BRAINSYS: what changed
BRAINSYS
Largest movements
- Cash -€9,859
down €9,859 (-3.7%), from €266,482 to €256,622
mainly Other debts (-€13,586) and Investment in fixed assets (net) (-€7,428)
- Tangible fixed assets +€4,413
up €4,413 (+247%), from €1,789 to €6,202
- Other debts -€13,586
down €13,586 (-8.8%), from €155,066 to €141,480
- Reserves +€9,050
up €9,050 (+33.6%), from €26,897 to €35,948
of which Distributable reserves: +€9,050
- Taxes +€11,655
up €11,655, from -€7,751 to €3,903
- Depreciation +€1,882
up €1,882 (+166%), from €1,132 to €3,014
- Gross operating margin -€1,102
down €1,102 (-6.1%), from €17,975 to €16,873
- Financial charges +€352
up €352 (+96.5%), from €365 to €718
- Financial income -€343
down €343 (-61.7%), from €556 to €213
of which Non-recurring financial income: -€473
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,909 | €309,954 | -€4,955 | -1.6% |
| Fixed assets | 21/28 | €3,339 | €7,752 | +€4,413 | +132% |
| Tangible fixed assets | 22/27 | €1,789 | €6,202 | +€4,413 | +247% |
| Furniture and vehicles | 24 | €1,789 | €6,202 | +€4,413 | +247% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €311,570 | €302,202 | -€9,368 | -3.0% |
| Amounts receivable within one year | 40/41 | €43,560 | €44,657 | +€1,097 | +2.5% |
| Trade receivables | 40 | €43,560 | €43,560 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,097 | +€1,097 | |
| Cash at bank and in hand | 54/58 | €266,482 | €256,622 | -€9,859 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,529 | €923 | -€606 | -39.6% |
| Total equity and liabilities | 10/49 | €314,909 | €309,954 | -€4,955 | -1.6% |
| Equity | 10/15 | €149,762 | €158,812 | +€9,050 | +6.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €26,897 | €35,948 | +€9,050 | +33.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €24,397 | €33,448 | +€9,050 | +37.1% |
| Profit (loss) carried forward | 14 | €97,864 | €97,864 | +€0 | 0.0% |
| Amounts payable | 17/49 | €165,147 | €151,142 | -€14,006 | -8.5% |
| Amounts payable within one year | 42/48 | €164,997 | €151,142 | -€13,856 | -8.4% |
| Trade debts | 44 | €970 | €283 | -€686 | -70.8% |
| Suppliers | 440/4 | €970 | €283 | -€686 | -70.8% |
| Taxes, remuneration and social security | 45 | €8,962 | €9,378 | +€416 | +4.6% |
| Taxes | 450/3 | €8,962 | €9,378 | +€416 | +4.6% |
| Other amounts payable | 47/48 | €155,066 | €141,480 | -€13,586 | -8.8% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €3,014 | +€1,882 | +166% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,975 | €16,873 | -€1,102 | -6.1% |
| Operating profit (loss) | 9901 | €16,455 | €13,459 | -€2,996 | -18.2% |
| Financial income | 75/76B | €556 | €213 | -€343 | -61.7% |
| Recurring financial income | 75 | €83 | €213 | +€129 | +155% |
| Non-recurring financial income | 76B | €473 | - | -€473 | |
| Financial charges | 65/66B | €365 | €718 | +€352 | +96.5% |
| Recurring financial charges | 65 | €365 | €718 | +€352 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €16,646 | €12,954 | -€3,692 | -22.2% |
| Income taxes | 67/77 | -€7,751 | €3,903 | +€11,655 | |
| Profit (loss) for the period | 9904 | €24,397 | €9,050 | -€15,347 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,397 | €9,050 | -€15,347 | -62.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.