BRANDshift: 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.
BRANDshift
Largest movements
- Cash +€4,426
up €4,426 (+30,087%), from €15 to €4,440
mainly Other debts (+€2,841) and Accrued charges and deferred income (+€1,919)
- Receivables within one year -€985
down €985 (-12.6%), from €7,818 to €6,833
of which Other amounts receivable: -€4,818
- Other debts +€2,841
up €2,841 (+424%), from €671 to €3,512
- Accrued charges and deferred income +€1,919
new in 2025: €1,919
- Tax, wage and social debts -€1,811
down €1,811 (-93.1%), from €1,945 to €134
- Profit (loss) carried forward +€595
new in 2025: €595
- Other operating charges +€2,327
new in 2025: €2,327
- Gross operating margin +€1,046
up €1,046 (+32.8%), from €3,190 to €4,236
- Taxes -€334
down €334 (-48.4%), from €690 to €356
- Financial charges +€94
up €94 (+384%), from €25 to €119
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 | €7,833 | €11,274 | +€3,441 | +43.9% |
| Current assets | 29/58 | €7,833 | €11,274 | +€3,441 | +43.9% |
| Amounts receivable within one year | 40/41 | €7,818 | €6,833 | -€985 | -12.6% |
| Trade receivables | 40 | €3,000 | €6,833 | +€3,833 | +128% |
| Other amounts receivable | 41 | €4,818 | €0 | -€4,818 | -100% |
| Cash at bank and in hand | 54/58 | €15 | €4,440 | +€4,426 | +30,087% |
| Total equity and liabilities | 10/49 | €7,833 | €11,274 | +€3,441 | +43.9% |
| Equity | 10/15 | €4,717 | €5,312 | +€595 | +12.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,217 | €2,217 | = | 0.0% |
| Distributable reserves | 133 | €2,217 | €2,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €595 | +€595 | |
| Amounts payable | 17/49 | €3,116 | €5,962 | +€2,846 | +91.3% |
| Amounts payable within one year | 42/48 | €3,116 | €4,043 | +€927 | +29.8% |
| Trade debts | 44 | €500 | €397 | -€103 | -20.6% |
| Suppliers | 440/4 | €500 | €397 | -€103 | -20.6% |
| Taxes, remuneration and social security | 45 | €1,945 | €134 | -€1,811 | -93.1% |
| Taxes | 450/3 | €1,945 | €134 | -€1,811 | -93.1% |
| Other amounts payable | 47/48 | €671 | €3,512 | +€2,841 | +424% |
| Accrued charges and deferred income | 492/3 | - | €1,919 | +€1,919 | |
| Non-recurring operating income | 76A | €3,690 | €0 | -€3,690 | -100% |
| Other operating charges | 640/8 | - | €2,327 | +€2,327 | |
| Gross operating margin | 9900 | €3,190 | €4,236 | +€1,046 | +32.8% |
| Operating profit (loss) | 9901 | €3,190 | €1,909 | -€1,281 | -40.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €25 | €119 | +€94 | +384% |
| Recurring financial charges | 65 | €25 | €119 | +€94 | +384% |
| Profit (loss) for the period before taxes | 9903 | €3,165 | €1,792 | -€1,373 | -43.4% |
| Income taxes | 67/77 | €690 | €356 | -€334 | -48.4% |
| Profit (loss) for the period | 9904 | €2,475 | €1,436 | -€1,039 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,475 | €1,436 | -€1,039 | -42.0% |
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 14 October 2026 via checked.be.