BrandNewStep: what changed
Two fiscal 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.
BrandNewStep
Largest movements
- Cash +€58,402
up €58,402 (+21.8%), from €267,370 to €325,772
mainly Provisions (+€55,849) and Depreciation (+€7,963)
- Tangible fixed assets -€7,963
down €7,963 (-27.9%), from €28,579 to €20,615
of which Furniture and vehicles: -€7,678
- Provisions +€55,849
new in 2025: €55,849
- Profit (loss) carried forward -€18,126
down €18,126 (-7.6%), from €239,083 to €220,957
- Tax, wage and social debts +€5,440
up €5,440 (+73.2%), from €7,431 to €12,871
of which Taxes: +€5,440
- Trade debts +€4,256
up €4,256 (+125.1%), from €3,403 to €7,658
- Provisions +€55,849
new in 2025: €55,849
- Gross operating margin -€19,185
down €19,185 (-25.0%), from €76,670 to €57,485
- Taxes -€7,704
down €7,704 (-39.6%), from €19,476 to €11,772
- Depreciation -€2,703
down €2,703 (-25.3%), from €10,666 to €7,963
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
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 | €337,468 | €385,366 | +€47,898 | +14.2% |
| Fixed assets | 21/28 | €28,618 | €20,654 | -€7,963 | -27.8% |
| Tangible fixed assets | 22/27 | €28,579 | €20,615 | -€7,963 | -27.9% |
| Plant, machinery and equipment | 23 | €285 | €0 | -€285 | -100.0% |
| Furniture and vehicles | 24 | €28,293 | €20,615 | -€7,678 | -27.1% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €308,850 | €364,712 | +€55,862 | +18.1% |
| Amounts receivable within one year | 40/41 | €37,875 | €34,181 | -€3,694 | -9.8% |
| Trade receivables | 40 | €37,875 | €32,415 | -€5,461 | -14.4% |
| Other amounts receivable | 41 | - | €1,766 | +€1,766 | |
| Cash at bank and in hand | 54/58 | €267,370 | €325,772 | +€58,402 | +21.8% |
| Deferred charges and accrued income | 490/1 | €3,605 | €4,759 | +€1,154 | +32.0% |
| Total equity and liabilities | 10/49 | €337,468 | €385,366 | +€47,898 | +14.2% |
| Equity | 10/15 | €325,765 | €307,639 | -€18,126 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,482 | €80,482 | = | 0.0% |
| Distributable reserves | 133 | €80,482 | €80,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239,083 | €220,957 | -€18,126 | -7.6% |
| Provisions and deferred taxes | 16 | - | €55,849 | +€55,849 | |
| Provisions for liabilities and charges | 160/5 | - | €55,849 | +€55,849 | |
| Environmental obligations | 163 | - | €55,849 | +€55,849 | |
| Amounts payable | 17/49 | €11,703 | €21,879 | +€10,176 | +87.0% |
| Amounts payable within one year | 42/48 | €11,703 | €21,879 | +€10,176 | +87.0% |
| Trade debts | 44 | €3,403 | €7,658 | +€4,256 | +125.1% |
| Suppliers | 440/4 | €3,403 | €7,658 | +€4,256 | +125.1% |
| Taxes, remuneration and social security | 45 | €7,431 | €12,871 | +€5,440 | +73.2% |
| Taxes | 450/3 | €5,193 | €10,633 | +€5,440 | +104.8% |
| Remuneration and social security | 454/9 | €2,238 | €2,238 | = | 0.0% |
| Other amounts payable | 47/48 | €869 | €1,350 | +€480 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,666 | €7,963 | -€2,703 | -25.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €55,849 | +€55,849 | |
| Other operating charges | 640/8 | €1,767 | €1,725 | -€43 | -2.4% |
| Gross operating margin | 9900 | €76,670 | €57,485 | -€19,185 | -25.0% |
| Operating profit (loss) | 9901 | €64,237 | -€8,052 | -€72,288 | |
| Financial income | 75/76B | €1,738 | €1,794 | +€56 | +3.2% |
| Recurring financial income | 75 | €1,738 | €1,794 | +€56 | +3.2% |
| Financial charges | 65/66B | €104 | €96 | -€8 | -7.8% |
| Recurring financial charges | 65 | €104 | €96 | -€8 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €65,870 | -€6,354 | -€72,224 | |
| Income taxes | 67/77 | €19,476 | €11,772 | -€7,704 | -39.6% |
| Profit (loss) for the period | 9904 | €46,394 | -€18,126 | -€64,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,394 | -€18,126 | -€64,520 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.