BRANDALIVE: 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.
BRANDALIVE
Largest movements
- Receivables within one year -€31,203
down €31,203 (-23.4%), from €133,333 to €102,130
of which Other amounts receivable: -€42,875
- Cash -€17,093
down €17,093 (-38.7%), from €44,167 to €27,074
mainly Other debts (-€35,512) and Trade debts (-€19,406)
- Other debts -€35,512
down €35,512 (-100%), from €35,512 to €0
- Reserves +€34,904
up €34,904 (+86.7%), from €40,281 to €75,184
of which Distributable reserves: +€34,904
- Trade debts -€19,406
down €19,406 (-31.3%), from €61,935 to €42,529
- Tax, wage and social debts -€15,275
down €15,275 (-45.3%), from €33,734 to €18,459
- Advances received -€13,068
down €13,068 (-100%), from €13,068 to €0
- Taxes -€12,957
down €12,957, from €12,166 to -€792
- Gross operating margin -€7,148
down €7,148 (-16.6%), from €42,945 to €35,797
- Financial charges -€1,176
down €1,176 (-86.0%), from €1,367 to €191
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 | €191,878 | €143,535 | -€48,343 | -25.2% |
| Fixed assets | 21/28 | €14,244 | €14,054 | -€190 | -1.3% |
| Tangible fixed assets | 22/27 | €3,477 | €3,287 | -€190 | -5.5% |
| Plant, machinery and equipment | 23 | €129 | €1,263 | +€1,134 | +877% |
| Furniture and vehicles | 24 | €3,348 | €2,024 | -€1,324 | -39.5% |
| Financial fixed assets | 28 | €10,767 | €10,767 | = | 0.0% |
| Current assets | 29/58 | €177,634 | €129,481 | -€48,153 | -27.1% |
| Amounts receivable within one year | 40/41 | €133,333 | €102,130 | -€31,203 | -23.4% |
| Trade receivables | 40 | €21,951 | €33,623 | +€11,672 | +53.2% |
| Other amounts receivable | 41 | €111,382 | €68,507 | -€42,875 | -38.5% |
| Cash at bank and in hand | 54/58 | €44,167 | €27,074 | -€17,093 | -38.7% |
| Deferred charges and accrued income | 490/1 | €134 | €278 | +€143 | +107% |
| Total equity and liabilities | 10/49 | €191,878 | €143,535 | -€48,343 | -25.2% |
| Equity | 10/15 | €46,781 | €81,684 | +€34,904 | +74.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €40,281 | €75,184 | +€34,904 | +86.7% |
| 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 | €38,421 | €73,324 | +€34,904 | +90.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €145,097 | €61,851 | -€83,246 | -57.4% |
| Amounts payable within one year | 42/48 | €144,249 | €60,989 | -€83,261 | -57.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €61,935 | €42,529 | -€19,406 | -31.3% |
| Suppliers | 440/4 | €61,935 | €42,529 | -€19,406 | -31.3% |
| Advances received on contracts in progress | 46 | €13,068 | €0 | -€13,068 | -100% |
| Taxes, remuneration and social security | 45 | €33,734 | €18,459 | -€15,275 | -45.3% |
| Taxes | 450/3 | €33,734 | €18,459 | -€15,275 | -45.3% |
| Other amounts payable | 47/48 | €35,512 | €0 | -€35,512 | -100% |
| Accrued charges and deferred income | 492/3 | €848 | €862 | +€14 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €1,778 | -€160 | -8.3% |
| Other operating charges | 640/8 | €1,302 | €1,577 | +€275 | +21.1% |
| Gross operating margin | 9900 | €42,945 | €35,797 | -€7,148 | -16.6% |
| Operating profit (loss) | 9901 | €39,705 | €32,443 | -€7,262 | -18.3% |
| Financial income | 75/76B | €2,214 | €1,860 | -€354 | -16.0% |
| Recurring financial income | 75 | €2,214 | €1,860 | -€354 | -16.0% |
| Financial charges | 65/66B | €1,367 | €191 | -€1,176 | -86.0% |
| Recurring financial charges | 65 | €1,367 | €191 | -€1,176 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €40,553 | €34,112 | -€6,441 | -15.9% |
| Income taxes | 67/77 | €12,166 | -€792 | -€12,957 | |
| Profit (loss) for the period | 9904 | €28,387 | €34,904 | +€6,516 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,387 | €34,904 | +€6,516 | +23.0% |
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 13 October 2026 via checked.be.