BRAINSTORM CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Cash +€176,521
up €176,521 (+36.4%), from €485,064 to €661,585
mainly Net result for the year (+€551,327) and Current investments (+€400,000)
- Tangible fixed assets -€28,332
down €28,332 (-9.8%), from €288,097 to €259,765
- Receivables within one year -€21,846
down €21,846 (-5.1%), from €426,079 to €404,233
of which Other amounts receivable: -€24,152
- Other debts -€188,732
down €188,732 (-25.3%), from €745,396 to €556,665
- Tax, wage and social debts -€47,842
down €47,842 (-20.5%), from €233,882 to €186,041
of which Taxes: -€57,844
- Trade debts -€25,320
down €25,320 (-14.0%), from €180,429 to €155,109
- Gross operating margin -€107,893
down €107,893 (-3.9%), from €2.7m to €2.6m
- Staff costs +€65,808
up €65,808 (+3.4%), from €1.9m to €2.0m
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 | €1,632,833 | €1,367,208 | -€265,625 | -16.3% |
| Fixed assets | 21/28 | €290,965 | €263,092 | -€27,873 | -9.6% |
| Tangible fixed assets | 22/27 | €288,097 | €259,765 | -€28,332 | -9.8% |
| Furniture and vehicles | 24 | €288,097 | €259,765 | -€28,332 | -9.8% |
| Financial fixed assets | 28 | €2,868 | €3,327 | +€459 | +16.0% |
| Current assets | 29/58 | €1,341,868 | €1,104,116 | -€237,752 | -17.7% |
| Amounts receivable within one year | 40/41 | €426,079 | €404,233 | -€21,846 | -5.1% |
| Trade receivables | 40 | €311,119 | €313,424 | +€2,306 | +0.7% |
| Other amounts receivable | 41 | €114,960 | €90,808 | -€24,152 | -21.0% |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €485,064 | €661,585 | +€176,521 | +36.4% |
| Deferred charges and accrued income | 490/1 | €30,725 | €38,299 | +€7,573 | +24.6% |
| Total equity and liabilities | 10/49 | €1,632,833 | €1,367,208 | -€265,625 | -16.3% |
| Equity | 10/15 | €462,218 | €462,218 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €443,618 | €443,618 | = | 0.0% |
| Distributable reserves | 133 | €443,618 | €443,618 | = | 0.0% |
| Amounts payable | 17/49 | €1,170,615 | €904,990 | -€265,625 | -22.7% |
| Amounts payable after more than one year | 17 | €4,758 | - | -€4,758 | |
| Financial debts | 170/4 | €4,758 | - | -€4,758 | |
| Amounts payable within one year | 42/48 | €1,165,856 | €902,573 | -€263,283 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €6,148 | €4,758 | -€1,390 | -22.6% |
| Trade debts | 44 | €180,429 | €155,109 | -€25,320 | -14.0% |
| Suppliers | 440/4 | €180,429 | €155,109 | -€25,320 | -14.0% |
| Taxes, remuneration and social security | 45 | €233,882 | €186,041 | -€47,842 | -20.5% |
| Taxes | 450/3 | €60,094 | €2,250 | -€57,844 | -96.3% |
| Remuneration and social security | 454/9 | €173,788 | €183,790 | +€10,002 | +5.8% |
| Other amounts payable | 47/48 | €745,396 | €556,665 | -€188,732 | -25.3% |
| Accrued charges and deferred income | 492/3 | - | €2,417 | +€2,417 | |
| Remuneration, social security and pensions | 62 | €1,915,653 | €1,981,461 | +€65,808 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,865 | €52,270 | +€8,405 | +19.2% |
| Other operating charges | 640/8 | €7,357 | €5,951 | -€1,406 | -19.1% |
| Gross operating margin | 9900 | €2,747,223 | €2,639,330 | -€107,893 | -3.9% |
| Operating profit (loss) | 9901 | €780,348 | €599,648 | -€180,700 | -23.2% |
| Financial income | 75/76B | €5,493 | €6,004 | +€512 | +9.3% |
| Recurring financial income | 75 | €5,493 | €6,004 | +€512 | +9.3% |
| Financial charges | 65/66B | €5,590 | €2,398 | -€3,192 | -57.1% |
| Recurring financial charges | 65 | €5,590 | €2,398 | -€3,192 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €780,250 | €603,254 | -€176,996 | -22.7% |
| Income taxes | 67/77 | €40,192 | €51,927 | +€11,735 | +29.2% |
| Profit (loss) for the period | 9904 | €740,058 | €551,327 | -€188,732 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €740,058 | €551,327 | -€188,732 | -25.5% |
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 19 October 2026 via checked.be.