DearBrand: 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.
DearBrand
Largest movements
- Cash -€82,740
down €82,740 (-62.3%), from €132,768 to €50,028
mainly Contributions, distributions and other (-€48,168) and Trade debts (-€19,266)
- Receivables within one year +€4,242
up €4,242 (+112%), from €3,792 to €8,034
of which Trade receivables: +€4,288
- Reserves -€46,940
down €46,940 (-65.4%), from €71,753 to €24,814
- Trade debts -€19,266
down €19,266 (-97.2%), from €19,812 to €546
- Accrued charges and deferred income -€11,000
no longer reported in 2025 (was €11,000)
- Gross operating margin -€15,587
down €15,587 (-78.0%), from €19,978 to €4,391
- Taxes -€4,448
down €4,448 (-73.5%), from €6,054 to €1,606
- Depreciation +€718
up €718 (+1,009%), from €71 to €789
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 | €138,888 | €59,601 | -€79,287 | -57.1% |
| Fixed assets | 21/28 | €2,296 | €1,507 | -€789 | -34.4% |
| Tangible fixed assets | 22/27 | €2,296 | €1,507 | -€789 | -34.4% |
| Plant, machinery and equipment | 23 | €2,296 | €1,507 | -€789 | -34.4% |
| Current assets | 29/58 | €136,592 | €58,094 | -€78,498 | -57.5% |
| Amounts receivable within one year | 40/41 | €3,792 | €8,034 | +€4,242 | +112% |
| Trade receivables | 40 | - | €4,288 | +€4,288 | |
| Other amounts receivable | 41 | €3,792 | €3,746 | -€46 | -1.2% |
| Cash at bank and in hand | 54/58 | €132,768 | €50,028 | -€82,740 | -62.3% |
| Deferred charges and accrued income | 490/1 | €32 | €32 | = | 0.0% |
| Total equity and liabilities | 10/49 | €138,888 | €59,601 | -€79,287 | -57.1% |
| Equity | 10/15 | €88,068 | €41,128 | -€46,940 | -53.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,753 | €24,814 | -€46,940 | -65.4% |
| Distributable reserves | 133 | €71,753 | €24,814 | -€46,940 | -65.4% |
| Profit (loss) carried forward | 14 | €3,915 | €3,915 | = | 0.0% |
| Amounts payable | 17/49 | €50,819 | €18,473 | -€32,347 | -63.7% |
| Amounts payable within one year | 42/48 | €39,819 | €18,473 | -€21,347 | -53.6% |
| Trade debts | 44 | €19,812 | €546 | -€19,266 | -97.2% |
| Suppliers | 440/4 | €19,812 | €546 | -€19,266 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,507 | €1,663 | -€844 | -33.7% |
| Taxes | 450/3 | €2,507 | €1,663 | -€844 | -33.7% |
| Other amounts payable | 47/48 | €17,501 | €16,264 | -€1,237 | -7.1% |
| Accrued charges and deferred income | 492/3 | €11,000 | - | -€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €789 | +€718 | +1,009% |
| Other operating charges | 640/8 | €434 | €562 | +€128 | +29.4% |
| Non-recurring operating charges | 66A | €137 | €121 | -€16 | -11.5% |
| Gross operating margin | 9900 | €19,978 | €4,391 | -€15,587 | -78.0% |
| Operating profit (loss) | 9901 | €19,336 | €2,919 | -€16,417 | -84.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €108 | €84 | -€23 | -21.5% |
| Recurring financial charges | 65 | €108 | €84 | -€23 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €19,228 | €2,834 | -€16,394 | -85.3% |
| Income taxes | 67/77 | €6,054 | €1,606 | -€4,448 | -73.5% |
| Profit (loss) for the period | 9904 | €13,174 | €1,228 | -€11,946 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,174 | €1,228 | -€11,946 | -90.7% |
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 13 October 2026 via checked.be.