FEED YOUR BRAIN: 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.
FEED YOUR BRAIN
Largest movements
- Cash -€44,127
down €44,127 (-92.7%), from €47,609 to €3,482
mainly Investment in fixed assets (net) (-€48,877) and Contributions, distributions and other (-€28,691)
- Tangible fixed assets +€42,184
new in 2025: €42,184
of which Furniture and vehicles: +€40,280
- Deferred charges and accrued income +€1,578
up €1,578 (+2333.7%), from €68 to €1,645
- Receivables within one year -€1,349
down €1,349 (-10.6%), from €12,755 to €11,406
of which Trade receivables: -€7,654
- Other debts +€26,841
up €26,841 (+188.1%), from €14,266 to €41,107
- Profit (loss) carried forward -€16,431
no longer reported in 2025 (was €16,431)
- Advances received -€14,226
down €14,226 (-90.5%), from €15,726 to €1,500
- Tax, wage and social debts +€1,167
up €1,167 (+37.2%), from €3,137 to €4,304
- Depreciation +€6,693
up €6,693 (+1748.4%), from €383 to €7,076
- Gross operating margin +€6,583
up €6,583 (+30.0%), from €21,971 to €28,554
- Taxes +€2,150
up €2,150 (+46.4%), from €4,633 to €6,783
- Other operating charges +€1,827
up €1,827 (+471.6%), from €387 to €2,214
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 | €61,126 | €59,030 | -€2,096 | -3.4% |
| Fixed assets | 21/28 | €694 | €42,496 | +€41,802 | +6020.9% |
| Intangible fixed assets | 21 | €694 | €311 | -€383 | -55.1% |
| Tangible fixed assets | 22/27 | - | €42,184 | +€42,184 | |
| Plant, machinery and equipment | 23 | - | €1,905 | +€1,905 | |
| Furniture and vehicles | 24 | - | €40,280 | +€40,280 | |
| Current assets | 29/58 | €60,432 | €16,534 | -€43,898 | -72.6% |
| Amounts receivable within one year | 40/41 | €12,755 | €11,406 | -€1,349 | -10.6% |
| Trade receivables | 40 | €12,154 | €4,500 | -€7,654 | -63.0% |
| Other amounts receivable | 41 | €601 | €6,906 | +€6,305 | +1049.0% |
| Cash at bank and in hand | 54/58 | €47,609 | €3,482 | -€44,127 | -92.7% |
| Deferred charges and accrued income | 490/1 | €68 | €1,645 | +€1,578 | +2333.7% |
| Total equity and liabilities | 10/49 | €61,126 | €59,030 | -€2,096 | -3.4% |
| Equity | 10/15 | €26,431 | €10,000 | -€16,431 | -62.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,431 | - | -€16,431 | |
| Amounts payable | 17/49 | €34,695 | €49,030 | +€14,335 | +41.3% |
| Amounts payable within one year | 42/48 | €34,695 | €49,030 | +€14,335 | +41.3% |
| Trade debts | 44 | €1,566 | €2,120 | +€554 | +35.4% |
| Suppliers | 440/4 | €1,566 | €2,120 | +€554 | +35.4% |
| Advances received on contracts in progress | 46 | €15,726 | €1,500 | -€14,226 | -90.5% |
| Taxes, remuneration and social security | 45 | €3,137 | €4,304 | +€1,167 | +37.2% |
| Taxes | 450/3 | €3,137 | €4,304 | +€1,167 | +37.2% |
| Other amounts payable | 47/48 | €14,266 | €41,107 | +€26,841 | +188.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €7,076 | +€6,693 | +1748.4% |
| Other operating charges | 640/8 | €387 | €2,214 | +€1,827 | +471.6% |
| Gross operating margin | 9900 | €21,971 | €28,554 | +€6,583 | +30.0% |
| Operating profit (loss) | 9901 | €21,201 | €19,265 | -€1,936 | -9.1% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €149 | €253 | +€104 | +69.4% |
| Recurring financial charges | 65 | €149 | €253 | +€104 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €21,052 | €19,042 | -€2,010 | -9.5% |
| Income taxes | 67/77 | €4,633 | €6,783 | +€2,150 | +46.4% |
| Profit (loss) for the period | 9904 | €16,419 | €12,259 | -€4,159 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,419 | €12,259 | -€4,159 | -25.3% |
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 12 October 2026 via checked.be.