Brainwork: what changed
Two fiscal 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.
Brainwork
Largest movements
- Cash +€10,093
up €10,093 (+181.3%), from €5,566 to €15,659
mainly Receivables within one year (+€6,053) and Net result for the year (+€3,327)
- Receivables within one year -€6,053
down €6,053 (-56.2%), from €10,768 to €4,715
of which Trade receivables: -€6,437
- Tangible fixed assets -€1,599
down €1,599 (-67.4%), from €2,373 to €774
- Profit (loss) carried forward +€3,327
up €3,327 (+17.8%), from -€18,660 to -€15,333
- Accrued charges and deferred income -€1,900
no longer reported in 2025 (was €1,900)
- Trade debts +€1,033
up €1,033 (+17.4%), from €5,935 to €6,968
- Gross operating margin +€4,433
up €4,433 (+91.5%), from €4,845 to €9,279
- Taxes +€1,507
up €1,507 (+160.3%), from €940 to €2,447
- Depreciation -€675
down €675 (-29.7%), from €2,274 to €1,599
- Other operating charges -€442
down €442 (-24.1%), from €1,834 to €1,391
- Financial charges -€315
down €315 (-38.0%), from €830 to €515
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 | €18,707 | €21,298 | +€2,591 | +13.9% |
| Fixed assets | 21/28 | €2,373 | €774 | -€1,599 | -67.4% |
| Tangible fixed assets | 22/27 | €2,373 | €774 | -€1,599 | -67.4% |
| Furniture and vehicles | 24 | €2,373 | €774 | -€1,599 | -67.4% |
| Current assets | 29/58 | €16,334 | €20,524 | +€4,190 | +25.7% |
| Amounts receivable within one year | 40/41 | €10,768 | €4,715 | -€6,053 | -56.2% |
| Trade receivables | 40 | €8,840 | €2,403 | -€6,437 | -72.8% |
| Other amounts receivable | 41 | €1,928 | €2,311 | +€383 | +19.9% |
| Cash at bank and in hand | 54/58 | €5,566 | €15,659 | +€10,093 | +181.3% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €18,707 | €21,298 | +€2,591 | +13.9% |
| Equity | 10/15 | €1,965 | €5,292 | +€3,327 | +169.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,660 | -€15,333 | +€3,327 | +17.8% |
| Amounts payable | 17/49 | €16,741 | €16,006 | -€736 | -4.4% |
| Amounts payable within one year | 42/48 | €14,841 | €16,006 | +€1,164 | +7.8% |
| Trade debts | 44 | €5,935 | €6,968 | +€1,033 | +17.4% |
| Suppliers | 440/4 | €5,935 | €6,968 | +€1,033 | +17.4% |
| Taxes, remuneration and social security | 45 | €8,907 | €9,038 | +€131 | +1.5% |
| Taxes | 450/3 | €8,907 | €9,038 | +€131 | +1.5% |
| Accrued charges and deferred income | 492/3 | €1,900 | - | -€1,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,274 | €1,599 | -€675 | -29.7% |
| Other operating charges | 640/8 | €1,834 | €1,391 | -€442 | -24.1% |
| Gross operating margin | 9900 | €4,845 | €9,279 | +€4,433 | +91.5% |
| Operating profit (loss) | 9901 | €737 | €6,288 | +€5,551 | +752.7% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €830 | €515 | -€315 | -38.0% |
| Recurring financial charges | 65 | €830 | €515 | -€315 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€52 | €5,773 | +€5,825 | |
| Income taxes | 67/77 | €940 | €2,447 | +€1,507 | +160.3% |
| Profit (loss) for the period | 9904 | -€992 | €3,327 | +€4,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€992 | €3,327 | +€4,319 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.