Brainspot: 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.
Brainspot
Largest movements
- Cash -€23,567
down €23,567 (-47.3%), from €49,805 to €26,239
mainly Other debts (-€87,200) and Deferred charges and accrued income (-€15,831)
- Deferred charges and accrued income +€15,831
up €15,831 (+1,022%), from €1,549 to €17,380
- Tangible fixed assets -€3,423
down €3,423 (-28.6%), from €11,979 to €8,556
of which Furniture and vehicles: -€3,298
- Other debts -€87,200
down €87,200 (-39.0%), from €223,529 to €136,329
- Reserves +€61,649
up €61,649 (+89.5%), from €68,885 to €130,534
- Tax, wage and social debts +€20,072
up €20,072 (+516%), from €3,890 to €23,962
- Trade debts -€5,866
down €5,866 (-49.0%), from €11,964 to €6,099
- Gross operating margin +€112,998
up €112,998, from -€5,437 to €107,561
- Taxes +€27,041
up €27,041 (+414%), from €6,531 to €33,572
- Financial charges +€5,391
up €5,391 (+779%), from €692 to €6,082
- Depreciation -€1,930
down €1,930 (-30.2%), from €6,392 to €4,463
- Other operating charges +€1,665
up €1,665 (+253%), from €659 to €2,324
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 | €314,469 | €303,311 | -€11,158 | -3.5% |
| Fixed assets | 21/28 | €11,979 | €8,556 | -€3,423 | -28.6% |
| Tangible fixed assets | 22/27 | €11,979 | €8,556 | -€3,423 | -28.6% |
| Land and buildings | 22 | €5,018 | €5,018 | = | 0.0% |
| Plant, machinery and equipment | 23 | €308 | €183 | -€125 | -40.5% |
| Furniture and vehicles | 24 | €6,654 | €3,356 | -€3,298 | -49.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €302,490 | €294,755 | -€7,735 | -2.6% |
| Amounts receivable within one year | 40/41 | €251,135 | €251,136 | +€1 | 0.0% |
| Trade receivables | 40 | - | €206 | +€206 | |
| Other amounts receivable | 41 | €251,135 | €250,930 | -€205 | -0.1% |
| Cash at bank and in hand | 54/58 | €49,805 | €26,239 | -€23,567 | -47.3% |
| Deferred charges and accrued income | 490/1 | €1,549 | €17,380 | +€15,831 | +1,022% |
| Total equity and liabilities | 10/49 | €314,469 | €303,311 | -€11,158 | -3.5% |
| Equity | 10/15 | €75,085 | €136,734 | +€61,649 | +82.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,885 | €130,534 | +€61,649 | +89.5% |
| Distributable reserves | 133 | €68,885 | €130,534 | +€61,649 | +89.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €239,384 | €166,577 | -€72,807 | -30.4% |
| Amounts payable within one year | 42/48 | €239,384 | €166,577 | -€72,807 | -30.4% |
| Financial debts | 43 | €0 | €187 | +€187 | |
| Credit institutions | 430/8 | €0 | €187 | +€187 | |
| Trade debts | 44 | €11,964 | €6,099 | -€5,866 | -49.0% |
| Suppliers | 440/4 | €11,964 | €6,099 | -€5,866 | -49.0% |
| Taxes, remuneration and social security | 45 | €3,890 | €23,962 | +€20,072 | +516% |
| Taxes | 450/3 | €3,890 | €23,962 | +€20,072 | +516% |
| Other amounts payable | 47/48 | €223,529 | €136,329 | -€87,200 | -39.0% |
| Non-recurring operating income | 76A | - | €3,168 | +€3,168 | |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,392 | €4,463 | -€1,930 | -30.2% |
| Other operating charges | 640/8 | €659 | €2,324 | +€1,665 | +253% |
| Non-recurring operating charges | 66A | - | -€530 | -€530 | |
| Gross operating margin | 9900 | -€5,437 | €107,561 | +€112,998 | |
| Operating profit (loss) | 9901 | -€12,739 | €101,304 | +€114,043 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €692 | €6,082 | +€5,391 | +779% |
| Recurring financial charges | 65 | €692 | €6,082 | +€5,391 | +779% |
| Profit (loss) for the period before taxes | 9903 | -€13,427 | €95,221 | +€108,649 | |
| Income taxes | 67/77 | €6,531 | €33,572 | +€27,041 | +414% |
| Profit (loss) for the period | 9904 | -€19,958 | €61,649 | +€81,608 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,958 | €61,649 | +€81,608 |
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 13 October 2026 via checked.be.