BrainTracks: 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.
BrainTracks
Largest movements
- Cash +€7,116
up €7,116 (+4.6%), from €154,243 to €161,359
mainly Net result for the year (+€61,366) and Other debts (+€4,013)
- Tangible fixed assets -€3,688
down €3,688 (-19.9%), from €18,525 to €14,837
of which Furniture and vehicles: -€2,106
- Other debts +€4,013
up €4,013 (+6.4%), from €63,033 to €67,046
- Gross operating margin +€1,820
up €1,820 (+2.3%), from €80,852 to €82,672
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
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 | €200,795 | €206,872 | +€6,077 | +3.0% |
| Fixed assets | 21/28 | €18,525 | €14,837 | -€3,688 | -19.9% |
| Tangible fixed assets | 22/27 | €18,525 | €14,837 | -€3,688 | -19.9% |
| Plant, machinery and equipment | 23 | €13,980 | €12,398 | -€1,582 | -11.3% |
| Furniture and vehicles | 24 | €4,545 | €2,440 | -€2,106 | -46.3% |
| Current assets | 29/58 | €182,269 | €192,034 | +€9,765 | +5.4% |
| Amounts receivable within one year | 40/41 | €23,827 | €25,244 | +€1,417 | +5.9% |
| Trade receivables | 40 | €23,714 | €24,096 | +€382 | +1.6% |
| Other amounts receivable | 41 | €113 | €1,148 | +€1,035 | +912.5% |
| Cash at bank and in hand | 54/58 | €154,243 | €161,359 | +€7,116 | +4.6% |
| Deferred charges and accrued income | 490/1 | €4,199 | €5,431 | +€1,232 | +29.3% |
| Total equity and liabilities | 10/49 | €200,795 | €206,872 | +€6,077 | +3.0% |
| Equity | 10/15 | €117,150 | €117,150 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,550 | €98,550 | = | 0.0% |
| Distributable reserves | 133 | €98,550 | €98,550 | = | 0.0% |
| Amounts payable | 17/49 | €83,645 | €89,722 | +€6,077 | +7.3% |
| Amounts payable within one year | 42/48 | €83,645 | €89,722 | +€6,077 | +7.3% |
| Trade debts | 44 | €3,984 | €4,461 | +€477 | +12.0% |
| Suppliers | 440/4 | €3,984 | €4,461 | +€477 | +12.0% |
| Taxes, remuneration and social security | 45 | €16,628 | €18,215 | +€1,587 | +9.5% |
| Taxes | 450/3 | €10,286 | €12,209 | +€1,923 | +18.7% |
| Remuneration and social security | 454/9 | €6,343 | €6,007 | -€336 | -5.3% |
| Other amounts payable | 47/48 | €63,033 | €67,046 | +€4,013 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,147 | €3,688 | -€459 | -11.1% |
| Other operating charges | 640/8 | €565 | €544 | -€21 | -3.7% |
| Gross operating margin | 9900 | €80,852 | €82,672 | +€1,820 | +2.3% |
| Operating profit (loss) | 9901 | €76,140 | €78,440 | +€2,300 | +3.0% |
| Financial charges | 65/66B | €441 | €722 | +€281 | +63.8% |
| Recurring financial charges | 65 | €441 | €722 | +€281 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €75,699 | €77,718 | +€2,019 | +2.7% |
| Income taxes | 67/77 | €15,887 | €16,352 | +€465 | +2.9% |
| Profit (loss) for the period | 9904 | €59,812 | €61,366 | +€1,554 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,812 | €61,366 | +€1,554 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.