| Deferred charges and accrued income | 490/1 | €7,858 | €10,095 | +€2,237 | +28.5% |
| Total equity and liabilities | 10/49 | €664,311 | €622,172 | -€42,139 | -6.3% |
| Equity | 10/15 | €417,748 | €374,481 | -€43,266 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,752 | €1,752 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,752 | - | -€1,752 | |
| Reserves not available under the articles | 1311 | €1,752 | - | -€1,752 | |
| Distributable reserves | 133 | - | €1,752 | +€1,752 | |
| Profit (loss) carried forward | 14 | €397,395 | €354,129 | -€43,266 | -10.9% |
| Amounts payable | 17/49 | €246,563 | €247,691 | +€1,127 | +0.5% |
| Amounts payable after more than one year | 17 | €18,063 | €91,890 | +€73,827 | +408.7% |
| Financial debts | 170/4 | €18,063 | €91,890 | +€73,827 | +408.7% |
| Amounts payable within one year | 42/48 | €228,500 | €155,800 | -€72,700 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €5,712 | €9,628 | +€3,916 | +68.6% |
| Trade debts | 44 | €178,635 | €119,587 | -€59,048 | -33.1% |
| Suppliers | 440/4 | €178,635 | €119,587 | -€59,048 | -33.1% |
| Taxes, remuneration and social security | 45 | €43,172 | €26,585 | -€16,587 | -38.4% |
| Taxes | 450/3 | €9,764 | €2,807 | -€6,957 | -71.3% |
| Remuneration and social security | 454/9 | €33,408 | €23,778 | -€9,630 | -28.8% |
| Other amounts payable | 47/48 | €981 | - | -€981 | |
| Non-recurring operating income | 76A | €10,351 | - | -€10,351 | |
| Remuneration, social security and pensions | 62 | €401,713 | €425,875 | +€24,162 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,516 | €14,661 | +€8,145 | +125.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €969 | - | -€969 | |
| Other operating charges | 640/8 | €995 | €442 | -€554 | -55.6% |
| Non-recurring operating charges | 66A | - | €35,083 | +€35,083 | |
| Gross operating margin | 9900 | €486,160 | €425,832 | -€60,327 | -12.4% |
| Operating profit (loss) | 9901 | €75,966 | -€50,228 | -€126,194 | |
| Financial income | 75/76B | €2,197 | €9,646 | +€7,449 | +339.0% |
| Recurring financial income | 75 | €2,197 | €9,646 | +€7,449 | +339.0% |
| Financial charges | 65/66B | €2,365 | €2,327 | -€37 | -1.6% |
| Recurring financial charges | 65 | €2,365 | €2,327 | -€37 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €75,798 | -€42,909 | -€118,707 | |
| Income taxes | 67/77 | €21,096 | €357 | -€20,739 | -98.3% |
| Profit (loss) for the period | 9904 | €54,703 | -€43,266 | -€97,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,703 | -€43,266 | -€97,969 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.