BRANDSIGHT: 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.
BRANDSIGHT
Largest movements
- Cash +€1,832
up €1,832 (+905%), from €203 to €2,035
mainly Net result for the year (+€1,335) and Receivables within one year (+€644)
- Receivables within one year -€644
down €644 (-3.7%), from €17,498 to €16,854
of which Other amounts receivable: -€656
- Profit (loss) carried forward +€1,335
up €1,335 (+68.0%), from -€1,962 to -€627
- Gross operating margin +€1,856
up €1,856, from -€322 to €1,534
- Financial income +€243
up €243 (+2,434,100%), from €0 to €243
- Financial charges -€97
down €97 (-63.8%), from €152 to €55
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 | €17,701 | €18,889 | +€1,188 | +6.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €17,701 | €18,889 | +€1,188 | +6.7% |
| Amounts receivable within one year | 40/41 | €17,498 | €16,854 | -€644 | -3.7% |
| Trade receivables | 40 | €15,278 | €15,290 | +€12 | +0.1% |
| Other amounts receivable | 41 | €2,220 | €1,565 | -€656 | -29.5% |
| Cash at bank and in hand | 54/58 | €203 | €2,035 | +€1,832 | +905% |
| Total equity and liabilities | 10/49 | €17,701 | €18,889 | +€1,188 | +6.7% |
| Equity | 10/15 | €16,638 | €17,973 | +€1,335 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,962 | -€627 | +€1,335 | +68.0% |
| Amounts payable | 17/49 | €1,063 | €916 | -€147 | -13.8% |
| Amounts payable within one year | 42/48 | €1,063 | €916 | -€147 | -13.8% |
| Trade debts | 44 | €1,063 | €916 | -€147 | -13.8% |
| Suppliers | 440/4 | €1,063 | €916 | -€147 | -13.8% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€322 | €1,534 | +€1,856 | |
| Operating profit (loss) | 9901 | -€706 | €1,147 | +€1,853 | |
| Financial income | 75/76B | €0 | €243 | +€243 | +2,434,100% |
| Recurring financial income | 75 | €0 | €243 | +€243 | +2,434,100% |
| Financial charges | 65/66B | €152 | €55 | -€97 | -63.8% |
| Recurring financial charges | 65 | €152 | €55 | -€97 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | -€858 | €1,335 | +€2,193 | |
| Profit (loss) for the period | 9904 | -€858 | €1,335 | +€2,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€858 | €1,335 | +€2,193 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.