BRAND-IT: 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.
BRAND-IT
Largest movements
- Receivables within one year +€43,506
up €43,506 (+85.2%), from €51,041 to €94,546
of which Other amounts receivable: +€31,004
- Cash +€6,992
up €6,992 (+68.0%), from €10,288 to €17,280
mainly Trade debts (+€45,563) and Net result for the year (+€12,387)
- Trade debts +€45,563
up €45,563 (+383%), from €11,884 to €57,447
- Reserves +€12,387
up €12,387 (+109%), from €11,323 to €23,710
- Tax, wage and social debts -€6,871
down €6,871 (-23.6%), from €29,099 to €22,228
- Write-downs +€16,482
new in 2025: €16,482
- Gross operating margin +€5,719
up €5,719 (+16.3%), from €35,047 to €40,766
- Financial charges +€2,745
up €2,745 (+1,754%), from €157 to €2,901
- Taxes -€1,723
down €1,723 (-19.7%), from €8,740 to €7,017
- Financial income +€791
up €791 (+540%), from €147 to €938
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 | €82,810 | €133,384 | +€50,574 | +61.1% |
| Fixed assets | 21/28 | €21,481 | €21,558 | +€76 | +0.4% |
| Tangible fixed assets | 22/27 | €6,481 | €6,558 | +€76 | +1.2% |
| Plant, machinery and equipment | 23 | €353 | €240 | -€114 | -32.2% |
| Furniture and vehicles | 24 | €6,128 | €6,318 | +€190 | +3.1% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €61,328 | €111,826 | +€50,498 | +82.3% |
| Amounts receivable within one year | 40/41 | €51,041 | €94,546 | +€43,506 | +85.2% |
| Trade receivables | 40 | €20,498 | €33,000 | +€12,502 | +61.0% |
| Other amounts receivable | 41 | €30,543 | €61,546 | +€31,004 | +102% |
| Cash at bank and in hand | 54/58 | €10,288 | €17,280 | +€6,992 | +68.0% |
| Total equity and liabilities | 10/49 | €82,810 | €133,384 | +€50,574 | +61.1% |
| Equity | 10/15 | €41,323 | €53,710 | +€12,387 | +30.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €11,323 | €23,710 | +€12,387 | +109% |
| Distributable reserves | 133 | €11,323 | €23,710 | +€12,387 | +109% |
| Amounts payable | 17/49 | €41,487 | €79,674 | +€38,188 | +92.0% |
| Amounts payable within one year | 42/48 | €40,983 | €79,674 | +€38,692 | +94.4% |
| Trade debts | 44 | €11,884 | €57,447 | +€45,563 | +383% |
| Suppliers | 440/4 | €11,884 | €57,447 | +€45,563 | +383% |
| Taxes, remuneration and social security | 45 | €29,099 | €22,228 | -€6,871 | -23.6% |
| Taxes | 450/3 | €29,099 | €22,228 | -€6,871 | -23.6% |
| Accrued charges and deferred income | 492/3 | €504 | - | -€504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €2,517 | +€684 | +37.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,482 | +€16,482 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €980 | - | -€980 | |
| Gross operating margin | 9900 | €35,047 | €40,766 | +€5,719 | +16.3% |
| Operating profit (loss) | 9901 | €31,847 | €21,367 | -€10,479 | -32.9% |
| Financial income | 75/76B | €147 | €938 | +€791 | +540% |
| Recurring financial income | 75 | €147 | €938 | +€791 | +540% |
| Financial charges | 65/66B | €157 | €2,901 | +€2,745 | +1,754% |
| Recurring financial charges | 65 | €157 | €2,901 | +€2,745 | +1,754% |
| Profit (loss) for the period before taxes | 9903 | €31,837 | €19,404 | -€12,433 | -39.1% |
| Income taxes | 67/77 | €8,740 | €7,017 | -€1,723 | -19.7% |
| Profit (loss) for the period | 9904 | €23,097 | €12,387 | -€10,710 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,097 | €12,387 | -€10,710 | -46.4% |
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 15 October 2026 via checked.be.