Braintrust: 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.
Braintrust
Largest movements
- Receivables within one year -€13,913
down €13,913 (-96.5%), from €14,416 to €504
of which Trade receivables: -€13,659
- Other debts -€11,374
down €11,374 (-11.4%), from €99,442 to €88,068
- Tax, wage and social debts -€1,803
down €1,803 (-92.5%), from €1,950 to €147
- Gross operating margin -€1,510
down €1,510 (-65.0%), from €2,321 to €811
- Depreciation -€1,193
down €1,193 (-73.5%), from €1,623 to €430
- Other operating charges +€960
up €960 (+223%), from €430 to €1,389
- Financial charges -€157
down €157 (-59.3%), from €264 to €108
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,160 | €139,568 | -€13,592 | -8.9% |
| Fixed assets | 21/28 | €969 | €538 | -€430 | -44.4% |
| Tangible fixed assets | 22/27 | €969 | €538 | -€430 | -44.4% |
| Furniture and vehicles | 24 | €969 | €538 | -€430 | -44.4% |
| Current assets | 29/58 | €152,192 | €139,030 | -€13,161 | -8.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €525 | €644 | +€119 | +22.6% |
| Stocks | 30/36 | €525 | €644 | +€119 | +22.6% |
| Amounts receivable within one year | 40/41 | €14,416 | €504 | -€13,913 | -96.5% |
| Trade receivables | 40 | €13,659 | - | -€13,659 | |
| Other amounts receivable | 41 | €757 | €504 | -€253 | -33.5% |
| Cash at bank and in hand | 54/58 | €37,250 | €37,883 | +€633 | +1.7% |
| Total equity and liabilities | 10/49 | €153,160 | €139,568 | -€13,592 | -8.9% |
| Equity | 10/15 | €51,445 | €50,254 | -€1,191 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,445 | €30,254 | -€1,191 | -3.8% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €30,445 | €29,254 | -€1,191 | -3.9% |
| Amounts payable | 17/49 | €101,715 | €89,314 | -€12,401 | -12.2% |
| Amounts payable within one year | 42/48 | €101,715 | €89,314 | -€12,401 | -12.2% |
| Trade debts | 44 | €323 | €1,099 | +€776 | +240% |
| Suppliers | 440/4 | €323 | €1,099 | +€776 | +240% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,950 | €147 | -€1,803 | -92.5% |
| Taxes | 450/3 | €1,950 | €147 | -€1,803 | -92.5% |
| Other amounts payable | 47/48 | €99,442 | €88,068 | -€11,374 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,623 | €430 | -€1,193 | -73.5% |
| Other operating charges | 640/8 | €430 | €1,389 | +€960 | +223% |
| Gross operating margin | 9900 | €2,321 | €811 | -€1,510 | -65.0% |
| Operating profit (loss) | 9901 | €268 | -€1,008 | -€1,276 | |
| Financial charges | 65/66B | €264 | €108 | -€157 | -59.3% |
| Recurring financial charges | 65 | €264 | €108 | -€157 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €4 | -€1,116 | -€1,120 | |
| Income taxes | 67/77 | €89 | €75 | -€14 | -15.7% |
| Profit (loss) for the period | 9904 | -€85 | -€1,191 | -€1,106 | -1,296% |
| Profit (loss) for the period to be appropriated | 9905 | -€85 | -€1,191 | -€1,106 | -1,296% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.