BRAINSTORM PROJECTS: 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.
BRAINSTORM PROJECTS
Largest movements
- Receivables within one year -€2,380
down €2,380 (-61.8%), from €3,852 to €1,471
- Tangible fixed assets -€1,287
down €1,287 (-23.7%), from €5,429 to €4,142
of which Land and buildings: -€1,056
- Profit (loss) carried forward +€5,760
up €5,760 (+17.1%), from -€33,704 to -€27,944
- Other debts -€4,169
down €4,169 (-79.5%), from €5,243 to €1,074
- Short-term financial debts -€3,458
down €3,458 (-24.0%), from €14,380 to €10,922
of which Credit institutions: -€6,014
- Tax, wage and social debts -€2,684
down €2,684 (-16.0%), from €16,800 to €14,116
of which Remuneration and social security: -€10,384
- Trade debts +€884
up €884 (+3568.7%), from €25 to €909
- Gross operating margin +€11,923
up €11,923, from -€1,824 to €10,099
- Other operating charges +€1,460
up €1,460 (+606.1%), from €241 to €1,701
- Depreciation +€294
up €294 (+29.7%), from €992 to €1,287
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,801 | €7,134 | -€3,667 | -34.0% |
| Fixed assets | 21/28 | €6,949 | €5,663 | -€1,287 | -18.5% |
| Tangible fixed assets | 22/27 | €5,429 | €4,142 | -€1,287 | -23.7% |
| Land and buildings | 22 | €4,520 | €3,464 | -€1,056 | -23.4% |
| Furniture and vehicles | 24 | €908 | €678 | -€230 | -25.4% |
| Financial fixed assets | 28 | €1,521 | €1,521 | = | 0.0% |
| Current assets | 29/58 | €3,852 | €1,471 | -€2,380 | -61.8% |
| Amounts receivable within one year | 40/41 | €3,852 | €1,471 | -€2,380 | -61.8% |
| Trade receivables | 40 | €3,852 | €1,471 | -€2,380 | -61.8% |
| Total equity and liabilities | 10/49 | €10,801 | €7,134 | -€3,667 | -34.0% |
| Equity | 10/15 | -€25,647 | -€19,888 | +€5,760 | +22.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€33,704 | -€27,944 | +€5,760 | +17.1% |
| Amounts payable | 17/49 | €36,448 | €27,022 | -€9,427 | -25.9% |
| Amounts payable within one year | 42/48 | €36,448 | €27,022 | -€9,427 | -25.9% |
| Financial debts | 43 | €14,380 | €10,922 | -€3,458 | -24.0% |
| Credit institutions | 430/8 | €6,967 | €952 | -€6,014 | -86.3% |
| Other loans | 439 | €7,413 | €9,970 | +€2,557 | +34.5% |
| Trade debts | 44 | €25 | €909 | +€884 | +3568.7% |
| Suppliers | 440/4 | €25 | €909 | +€884 | +3568.7% |
| Taxes, remuneration and social security | 45 | €16,800 | €14,116 | -€2,684 | -16.0% |
| Taxes | 450/3 | €340 | €8,040 | +€7,700 | +2264.8% |
| Remuneration and social security | 454/9 | €16,460 | €6,076 | -€10,384 | -63.1% |
| Other amounts payable | 47/48 | €5,243 | €1,074 | -€4,169 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €1,287 | +€294 | +29.7% |
| Other operating charges | 640/8 | €241 | €1,701 | +€1,460 | +606.1% |
| Gross operating margin | 9900 | -€1,824 | €10,099 | +€11,923 | |
| Operating profit (loss) | 9901 | -€3,057 | €7,111 | +€10,169 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,431 | €1,358 | -€73 | -5.1% |
| Recurring financial charges | 65 | €1,431 | €1,358 | -€73 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,488 | €5,760 | +€10,248 | |
| Profit (loss) for the period | 9904 | -€4,488 | €5,760 | +€10,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,488 | €5,760 | +€10,248 |
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 29 September 2026 via checked.be.