Brandformula: 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.
Brandformula
Largest movements
- Receivables within one year +€680
up €680 (+44.3%), from €1,537 to €2,218
- Other debts +€3,778
up €3,778 (+38.6%), from €9,784 to €13,561
- Profit (loss) carried forward -€3,693
down €3,693 (-38.0%), from -€9,711 to -€13,404
- Trade debts +€596
up €596 (+43.7%), from €1,365 to €1,960
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,537 | €2,218 | +€680 | +44.3% |
| Current assets | 29/58 | €1,537 | €2,218 | +€680 | +44.3% |
| Amounts receivable within one year | 40/41 | €1,537 | €2,218 | +€680 | +44.3% |
| Other amounts receivable | 41 | €1,537 | €2,218 | +€680 | +44.3% |
| Total equity and liabilities | 10/49 | €1,537 | €2,218 | +€680 | +44.3% |
| Equity | 10/15 | -€9,611 | -€13,304 | -€3,693 | -38.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,711 | -€13,404 | -€3,693 | -38.0% |
| Amounts payable | 17/49 | €11,148 | €15,521 | +€4,373 | +39.2% |
| Amounts payable within one year | 42/48 | €11,148 | €15,521 | +€4,373 | +39.2% |
| Trade debts | 44 | €1,365 | €1,960 | +€596 | +43.7% |
| Suppliers | 440/4 | €1,365 | €1,960 | +€596 | +43.7% |
| Other amounts payable | 47/48 | €9,784 | €13,561 | +€3,778 | +38.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€3,304 | -€3,306 | -€2 | -0.1% |
| Operating profit (loss) | 9901 | -€3,688 | -€3,693 | -€5 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,688 | -€3,693 | -€5 | -0.1% |
| Profit (loss) for the period | 9904 | -€3,688 | -€3,693 | -€5 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,688 | -€3,693 | -€5 | -0.1% |
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 11 October 2026 via checked.be.