BRAINSTORM: 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.
BRAINSTORM
Largest movements
- Cash +€24,832
up €24,832 (+145%), from €17,132 to €41,964
mainly Trade debts (+€31,815) and Receivables within one year (+€7,756)
- Tangible fixed assets +€18,602
up €18,602 (+74.1%), from €25,095 to €43,697
of which Furniture and vehicles: +€21,932
- Receivables within one year -€7,756
down €7,756 (-68.5%), from €11,323 to €3,566
of which Other amounts receivable: -€8,281
- Deferred charges and accrued income +€1,200
up €1,200 (+17.6%), from €6,800 to €8,000
- Trade debts +€31,815
up €31,815, from €0 to €31,815
- Tax, wage and social debts +€4,853
up €4,853 (+43.4%), from €11,177 to €16,030
of which Remuneration and social security: +€7,301
- Gross operating margin +€5,664
up €5,664 (+56.8%), from €9,966 to €15,630
- Taxes +€4,493
up €4,493, from -€1,492 to €3,001
- Other operating charges +€2,008
up €2,008 (+44.4%), from €4,526 to €6,534
- Depreciation -€962
down €962 (-18.1%), from €5,314 to €4,352
- Staff costs +€960
up €960, from €0 to €960
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 | €60,380 | €97,258 | +€36,878 | +61.1% |
| Fixed assets | 21/28 | €25,125 | €43,727 | +€18,602 | +74.0% |
| Tangible fixed assets | 22/27 | €25,095 | €43,697 | +€18,602 | +74.1% |
| Plant, machinery and equipment | 23 | €2,967 | €1,998 | -€970 | -32.7% |
| Furniture and vehicles | 24 | €6,800 | €28,732 | +€21,932 | +323% |
| Other tangible fixed assets | 26 | €15,328 | €12,967 | -€2,360 | -15.4% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €35,255 | €53,531 | +€18,276 | +51.8% |
| Amounts receivable within one year | 40/41 | €11,323 | €3,566 | -€7,756 | -68.5% |
| Trade receivables | 40 | €3,041 | €3,566 | +€525 | +17.3% |
| Other amounts receivable | 41 | €8,281 | €0 | -€8,281 | -100% |
| Cash at bank and in hand | 54/58 | €17,132 | €41,964 | +€24,832 | +145% |
| Deferred charges and accrued income | 490/1 | €6,800 | €8,000 | +€1,200 | +17.6% |
| Total equity and liabilities | 10/49 | €60,380 | €97,258 | +€36,878 | +61.1% |
| Equity | 10/15 | €49,203 | €49,412 | +€209 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,859 | €13,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,751 | €16,961 | +€209 | +1.3% |
| Amounts payable | 17/49 | €11,177 | €47,846 | +€36,668 | +328% |
| Amounts payable within one year | 42/48 | €11,177 | €47,846 | +€36,668 | +328% |
| Trade debts | 44 | €0 | €31,815 | +€31,815 | |
| Suppliers | 440/4 | €0 | €31,815 | +€31,815 | |
| Taxes, remuneration and social security | 45 | €11,177 | €16,030 | +€4,853 | +43.4% |
| Taxes | 450/3 | €7,021 | €4,573 | -€2,448 | -34.9% |
| Remuneration and social security | 454/9 | €4,156 | €11,457 | +€7,301 | +176% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,150 | €0 | -€2,150 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €960 | +€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,314 | €4,352 | -€962 | -18.1% |
| Other operating charges | 640/8 | €4,526 | €6,534 | +€2,008 | +44.4% |
| Gross operating margin | 9900 | €9,966 | €15,630 | +€5,664 | +56.8% |
| Operating profit (loss) | 9901 | €125 | €3,784 | +€3,659 | +2,927% |
| Financial income | 75/76B | €0 | €0 | -€0 | -68.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -68.8% |
| Financial charges | 65/66B | €1,075 | €573 | -€501 | -46.7% |
| Recurring financial charges | 65 | €1,075 | €573 | -€501 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€949 | €3,211 | +€4,160 | |
| Income taxes | 67/77 | -€1,492 | €3,001 | +€4,493 | |
| Profit (loss) for the period | 9904 | €543 | €209 | -€333 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €543 | €209 | -€333 | -61.4% |
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.