BRANDYOU: 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.
BRANDYOU
Largest movements
- Receivables within one year +€20,890
up €20,890 (+71.0%), from €29,424 to €50,314
of which Other amounts receivable: +€10,948
- Cash -€1,379
down €1,379 (-32.4%), from €4,254 to €2,875
mainly Net result for the year (-€51,924) and Receivables within one year (-€20,890)
- Financial fixed assets +€1,281
new in 2025: €1,281
- Profit (loss) carried forward -€51,924
down €51,924 (-356.1%), from -€14,580 to -€66,504
- Other debts +€46,636
up €46,636 (+466.4%), from €10,000 to €56,636
- Trade debts +€24,793
up €24,793 (+1007.6%), from €2,461 to €27,254
- Tax, wage and social debts +€1,340
up €1,340 (+22.2%), from €6,037 to €7,377
of which Remuneration and social security: +€4,524
- Staff costs +€79,931
up €79,931 (+364.1%), from €21,953 to €101,884
- Gross operating margin +€42,511
up €42,511 (+480.3%), from €8,851 to €51,361
- Depreciation -€1,249
no longer reported in 2025 (was €1,249)
- Other operating charges +€725
up €725 (+286.2%), from €253 to €978
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 | €33,918 | €54,763 | +€20,846 | +61.5% |
| Fixed assets | 21/28 | - | €1,281 | +€1,281 | |
| Financial fixed assets | 28 | - | €1,281 | +€1,281 | |
| Current assets | 29/58 | €33,918 | €53,482 | +€19,564 | +57.7% |
| Amounts receivable within one year | 40/41 | €29,424 | €50,314 | +€20,890 | +71.0% |
| Trade receivables | 40 | €23,482 | €33,425 | +€9,943 | +42.3% |
| Other amounts receivable | 41 | €5,942 | €16,889 | +€10,948 | +184.2% |
| Cash at bank and in hand | 54/58 | €4,254 | €2,875 | -€1,379 | -32.4% |
| Deferred charges and accrued income | 490/1 | €239 | €293 | +€53 | +22.3% |
| Total equity and liabilities | 10/49 | €33,918 | €54,763 | +€20,846 | +61.5% |
| Equity | 10/15 | €15,420 | -€36,504 | -€51,924 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,580 | -€66,504 | -€51,924 | -356.1% |
| Amounts payable | 17/49 | €18,498 | €91,267 | +€72,770 | +393.4% |
| Amounts payable within one year | 42/48 | €18,498 | €91,267 | +€72,770 | +393.4% |
| Trade debts | 44 | €2,461 | €27,254 | +€24,793 | +1007.6% |
| Suppliers | 440/4 | €2,461 | €27,254 | +€24,793 | +1007.6% |
| Taxes, remuneration and social security | 45 | €6,037 | €7,377 | +€1,340 | +22.2% |
| Taxes | 450/3 | €3,184 | - | -€3,184 | |
| Remuneration and social security | 454/9 | €2,853 | €7,377 | +€4,524 | +158.6% |
| Other amounts payable | 47/48 | €10,000 | €56,636 | +€46,636 | +466.4% |
| Non-recurring operating income | 76A | - | €111 | +€111 | |
| Remuneration, social security and pensions | 62 | €21,953 | €101,884 | +€79,931 | +364.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,249 | - | -€1,249 | |
| Other operating charges | 640/8 | €253 | €978 | +€725 | +286.2% |
| Gross operating margin | 9900 | €8,851 | €51,361 | +€42,511 | +480.3% |
| Operating profit (loss) | 9901 | -€14,605 | -€51,501 | -€36,896 | -252.6% |
| Financial income | 75/76B | €200 | €103 | -€97 | -48.7% |
| Recurring financial income | 75 | €200 | €103 | -€97 | -48.7% |
| Financial charges | 65/66B | €176 | €526 | +€351 | +199.7% |
| Recurring financial charges | 65 | €176 | €526 | +€351 | +199.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,580 | -€51,924 | -€37,344 | -256.1% |
| Profit (loss) for the period | 9904 | -€14,580 | -€51,924 | -€37,344 | -256.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,580 | -€51,924 | -€37,344 | -256.1% |
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 7 October 2026 via checked.be.