BRANDIIX: 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.
BRANDIIX
Largest movements
- Receivables within one year -€47,441
down €47,441 (-79.9%), from €59,387 to €11,946
of which Other amounts receivable: -€43,842
- Tangible fixed assets +€37,773
up €37,773 (+797%), from €4,742 to €42,516
of which Furniture and vehicles: +€36,026
- Cash +€903
up €903 (+85.8%), from €1,052 to €1,954
mainly Receivables within one year (+€47,441) and Trade debts (+€5,989)
- Deferred charges and accrued income +€830
new in 2025: €830
- Other debts -€10,420
down €10,420 (-55.9%), from €18,625 to €8,204
- Trade debts +€5,989
up €5,989 (+248%), from €2,417 to €8,407
- Tax, wage and social debts -€5,861
down €5,861 (-32.5%), from €18,043 to €12,182
- Profit (loss) carried forward +€4,357
up €4,357 (+13.8%), from €31,597 to €35,954
- Advances received -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€13,804
down €13,804 (-42.9%), from €32,163 to €18,359
- Taxes -€3,994
down €3,994 (-49.4%), from €8,090 to €4,096
- Other operating charges +€3,407
up €3,407 (+394%), from €865 to €4,272
- Depreciation +€3,247
up €3,247 (+158%), from €2,057 to €5,304
- Financial charges +€794
up €794 (+371%), from €214 to €1,008
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 | €77,682 | €69,747 | -€7,935 | -10.2% |
| Fixed assets | 21/28 | €17,243 | €55,017 | +€37,773 | +219% |
| Tangible fixed assets | 22/27 | €4,742 | €42,516 | +€37,773 | +797% |
| Plant, machinery and equipment | 23 | €802 | €2,548 | +€1,747 | +218% |
| Furniture and vehicles | 24 | €3,941 | €39,967 | +€36,026 | +914% |
| Financial fixed assets | 28 | €12,501 | €12,501 | = | 0.0% |
| Current assets | 29/58 | €60,438 | €14,731 | -€45,708 | -75.6% |
| Amounts receivable within one year | 40/41 | €59,387 | €11,946 | -€47,441 | -79.9% |
| Trade receivables | 40 | €3,934 | €336 | -€3,598 | -91.5% |
| Other amounts receivable | 41 | €55,453 | €11,610 | -€43,842 | -79.1% |
| Cash at bank and in hand | 54/58 | €1,052 | €1,954 | +€903 | +85.8% |
| Deferred charges and accrued income | 490/1 | - | €830 | +€830 | |
| Total equity and liabilities | 10/49 | €77,682 | €69,747 | -€7,935 | -10.2% |
| Equity | 10/15 | €36,597 | €40,954 | +€4,357 | +11.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,597 | €35,954 | +€4,357 | +13.8% |
| Amounts payable | 17/49 | €41,085 | €28,793 | -€12,292 | -29.9% |
| Amounts payable within one year | 42/48 | €41,085 | €28,793 | -€12,292 | -29.9% |
| Trade debts | 44 | €2,417 | €8,407 | +€5,989 | +248% |
| Suppliers | 440/4 | €2,417 | €8,407 | +€5,989 | +248% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €18,043 | €12,182 | -€5,861 | -32.5% |
| Taxes | 450/3 | €18,043 | €12,182 | -€5,861 | -32.5% |
| Other amounts payable | 47/48 | €18,625 | €8,204 | -€10,420 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €5,304 | +€3,247 | +158% |
| Other operating charges | 640/8 | €865 | €4,272 | +€3,407 | +394% |
| Gross operating margin | 9900 | €32,163 | €18,359 | -€13,804 | -42.9% |
| Operating profit (loss) | 9901 | €29,241 | €8,782 | -€20,459 | -70.0% |
| Financial income | 75/76B | €98 | €680 | +€582 | +594% |
| Recurring financial income | 75 | €98 | €680 | +€582 | +594% |
| Financial charges | 65/66B | €214 | €1,008 | +€794 | +371% |
| Recurring financial charges | 65 | €214 | €1,008 | +€794 | +371% |
| Profit (loss) for the period before taxes | 9903 | €29,125 | €8,454 | -€20,671 | -71.0% |
| Income taxes | 67/77 | €8,090 | €4,096 | -€3,994 | -49.4% |
| Profit (loss) for the period | 9904 | €21,035 | €4,357 | -€16,678 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,035 | €4,357 | -€16,678 | -79.3% |
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 18 October 2026 via checked.be.