DATA BRAIN: 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.
DATA BRAIN
Largest movements
- Cash +€41,733
up €41,733 (+19.6%), from €213,224 to €254,957
mainly Other debts (+€200,029) and Net result for the year (+€46,211)
- Other debts +€200,029
up €200,029 (+48474.3%), from €413 to €200,442
- Profit (loss) carried forward -€189,083
down €189,083 (-91.0%), from €207,823 to €18,740
- Tax, wage and social debts +€32,197
up €32,197 (+259.7%), from €12,400 to €44,597
- Gross operating margin +€10,476
up €10,476 (+21.6%), from €48,509 to €58,984
- Taxes +€1,813
up €1,813 (+17.9%), from €10,126 to €11,939
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 | €225,125 | €267,082 | +€41,956 | +18.6% |
| Fixed assets | 21/28 | €159 | €12 | -€146 | -92.2% |
| Tangible fixed assets | 22/27 | €159 | €12 | -€146 | -92.2% |
| Furniture and vehicles | 24 | €159 | €12 | -€146 | -92.2% |
| Current assets | 29/58 | €224,966 | €267,069 | +€42,103 | +18.7% |
| Amounts receivable within one year | 40/41 | €11,271 | €11,543 | +€272 | +2.4% |
| Trade receivables | 40 | €11,271 | €11,543 | +€272 | +2.4% |
| Cash at bank and in hand | 54/58 | €213,224 | €254,957 | +€41,733 | +19.6% |
| Deferred charges and accrued income | 490/1 | €471 | €569 | +€97 | +20.6% |
| Total equity and liabilities | 10/49 | €225,125 | €267,082 | +€41,956 | +18.6% |
| Equity | 10/15 | €210,823 | €21,740 | -€189,083 | -89.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,823 | €18,740 | -€189,083 | -91.0% |
| Amounts payable | 17/49 | €14,302 | €245,342 | +€231,040 | +1615.4% |
| Amounts payable within one year | 42/48 | €14,291 | €245,323 | +€231,032 | +1616.7% |
| Trade debts | 44 | €1,478 | €284 | -€1,194 | -80.8% |
| Suppliers | 440/4 | €1,478 | €284 | -€1,194 | -80.8% |
| Taxes, remuneration and social security | 45 | €12,400 | €44,597 | +€32,197 | +259.7% |
| Taxes | 450/3 | €12,400 | €44,597 | +€32,197 | +259.7% |
| Other amounts payable | 47/48 | €413 | €200,442 | +€200,029 | +48474.3% |
| Accrued charges and deferred income | 492/3 | €12 | €19 | +€7 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €146 | -€174 | -54.4% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €48,509 | €58,984 | +€10,476 | +21.6% |
| Operating profit (loss) | 9901 | €47,737 | €58,373 | +€10,635 | +22.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €138 | €223 | +€85 | +61.5% |
| Recurring financial charges | 65 | €138 | €223 | +€85 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €47,599 | €58,150 | +€10,551 | +22.2% |
| Income taxes | 67/77 | €10,126 | €11,939 | +€1,813 | +17.9% |
| Profit (loss) for the period | 9904 | €37,473 | €46,211 | +€8,738 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,473 | €46,211 | +€8,738 | +23.3% |
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 29 September 2026 via checked.be.