BRAINWIRE: 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.
BRAINWIRE
Largest movements
- Deferred charges and accrued income -€2,386
down €2,386 (-46.6%), from €5,116 to €2,731
- Intangible fixed assets -€1,989
down €1,989 (-47.3%), from €4,207 to €2,218
- Cash -€1,601
down €1,601 (-60.7%), from €2,638 to €1,038
mainly Trade debts (-€7,618) and Tax, wage and social debts (-€4,623)
- Trade debts -€7,618
down €7,618 (-49.8%), from €15,290 to €7,672
- Profit (loss) carried forward +€6,484
up €6,484 (+88.9%), from -€7,295 to -€811
- Tax, wage and social debts -€4,623
down €4,623 (-17.4%), from €26,646 to €22,023
- Write-downs -€13,380
down €13,380, from €0 to -€13,380
- Financial income +€4,427
up €4,427 (+133,761%), from €3 to €4,431
- Taxes +€3,068
up €3,068 (+218%), from €1,405 to €4,472
- Financial charges +€3,053
up €3,053 (+144%), from €2,127 to €5,180
- Other operating charges +€1,097
up €1,097 (+44.3%), from €2,473 to €3,570
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 | €57,495 | €51,737 | -€5,757 | -10.0% |
| Fixed assets | 21/28 | €5,926 | €3,704 | -€2,223 | -37.5% |
| Intangible fixed assets | 21 | €4,207 | €2,218 | -€1,989 | -47.3% |
| Tangible fixed assets | 22/27 | €1,720 | €1,236 | -€484 | -28.1% |
| Plant, machinery and equipment | 23 | €1,720 | €1,236 | -€484 | -28.1% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €51,568 | €48,034 | -€3,535 | -6.9% |
| Amounts receivable within one year | 40/41 | €43,813 | €44,265 | +€452 | +1.0% |
| Trade receivables | 40 | €14,803 | €3,552 | -€11,251 | -76.0% |
| Other amounts receivable | 41 | €29,011 | €40,713 | +€11,703 | +40.3% |
| Cash at bank and in hand | 54/58 | €2,638 | €1,038 | -€1,601 | -60.7% |
| Deferred charges and accrued income | 490/1 | €5,116 | €2,731 | -€2,386 | -46.6% |
| Total equity and liabilities | 10/49 | €57,495 | €51,737 | -€5,757 | -10.0% |
| Equity | 10/15 | €15,559 | €22,042 | +€6,484 | +41.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,453 | €10,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,593 | €8,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,295 | -€811 | +€6,484 | +88.9% |
| Amounts payable | 17/49 | €41,936 | €29,695 | -€12,241 | -29.2% |
| Amounts payable within one year | 42/48 | €41,936 | €29,695 | -€12,241 | -29.2% |
| Trade debts | 44 | €15,290 | €7,672 | -€7,618 | -49.8% |
| Suppliers | 440/4 | €15,290 | €7,672 | -€7,618 | -49.8% |
| Taxes, remuneration and social security | 45 | €26,646 | €22,023 | -€4,623 | -17.4% |
| Taxes | 450/3 | €26,646 | €22,023 | -€4,623 | -17.4% |
| Non-recurring operating income | 76A | - | €6,364 | +€6,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,740 | €2,473 | -€268 | -9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€13,380 | -€13,380 | |
| Other operating charges | 640/8 | €2,473 | €3,570 | +€1,097 | +44.3% |
| Gross operating margin | 9900 | €5,355 | €4,368 | -€988 | -18.4% |
| Operating profit (loss) | 9901 | €142 | €11,705 | +€11,563 | +8,153% |
| Financial income | 75/76B | €3 | €4,431 | +€4,427 | +133,761% |
| Recurring financial income | 75 | €3 | €4,431 | +€4,427 | +133,761% |
| Financial charges | 65/66B | €2,127 | €5,180 | +€3,053 | +144% |
| Recurring financial charges | 65 | €2,127 | €5,180 | +€3,053 | +144% |
| Profit (loss) for the period before taxes | 9903 | -€1,982 | €10,956 | +€12,938 | |
| Income taxes | 67/77 | €1,405 | €4,472 | +€3,068 | +218% |
| Profit (loss) for the period | 9904 | -€3,387 | €6,484 | +€9,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,387 | €6,484 | +€9,870 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.