LIVING BRAINS: what changed
LIVING BRAINS
Largest movements
- Cash +€148,516
up €148,516 (+30,208%), from €492 to €149,007
mainly Net result for the year (+€898,522)
- Profit (loss) carried forward +€898,522
up €898,522 (+11.8%), from -€7.6m to -€6.7m
- Other debts -€746,574
down €746,574 (-16.1%), from €4.6m to €3.9m
- Trade debts -€3,432
down €3,432 (-65.3%), from €5,257 to €1,824
- Financial income +€1.5m
up €1.5m (+40,267,471%), from €4 to €1.5m
of which Financial income: +€1.1m
- Financial charges +€155,010
up €155,010 (+37.9%), from €408,528 to €563,538
of which Non-recurring financial charges: +€443,359
- Gross operating margin -€38,295
down €38,295 (-418%), from -€9,159 to -€47,454
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492 | €149,007 | +€148,516 | +30,208% |
| Current assets | 29/58 | €492 | €149,007 | +€148,516 | +30,208% |
| Cash at bank and in hand | 54/58 | €492 | €149,007 | +€148,516 | +30,208% |
| Total equity and liabilities | 10/49 | €492 | €149,007 | +€148,516 | +30,208% |
| Equity | 10/15 | -€4,635,111 | -€3,736,589 | +€898,522 | +19.4% |
| Contributions | 10/11 | €2,975,000 | €2,975,000 | = | 0.0% |
| Capital | 10 | €2,975,000 | €2,975,000 | = | 0.0% |
| Issued capital | 100 | €2,975,000 | €2,975,000 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Legal reserve | 130 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,610,911 | -€6,712,389 | +€898,522 | +11.8% |
| Amounts payable | 17/49 | €4,635,602 | €3,885,596 | -€750,006 | -16.2% |
| Amounts payable within one year | 42/48 | €4,635,602 | €3,885,596 | -€750,006 | -16.2% |
| Trade debts | 44 | €5,257 | €1,824 | -€3,432 | -65.3% |
| Suppliers | 440/4 | €5,257 | €1,824 | -€3,432 | -65.3% |
| Other amounts payable | 47/48 | €4,630,346 | €3,883,772 | -€746,574 | -16.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€9,159 | -€47,454 | -€38,295 | -418% |
| Operating profit (loss) | 9901 | -€9,664 | -€47,974 | -€38,309 | -396% |
| Financial income | 75/76B | €4 | €1,510,034 | +€1.5m | +40,267,471% |
| Recurring financial income | 75 | €4 | €1,066,604 | +€1.1m | +28,442,671% |
| Non-recurring financial income | 76B | - | €443,430 | +€443,430 | |
| Financial charges | 65/66B | €408,528 | €563,538 | +€155,010 | +37.9% |
| Recurring financial charges | 65 | €408,458 | €120,109 | -€288,349 | -70.6% |
| Non-recurring financial charges | 66B | €70 | €443,429 | +€443,359 | +633,370% |
| Profit (loss) for the period before taxes | 9903 | -€418,188 | €898,523 | +€1.3m | |
| Income taxes | 67/77 | €1 | €0 | -€1 | -67.0% |
| Profit (loss) for the period | 9904 | -€418,190 | €898,522 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€418,190 | €898,522 | +€1.3m |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.