DATABRAIN: 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.
DATABRAIN
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash +€27,960
up €27,960 (+979.6%), from €2,854 to €30,814
mainly Net result for the year (+€104,322) and Trade debts (+€17,133)
- Receivables within one year +€12,442
new in 2025: €12,442
of which Trade receivables: +€11,700
- Tangible fixed assets -€10,098
down €10,098 (-33.5%), from €30,100 to €20,002
of which Furniture and vehicles: -€7,801
- Reserves +€60,000
new in 2025: €60,000
- Profit (loss) carried forward +€30,036
up €30,036, from -€21,290 to €8,746
- Debts after one year -€20,641
down €20,641 (-40.0%), from €51,618 to €30,976
- Trade debts +€17,133
up €17,133 (+10920.0%), from €157 to €17,290
- Tax, wage and social debts +€3,775
up €3,775 (+802.8%), from €470 to €4,246
- Gross operating margin +€155,928
up €155,928, from -€15,440 to €140,488
- Taxes +€22,457
new in 2025: €22,457
- Purchases and services -€20,454
no longer reported in 2025 (was €20,454)
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 | €32,955 | €123,258 | +€90,304 | +274.0% |
| Fixed assets | 21/28 | €30,100 | €20,002 | -€10,098 | -33.5% |
| Tangible fixed assets | 22/27 | €30,100 | €20,002 | -€10,098 | -33.5% |
| Land and buildings | 22 | €12,894 | €10,597 | -€2,297 | -17.8% |
| Furniture and vehicles | 24 | €17,206 | €9,405 | -€7,801 | -45.3% |
| Current assets | 29/58 | €2,854 | €103,256 | +€100,402 | +3517.6% |
| Amounts receivable within one year | 40/41 | - | €12,442 | +€12,442 | |
| Trade receivables | 40 | - | €11,700 | +€11,700 | |
| Other amounts receivable | 41 | - | €742 | +€742 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €2,854 | €30,814 | +€27,960 | +979.6% |
| Total equity and liabilities | 10/49 | €32,955 | €123,258 | +€90,304 | +274.0% |
| Equity | 10/15 | -€19,290 | €70,746 | +€90,036 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €60,000 | +€60,000 | |
| Tax-exempt reserves | 132 | - | €60,000 | +€60,000 | |
| Profit (loss) carried forward | 14 | -€21,290 | €8,746 | +€30,036 | |
| Amounts payable | 17/49 | €52,245 | €52,512 | +€268 | +0.5% |
| Amounts payable after more than one year | 17 | €51,618 | €30,976 | -€20,641 | -40.0% |
| Other amounts payable | 178/9 | €51,618 | €30,976 | -€20,641 | -40.0% |
| Amounts payable within one year | 42/48 | €627 | €21,536 | +€20,909 | +3333.9% |
| Trade debts | 44 | €157 | €17,290 | +€17,133 | +10920.0% |
| Suppliers | 440/4 | €157 | €17,290 | +€17,133 | +10920.0% |
| Taxes, remuneration and social security | 45 | €470 | €4,246 | +€3,775 | +802.8% |
| Taxes | 450/3 | €470 | €4,246 | +€3,775 | +802.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,454 | - | -€20,454 | |
| Remuneration, social security and pensions | 62 | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,553 | €12,761 | -€792 | -5.8% |
| Other operating charges | 640/8 | - | €643 | +€643 | |
| Gross operating margin | 9900 | -€15,440 | €140,488 | +€155,928 | |
| Operating profit (loss) | 9901 | -€28,994 | €127,082 | +€156,075 | |
| Financial charges | 65/66B | - | €303 | +€303 | |
| Recurring financial charges | 65 | - | €303 | +€303 | |
| Profit (loss) for the period before taxes | 9903 | -€28,994 | €126,778 | +€155,772 | |
| Income taxes | 67/77 | - | €22,457 | +€22,457 | |
| Profit (loss) for the period | 9904 | -€28,994 | €104,322 | +€133,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,994 | €104,322 | +€133,315 |
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.