BRANT.design: 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.
BRANT.design
Largest movements
- Cash +€34,589
up €34,589 (+45.9%), from €75,419 to €110,008
mainly Net result for the year (+€58,740) and Other debts (+€16,842)
- Receivables within one year -€13,798
down €13,798 (-43.6%), from €31,644 to €17,846
of which Other amounts receivable: -€10,152
- Deferred charges and accrued income +€1,817
up €1,817 (+603.5%), from €301 to €2,119
- Tangible fixed assets +€1,543
up €1,543 (+10.3%), from €14,926 to €16,468
of which Other tangible fixed assets: +€3,187
- Other debts +€16,842
up €16,842 (+84.0%), from €20,050 to €36,892
- Advances received +€15,125
new in 2025: €15,125
- Trade debts -€10,438
down €10,438 (-64.7%), from €16,129 to €5,692
- Tax, wage and social debts +€1,840
up €1,840 (+46.6%), from €3,950 to €5,790
of which Taxes: +€3,940
- Gross operating margin +€15,721
up €15,721 (+25.3%), from €62,022 to €77,743
- Taxes +€3,160
up €3,160 (+26.0%), from €12,151 to €15,311
- Depreciation +€863
up €863 (+34.4%), from €2,512 to €3,375
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 | €122,290 | €146,441 | +€24,152 | +19.7% |
| Fixed assets | 21/28 | €14,926 | €16,468 | +€1,543 | +10.3% |
| Tangible fixed assets | 22/27 | €14,926 | €16,468 | +€1,543 | +10.3% |
| Furniture and vehicles | 24 | €9,107 | €7,463 | -€1,644 | -18.0% |
| Other tangible fixed assets | 26 | €5,819 | €9,005 | +€3,187 | +54.8% |
| Current assets | 29/58 | €107,364 | €129,973 | +€22,609 | +21.1% |
| Amounts receivable within one year | 40/41 | €31,644 | €17,846 | -€13,798 | -43.6% |
| Trade receivables | 40 | €16,146 | €12,500 | -€3,646 | -22.6% |
| Other amounts receivable | 41 | €15,498 | €5,346 | -€10,152 | -65.5% |
| Cash at bank and in hand | 54/58 | €75,419 | €110,008 | +€34,589 | +45.9% |
| Deferred charges and accrued income | 490/1 | €301 | €2,119 | +€1,817 | +603.5% |
| Total equity and liabilities | 10/49 | €122,290 | €146,441 | +€24,152 | +19.7% |
| Equity | 10/15 | €81,432 | €80,943 | -€489 | -0.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,432 | €78,943 | -€489 | -0.6% |
| Amounts payable | 17/49 | €40,858 | €65,499 | +€24,641 | +60.3% |
| Amounts payable within one year | 42/48 | €40,130 | €63,499 | +€23,369 | +58.2% |
| Trade debts | 44 | €16,129 | €5,692 | -€10,438 | -64.7% |
| Suppliers | 440/4 | €16,129 | €5,692 | -€10,438 | -64.7% |
| Advances received on contracts in progress | 46 | - | €15,125 | +€15,125 | |
| Taxes, remuneration and social security | 45 | €3,950 | €5,790 | +€1,840 | +46.6% |
| Taxes | 450/3 | €1,850 | €5,790 | +€3,940 | +212.9% |
| Remuneration and social security | 454/9 | €2,100 | €0 | -€2,100 | -100.0% |
| Other amounts payable | 47/48 | €20,050 | €36,892 | +€16,842 | +84.0% |
| Accrued charges and deferred income | 492/3 | €728 | €2,000 | +€1,272 | +174.7% |
| Non-recurring operating income | 76A | €3,417 | €0 | -€3,417 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €3,375 | +€863 | +34.4% |
| Other operating charges | 640/8 | €1,479 | €720 | -€759 | -51.3% |
| Gross operating margin | 9900 | €62,022 | €77,743 | +€15,721 | +25.3% |
| Operating profit (loss) | 9901 | €58,031 | €73,648 | +€15,617 | +26.9% |
| Financial income | 75/76B | €866 | €541 | -€324 | -37.5% |
| Recurring financial income | 75 | €866 | €541 | -€324 | -37.5% |
| Financial charges | 65/66B | €129 | €139 | +€10 | +7.4% |
| Recurring financial charges | 65 | €129 | €139 | +€10 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €58,767 | €74,050 | +€15,283 | +26.0% |
| Income taxes | 67/77 | €12,151 | €15,311 | +€3,160 | +26.0% |
| Profit (loss) for the period | 9904 | €46,616 | €58,740 | +€12,123 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,616 | €58,740 | +€12,123 | +26.0% |
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.