Flying 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.
Flying Brain
Largest movements
- Cash -€1,942
down €1,942 (-51.4%), from €3,775 to €1,833
mainly Net result for the year (-€3,978) and Investment in fixed assets (net) (-€1,090)
- Receivables within one year -€1,430
down €1,430 (-56.9%), from €2,511 to €1,081
of which Trade receivables: -€1,893
- Financial fixed assets +€1,090
up €1,090 (+76.0%), from €1,434 to €2,524
- Deferred charges and accrued income +€495
new in 2025: €495
- Profit (loss) carried forward -€3,978
down €3,978 (-7.9%), from -€50,260 to -€54,238
- Tax, wage and social debts +€1,986
up €1,986 (+22066.7%), from €9 to €1,995
of which Remuneration and social security: +€1,986
- Other debts +€882
up €882 (+2.6%), from €33,456 to €34,338
- Trade debts -€677
down €677 (-26.9%), from €2,515 to €1,838
- Gross operating margin -€7,838
down €7,838, from €4,390 to -€3,448
- Depreciation -€231
no longer reported in 2025 (was €231)
- Other operating charges -€116
down €116 (-22.5%), from €515 to €399
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 | €7,720 | €5,933 | -€1,787 | -23.1% |
| Fixed assets | 21/28 | €1,434 | €2,524 | +€1,090 | +76.0% |
| Financial fixed assets | 28 | €1,434 | €2,524 | +€1,090 | +76.0% |
| Current assets | 29/58 | €6,286 | €3,409 | -€2,877 | -45.8% |
| Amounts receivable within one year | 40/41 | €2,511 | €1,081 | -€1,430 | -56.9% |
| Trade receivables | 40 | €1,893 | - | -€1,893 | |
| Other amounts receivable | 41 | €618 | €1,081 | +€463 | +74.9% |
| Cash at bank and in hand | 54/58 | €3,775 | €1,833 | -€1,942 | -51.4% |
| Deferred charges and accrued income | 490/1 | - | €495 | +€495 | |
| Total equity and liabilities | 10/49 | €7,720 | €5,933 | -€1,787 | -23.1% |
| Equity | 10/15 | -€28,260 | -€32,238 | -€3,978 | -14.1% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,260 | -€54,238 | -€3,978 | -7.9% |
| Amounts payable | 17/49 | €35,980 | €38,171 | +€2,191 | +6.1% |
| Amounts payable within one year | 42/48 | €35,980 | €38,171 | +€2,191 | +6.1% |
| Trade debts | 44 | €2,515 | €1,838 | -€677 | -26.9% |
| Suppliers | 440/4 | €2,515 | €1,838 | -€677 | -26.9% |
| Taxes, remuneration and social security | 45 | €9 | €1,995 | +€1,986 | +22066.7% |
| Taxes | 450/3 | €9 | €9 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,986 | +€1,986 | |
| Other amounts payable | 47/48 | €33,456 | €34,338 | +€882 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | - | -€231 | |
| Other operating charges | 640/8 | €515 | €399 | -€116 | -22.5% |
| Gross operating margin | 9900 | €4,390 | -€3,448 | -€7,838 | |
| Operating profit (loss) | 9901 | €3,644 | -€3,847 | -€7,491 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €142 | €131 | -€11 | -7.7% |
| Recurring financial charges | 65 | €142 | €131 | -€11 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €3,503 | -€3,978 | -€7,481 | |
| Profit (loss) for the period | 9904 | €3,503 | -€3,978 | -€7,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,503 | -€3,978 | -€7,481 |
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 10 October 2026 via checked.be.