Brainstorms: 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.
Brainstorms
Largest movements
- Tangible fixed assets -€5,085
down €5,085 (-38.5%), from €13,213 to €8,128
of which Furniture and vehicles: -€4,915
- Cash +€4,278
up €4,278 (+881%), from €486 to €4,763
mainly Depreciation (+€5,085) and Receivables within one year (+€4,111)
- Receivables within one year -€4,111
down €4,111 (-54.6%), from €7,534 to €3,423
of which Trade receivables: -€4,111
- Deferred charges and accrued income -€315
down €315 (-44.1%), from €715 to €400
- Profit (loss) carried forward -€4,720
down €4,720 (-39.4%), from -€11,972 to -€16,692
- Trade debts -€4,095
down €4,095 (-57.7%), from €7,096 to €3,001
- Other debts +€3,217
up €3,217 (+33.0%), from €9,746 to €12,964
- Tax, wage and social debts +€364
up €364 (+17.5%), from €2,077 to €2,441
of which Taxes: +€1,094
- Gross operating margin +€6,252
up €6,252, from -€4,116 to €2,136
- Depreciation +€1,993
up €1,993 (+64.5%), from €3,092 to €5,085
- Other operating charges +€990
up €990 (+182%), from €543 to €1,532
- Financial charges -€687
down €687 (-87.3%), from €787 to €100
- Taxes -€118
down €118 (-45.6%), from €259 to €141
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 | €21,947 | €16,714 | -€5,233 | -23.8% |
| Fixed assets | 21/28 | €13,213 | €8,128 | -€5,085 | -38.5% |
| Tangible fixed assets | 22/27 | €13,213 | €8,128 | -€5,085 | -38.5% |
| Furniture and vehicles | 24 | €11,888 | €6,973 | -€4,915 | -41.3% |
| Other tangible fixed assets | 26 | €1,325 | €1,155 | -€170 | -12.8% |
| Current assets | 29/58 | €8,734 | €8,586 | -€148 | -1.7% |
| Amounts receivable within one year | 40/41 | €7,534 | €3,423 | -€4,111 | -54.6% |
| Trade receivables | 40 | €7,534 | €3,423 | -€4,111 | -54.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €486 | €4,763 | +€4,278 | +881% |
| Deferred charges and accrued income | 490/1 | €715 | €400 | -€315 | -44.1% |
| Total equity and liabilities | 10/49 | €21,947 | €16,714 | -€5,233 | -23.8% |
| Equity | 10/15 | -€6,972 | -€11,692 | -€4,720 | -67.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,972 | -€16,692 | -€4,720 | -39.4% |
| Amounts payable | 17/49 | €28,919 | €28,406 | -€513 | -1.8% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,919 | €18,406 | -€513 | -2.7% |
| Trade debts | 44 | €7,096 | €3,001 | -€4,095 | -57.7% |
| Suppliers | 440/4 | €7,096 | €3,001 | -€4,095 | -57.7% |
| Taxes, remuneration and social security | 45 | €2,077 | €2,441 | +€364 | +17.5% |
| Taxes | 450/3 | €1,347 | €2,441 | +€1,094 | +81.2% |
| Remuneration and social security | 454/9 | €730 | €0 | -€730 | -100% |
| Other amounts payable | 47/48 | €9,746 | €12,964 | +€3,217 | +33.0% |
| Non-recurring operating income | 76A | €2,423 | €0 | -€2,423 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €5,085 | +€1,993 | +64.5% |
| Other operating charges | 640/8 | €543 | €1,532 | +€990 | +182% |
| Gross operating margin | 9900 | -€4,116 | €2,136 | +€6,252 | |
| Operating profit (loss) | 9901 | -€7,750 | -€4,481 | +€3,269 | +42.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €787 | €100 | -€687 | -87.3% |
| Recurring financial charges | 65 | €787 | €100 | -€687 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,537 | -€4,579 | +€3,958 | +46.4% |
| Income taxes | 67/77 | €259 | €141 | -€118 | -45.6% |
| Profit (loss) for the period | 9904 | -€8,796 | -€4,720 | +€4,076 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,796 | -€4,720 | +€4,076 | +46.3% |
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 17 October 2026 via checked.be.