Brandnest: 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.
Brandnest
Largest movements
- Receivables within one year +€137
up €137 (+77.5%), from €176 to €313
- Debts after one year +€33,000
up €33,000 (+24.1%), from €137,000 to €170,000
- Other debts -€32,445
down €32,445 (-96.8%), from €33,532 to €1,087
- Profit (loss) carried forward -€293
down €293 (-0.2%), from -€190,995 to -€191,288
- Trade debts -€125
down €125 (-19.5%), from €639 to €514
- Depreciation -€7,330
down €7,330 (-100%), from €7,330 to €0
- Gross operating margin -€2,523
down €2,523, from €2,229 to -€293
From the 2023 result to the 2024 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
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176 | €313 | +€137 | +77.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €176 | €313 | +€137 | +77.5% |
| Amounts receivable within one year | 40/41 | €176 | €313 | +€137 | +77.5% |
| Other amounts receivable | 41 | €176 | €313 | +€137 | +77.5% |
| Total equity and liabilities | 10/49 | €176 | €313 | +€137 | +77.5% |
| Equity | 10/15 | -€170,995 | -€171,288 | -€293 | -0.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,995 | -€191,288 | -€293 | -0.2% |
| Amounts payable | 17/49 | €171,171 | €171,601 | +€430 | +0.3% |
| Amounts payable after more than one year | 17 | €137,000 | €170,000 | +€33,000 | +24.1% |
| Other amounts payable | 178/9 | €137,000 | €170,000 | +€33,000 | +24.1% |
| Amounts payable within one year | 42/48 | €34,171 | €1,601 | -€32,570 | -95.3% |
| Trade debts | 44 | €639 | €514 | -€125 | -19.5% |
| Suppliers | 440/4 | €639 | €514 | -€125 | -19.5% |
| Other amounts payable | 47/48 | €33,532 | €1,087 | -€32,445 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,330 | €0 | -€7,330 | -100% |
| Gross operating margin | 9900 | €2,229 | -€293 | -€2,523 | |
| Operating profit (loss) | 9901 | -€5,101 | -€293 | +€4,808 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,101 | -€293 | +€4,808 | +94.2% |
| Profit (loss) for the period | 9904 | -€5,101 | -€293 | +€4,808 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,101 | -€293 | +€4,808 | +94.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.