Burning Brownie: 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.
Burning Brownie
Largest movements
- Cash -€26,035
down €26,035 (-35.5%), from €73,434 to €47,398
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€7,124)
- Tangible fixed assets -€14,226
down €14,226 (-20.3%), from €70,230 to €56,004
- Profit (loss) carried forward -€39,138
down €39,138 (-35.2%), from €111,174 to €72,035
- Other debts +€8,916
up €8,916 (+174%), from €5,125 to €14,041
- Tax, wage and social debts -€7,124
down €7,124 (-14.2%), from €50,072 to €42,948
- Trade debts -€3,656
down €3,656 (-67.5%), from €5,413 to €1,757
- Gross operating margin -€31,362
down €31,362 (-46.7%), from €67,144 to €35,781
- Depreciation +€8,605
up €8,605 (+112%), from €7,653 to €16,258
- Taxes -€7,432
down €7,432 (-61.1%), from €12,165 to €4,733
- Other operating charges +€1,537
new in 2025: €1,537
- Financial income +€1,277
up €1,277 (+151%), from €846 to €2,123
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 | €172,784 | €131,781 | -€41,003 | -23.7% |
| Fixed assets | 21/28 | €70,230 | €56,004 | -€14,226 | -20.3% |
| Tangible fixed assets | 22/27 | €70,230 | €56,004 | -€14,226 | -20.3% |
| Furniture and vehicles | 24 | €70,230 | €56,004 | -€14,226 | -20.3% |
| Current assets | 29/58 | €102,554 | €75,777 | -€26,777 | -26.1% |
| Amounts receivable within one year | 40/41 | €28,202 | €27,419 | -€783 | -2.8% |
| Trade receivables | 40 | €0 | €1,997 | +€1,997 | |
| Other amounts receivable | 41 | €28,202 | €25,422 | -€2,780 | -9.9% |
| Cash at bank and in hand | 54/58 | €73,434 | €47,398 | -€26,035 | -35.5% |
| Deferred charges and accrued income | 490/1 | €919 | €961 | +€42 | +4.6% |
| Total equity and liabilities | 10/49 | €172,784 | €131,781 | -€41,003 | -23.7% |
| Equity | 10/15 | €112,174 | €73,035 | -€39,138 | -34.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,174 | €72,035 | -€39,138 | -35.2% |
| Amounts payable | 17/49 | €60,610 | €58,746 | -€1,864 | -3.1% |
| Amounts payable within one year | 42/48 | €60,610 | €58,746 | -€1,864 | -3.1% |
| Trade debts | 44 | €5,413 | €1,757 | -€3,656 | -67.5% |
| Suppliers | 440/4 | €5,413 | €1,757 | -€3,656 | -67.5% |
| Taxes, remuneration and social security | 45 | €50,072 | €42,948 | -€7,124 | -14.2% |
| Taxes | 450/3 | €50,072 | €42,948 | -€7,124 | -14.2% |
| Other amounts payable | 47/48 | €5,125 | €14,041 | +€8,916 | +174% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,653 | €16,258 | +€8,605 | +112% |
| Other operating charges | 640/8 | - | €1,537 | +€1,537 | |
| Non-recurring operating charges | 66A | - | €4,040 | +€4,040 | |
| Gross operating margin | 9900 | €67,144 | €35,781 | -€31,362 | -46.7% |
| Operating profit (loss) | 9901 | €59,491 | €13,946 | -€45,545 | -76.6% |
| Financial income | 75/76B | €846 | €2,123 | +€1,277 | +151% |
| Recurring financial income | 75 | €846 | €2,123 | +€1,277 | +151% |
| Financial charges | 65/66B | €69 | €475 | +€406 | +587% |
| Recurring financial charges | 65 | €69 | €475 | +€406 | +587% |
| Profit (loss) for the period before taxes | 9903 | €60,268 | €15,595 | -€44,673 | -74.1% |
| Income taxes | 67/77 | €12,165 | €4,733 | -€7,432 | -61.1% |
| Profit (loss) for the period | 9904 | €48,103 | €10,862 | -€37,241 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,103 | €10,862 | -€37,241 | -77.4% |
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 21 October 2026 via checked.be.