BRAINWAVE: 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.
BRAINWAVE
Largest movements
- Cash -€4,793
down €4,793 (-60.3%), from €7,945 to €3,152
mainly Other debts (-€5,000)
- Other debts -€5,000
down €5,000 (-14.1%), from €35,545 to €30,545
- Gross operating margin -€682
down €682 (-29.3%), from €2,328 to €1,646
- Other operating charges +€41
up €41 (+3.0%), from €1,368 to €1,409
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 | €52,352 | €47,559 | -€4,793 | -9.2% |
| Fixed assets | 21/28 | €44,407 | €44,407 | = | 0.0% |
| Tangible fixed assets | 22/27 | €44,407 | €44,407 | = | 0.0% |
| Land and buildings | 22 | €44,407 | €44,407 | = | 0.0% |
| Current assets | 29/58 | €7,945 | €3,152 | -€4,793 | -60.3% |
| Cash at bank and in hand | 54/58 | €7,945 | €3,152 | -€4,793 | -60.3% |
| Total equity and liabilities | 10/49 | €52,352 | €47,559 | -€4,793 | -9.2% |
| Equity | 10/15 | €16,807 | €17,014 | +€207 | +1.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,180 | -€13,974 | +€207 | +1.5% |
| Amounts payable | 17/49 | €35,545 | €30,545 | -€5,000 | -14.1% |
| Amounts payable within one year | 42/48 | €35,545 | €30,545 | -€5,000 | -14.1% |
| Other amounts payable | 47/48 | €35,545 | €30,545 | -€5,000 | -14.1% |
| Other operating charges | 640/8 | €1,368 | €1,409 | +€41 | +3.0% |
| Gross operating margin | 9900 | €2,328 | €1,646 | -€682 | -29.3% |
| Operating profit (loss) | 9901 | €960 | €237 | -€723 | -75.3% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €932 | €207 | -€725 | -77.8% |
| Profit (loss) for the period | 9904 | €932 | €207 | -€725 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €932 | €207 | -€725 | -77.8% |
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.