LA BRAINOISE: 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.
LA BRAINOISE
Largest movements
- Cash -€26,292
down €26,292 (-94.3%), from €27,885 to €1,593
mainly Net result for the year (-€41,462) and Trade debts (-€5,641)
- Stocks and contracts -€9,105
down €9,105 (-64.8%), from €14,050 to €4,945
- Receivables within one year +€4,445
up €4,445 (+27.3%), from €16,298 to €20,743
of which Trade receivables: +€6,922
- Tangible fixed assets -€2,062
down €2,062 (-50.7%), from €4,065 to €2,003
of which Furniture and vehicles: -€1,679
- Financial fixed assets +€2,000
new in 2025: €2,000
- Profit (loss) carried forward -€41,462
down €41,462 (-305.0%), from -€13,592 to -€55,054
- Other debts +€10,065
up €10,065, from €0 to €10,065
- Tax, wage and social debts +€7,193
up €7,193 (+326.4%), from €2,204 to €9,397
of which Taxes: +€5,336
- Trade debts -€5,641
down €5,641 (-81.8%), from €6,896 to €1,254
- Gross operating margin -€48,539
down €48,539, from €23,239 to -€25,300
- Staff costs +€12,101
new in 2025: €12,101
- Depreciation -€1,102
down €1,102 (-34.8%), from €3,164 to €2,062
- Financial charges +€617
up €617 (+415.2%), from €149 to €765
- Other operating charges +€370
up €370 (+47.9%), from €774 to €1,144
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 | €64,242 | €34,435 | -€29,807 | -46.4% |
| Fixed assets | 21/28 | €4,065 | €4,003 | -€62 | -1.5% |
| Tangible fixed assets | 22/27 | €4,065 | €2,003 | -€2,062 | -50.7% |
| Plant, machinery and equipment | 23 | €1,622 | €1,239 | -€383 | -23.6% |
| Furniture and vehicles | 24 | €2,443 | €764 | -€1,679 | -68.7% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €60,177 | €30,432 | -€29,745 | -49.4% |
| Stocks and contracts in progress | 3 | €14,050 | €4,945 | -€9,105 | -64.8% |
| Stocks | 30/36 | €14,050 | €4,945 | -€9,105 | -64.8% |
| Amounts receivable within one year | 40/41 | €16,298 | €20,743 | +€4,445 | +27.3% |
| Trade receivables | 40 | €13,084 | €20,005 | +€6,922 | +52.9% |
| Other amounts receivable | 41 | €3,215 | €738 | -€2,477 | -77.0% |
| Cash at bank and in hand | 54/58 | €27,885 | €1,593 | -€26,292 | -94.3% |
| Deferred charges and accrued income | 490/1 | €1,943 | €3,151 | +€1,208 | +62.2% |
| Total equity and liabilities | 10/49 | €64,242 | €34,435 | -€29,807 | -46.4% |
| Equity | 10/15 | €55,142 | €13,680 | -€41,462 | -75.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,734 | €6,734 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €3,636 | €3,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,592 | -€55,054 | -€41,462 | -305.0% |
| Amounts payable | 17/49 | €9,100 | €20,754 | +€11,655 | +128.1% |
| Amounts payable within one year | 42/48 | €9,100 | €20,716 | +€11,616 | +127.7% |
| Trade debts | 44 | €6,896 | €1,254 | -€5,641 | -81.8% |
| Suppliers | 440/4 | €6,896 | €1,254 | -€5,641 | -81.8% |
| Taxes, remuneration and social security | 45 | €2,204 | €9,397 | +€7,193 | +326.4% |
| Taxes | 450/3 | €2,204 | €7,540 | +€5,336 | +242.1% |
| Remuneration and social security | 454/9 | - | €1,857 | +€1,857 | |
| Other amounts payable | 47/48 | €0 | €10,065 | +€10,065 | |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €12,101 | +€12,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,164 | €2,062 | -€1,102 | -34.8% |
| Other operating charges | 640/8 | €774 | €1,144 | +€370 | +47.9% |
| Non-recurring operating charges | 66A | €8,487 | €100 | -€8,387 | -98.8% |
| Gross operating margin | 9900 | €23,239 | -€25,300 | -€48,539 | |
| Operating profit (loss) | 9901 | €10,814 | -€40,707 | -€51,521 | |
| Financial income | 75/76B | €78 | €11 | -€67 | -86.1% |
| Recurring financial income | 75 | €78 | €11 | -€67 | -86.1% |
| Financial charges | 65/66B | €149 | €765 | +€617 | +415.2% |
| Recurring financial charges | 65 | €149 | €765 | +€617 | +415.2% |
| Profit (loss) for the period before taxes | 9903 | €10,743 | -€41,462 | -€52,205 | |
| Profit (loss) for the period | 9904 | €10,743 | -€41,462 | -€52,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,743 | -€41,462 | -€52,205 |
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 5 October 2026 via checked.be.