BRAINWIN: 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.
BRAINWIN
Largest movements
- Cash -€113,055
down €113,055 (-99.9%), from €113,204 to €149
mainly Provisions (-€505,224) and Receivables within one year (-€28,078)
- Receivables within one year +€28,078
up €28,078 (+26.5%), from €106,031 to €134,108
of which Other amounts receivable: +€29,467
- Provisions -€505,224
down €505,224 (-57.1%), from €884,917 to €379,693
- Profit (loss) carried forward +€418,289
up €418,289 (+59.0%), from -€709,020 to -€290,731
- Provisions -€594,631
down €594,631, from €89,407 to -€505,224
- Gross operating margin +€242,842
up €242,842 (+73.5%), from -€330,217 to -€87,376
- Financial income -€14,338
down €14,338 (-94.2%), from €15,219 to €881
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 | €219,234 | €134,257 | -€84,977 | -38.8% |
| Current assets | 29/58 | €219,234 | €134,257 | -€84,977 | -38.8% |
| Amounts receivable within one year | 40/41 | €106,031 | €134,108 | +€28,078 | +26.5% |
| Trade receivables | 40 | €3,966 | €2,576 | -€1,389 | -35.0% |
| Other amounts receivable | 41 | €102,065 | €131,532 | +€29,467 | +28.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €113,204 | €149 | -€113,055 | -99.9% |
| Total equity and liabilities | 10/49 | €219,234 | €134,257 | -€84,977 | -38.8% |
| Equity | 10/15 | -€668,821 | -€250,532 | +€418,289 | +62.5% |
| 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% |
| Reserves | 13 | €9,212 | €9,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,114 | €6,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€709,020 | -€290,731 | +€418,289 | +59.0% |
| Provisions and deferred taxes | 16 | €884,917 | €379,693 | -€505,224 | -57.1% |
| Provisions for liabilities and charges | 160/5 | €884,917 | €379,693 | -€505,224 | -57.1% |
| Other liabilities and charges | 164/5 | €884,917 | €379,693 | -€505,224 | -57.1% |
| Amounts payable | 17/49 | €3,138 | €5,097 | +€1,958 | +62.4% |
| Amounts payable within one year | 42/48 | €3,138 | €5,097 | +€1,958 | +62.4% |
| Trade debts | 44 | €486 | €2,445 | +€1,958 | +403% |
| Suppliers | 440/4 | €486 | €2,445 | +€1,958 | +403% |
| Taxes, remuneration and social security | 45 | €2,652 | €2,652 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,652 | €2,652 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €89,407 | -€505,224 | -€594,631 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€330,217 | -€87,376 | +€242,842 | +73.5% |
| Operating profit (loss) | 9901 | -€420,009 | €417,461 | +€837,469 | |
| Financial income | 75/76B | €15,219 | €881 | -€14,338 | -94.2% |
| Recurring financial income | 75 | €15,219 | €881 | -€14,338 | -94.2% |
| Financial charges | 65/66B | €71 | €54 | -€18 | -24.9% |
| Recurring financial charges | 65 | €71 | €54 | -€18 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€404,861 | €418,289 | +€823,150 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€404,861 | €418,289 | +€823,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€404,861 | €418,289 | +€823,150 |
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 29 October 2026 via checked.be.