BRAINWORX: 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.
BRAINWORX
Largest movements
- Tangible fixed assets -€6,595
down €6,595 (-26.9%), from €24,484 to €17,890
of which Furniture and vehicles: -€4,136
- Cash +€6,022
up €6,022 (+16.3%), from €36,966 to €42,988
mainly Net result for the year (+€17,145) and Other debts (+€11,299)
- Receivables within one year -€4,426
down €4,426 (-18.8%), from €23,527 to €19,100
of which Other amounts receivable: -€8,031
- Other debts +€11,299
up €11,299, from €0 to €11,299
- Reserves -€8,385
down €8,385 (-16.7%), from €50,100 to €41,715
- Debts after one year -€5,485
down €5,485 (-46.6%), from €11,776 to €6,290
- Tax, wage and social debts -€1,606
down €1,606 (-10.6%), from €15,209 to €13,603
- Gross operating margin -€3,510
down €3,510 (-8.5%), from €41,186 to €37,676
- Depreciation -€941
down €941 (-10.9%), from €8,630 to €7,690
- Taxes -€546
down €546 (-5.6%), from €9,827 to €9,281
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 | €87,749 | €83,446 | -€4,303 | -4.9% |
| Fixed assets | 21/28 | €24,484 | €17,890 | -€6,595 | -26.9% |
| Tangible fixed assets | 22/27 | €24,484 | €17,890 | -€6,595 | -26.9% |
| Land and buildings | 22 | €9,372 | €6,725 | -€2,648 | -28.2% |
| Plant, machinery and equipment | 23 | €1,911 | €2,100 | +€189 | +9.9% |
| Furniture and vehicles | 24 | €13,201 | €9,065 | -€4,136 | -31.3% |
| Current assets | 29/58 | €63,264 | €65,556 | +€2,292 | +3.6% |
| Amounts receivable within one year | 40/41 | €23,527 | €19,100 | -€4,426 | -18.8% |
| Trade receivables | 40 | €15,475 | €19,080 | +€3,605 | +23.3% |
| Other amounts receivable | 41 | €8,051 | €20 | -€8,031 | -99.7% |
| Cash at bank and in hand | 54/58 | €36,966 | €42,988 | +€6,022 | +16.3% |
| Deferred charges and accrued income | 490/1 | €2,772 | €3,467 | +€696 | +25.1% |
| Total equity and liabilities | 10/49 | €87,749 | €83,446 | -€4,303 | -4.9% |
| Equity | 10/15 | €50,300 | €41,915 | -€8,385 | -16.7% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €50,100 | €41,715 | -€8,385 | -16.7% |
| Distributable reserves | 133 | €50,100 | €41,715 | -€8,385 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,448 | €41,530 | +€4,082 | +10.9% |
| Amounts payable after more than one year | 17 | €11,776 | €6,290 | -€5,485 | -46.6% |
| Financial debts | 170/4 | €11,776 | €6,290 | -€5,485 | -46.6% |
| Amounts payable within one year | 42/48 | €25,673 | €35,240 | +€9,567 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €6,065 | €5,880 | -€186 | -3.1% |
| Trade debts | 44 | €4,399 | €4,458 | +€60 | +1.4% |
| Suppliers | 440/4 | €4,399 | €4,458 | +€60 | +1.4% |
| Taxes, remuneration and social security | 45 | €15,209 | €13,603 | -€1,606 | -10.6% |
| Taxes | 450/3 | €15,209 | €13,603 | -€1,606 | -10.6% |
| Other amounts payable | 47/48 | €0 | €11,299 | +€11,299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,630 | €7,690 | -€941 | -10.9% |
| Other operating charges | 640/8 | €1,355 | €1,620 | +€265 | +19.6% |
| Gross operating margin | 9900 | €41,186 | €37,676 | -€3,510 | -8.5% |
| Operating profit (loss) | 9901 | €31,201 | €28,366 | -€2,835 | -9.1% |
| Financial income | 75/76B | €441 | €604 | +€164 | +37.1% |
| Recurring financial income | 75 | €441 | €604 | +€164 | +37.1% |
| Financial charges | 65/66B | €2,377 | €2,544 | +€167 | +7.0% |
| Recurring financial charges | 65 | €2,377 | €2,544 | +€167 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €29,265 | €26,426 | -€2,839 | -9.7% |
| Income taxes | 67/77 | €9,827 | €9,281 | -€546 | -5.6% |
| Profit (loss) for the period | 9904 | €19,438 | €17,145 | -€2,292 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,438 | €17,145 | -€2,292 | -11.8% |
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 12 October 2026 via checked.be.