MeBRAIN: 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.
MeBRAIN
Largest movements
- Receivables within one year -€17,078
down €17,078 (-16.0%), from €106,814 to €89,735
of which Other amounts receivable: -€18,524
- Deferred charges and accrued income -€1,465
no longer reported in 2025 (was €1,465)
- Other debts -€16,968
down €16,968 (-19.7%), from €85,923 to €68,956
- Profit (loss) carried forward -€2,731
down €2,731, from €1,674 to -€1,057
- Financial charges +€3,246
up €3,246 (+145%), from €2,237 to €5,483
of which Non-recurring financial charges: +€3,246
- Gross operating margin -€2,816
down €2,816 (-33.0%), from €8,533 to €5,717
- Taxes +€1,510
new in 2025: €1,510
- Other operating charges -€391
down €391 (-29.7%), from €1,317 to €926
- Depreciation +€104
up €104 (+24.5%), from €425 to €529
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 | €110,489 | €90,535 | -€19,954 | -18.1% |
| Fixed assets | 21/28 | €1,161 | €632 | -€529 | -45.6% |
| Tangible fixed assets | 22/27 | €1,161 | €632 | -€529 | -45.6% |
| Furniture and vehicles | 24 | €1,161 | €632 | -€529 | -45.6% |
| Current assets | 29/58 | €109,328 | €89,902 | -€19,425 | -17.8% |
| Amounts receivable within one year | 40/41 | €106,814 | €89,735 | -€17,078 | -16.0% |
| Trade receivables | 40 | €756 | €2,202 | +€1,446 | +191% |
| Other amounts receivable | 41 | €106,058 | €87,533 | -€18,524 | -17.5% |
| Cash at bank and in hand | 54/58 | €1,049 | €167 | -€882 | -84.1% |
| Deferred charges and accrued income | 490/1 | €1,465 | - | -€1,465 | |
| Total equity and liabilities | 10/49 | €110,489 | €90,535 | -€19,954 | -18.1% |
| Equity | 10/15 | €14,074 | €11,343 | -€2,731 | -19.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,674 | -€1,057 | -€2,731 | |
| Amounts payable | 17/49 | €96,415 | €79,191 | -€17,223 | -17.9% |
| Amounts payable within one year | 42/48 | €96,415 | €79,191 | -€17,223 | -17.9% |
| Trade debts | 44 | €8,417 | €8,726 | +€309 | +3.7% |
| Suppliers | 440/4 | €8,417 | €8,726 | +€309 | +3.7% |
| Taxes, remuneration and social security | 45 | €2,074 | €1,510 | -€564 | -27.2% |
| Taxes | 450/3 | €2,074 | €1,510 | -€564 | -27.2% |
| Other amounts payable | 47/48 | €85,923 | €68,956 | -€16,968 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €529 | +€104 | +24.5% |
| Other operating charges | 640/8 | €1,317 | €926 | -€391 | -29.7% |
| Gross operating margin | 9900 | €8,533 | €5,717 | -€2,816 | -33.0% |
| Operating profit (loss) | 9901 | €6,791 | €4,262 | -€2,530 | -37.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €2,237 | €5,483 | +€3,246 | +145% |
| Recurring financial charges | 65 | €276 | €277 | +€1 | +0.2% |
| Non-recurring financial charges | 66B | €1,961 | €5,207 | +€3,246 | +165% |
| Profit (loss) for the period before taxes | 9903 | €4,554 | -€1,222 | -€5,776 | |
| Income taxes | 67/77 | - | €1,510 | +€1,510 | |
| Profit (loss) for the period | 9904 | €4,554 | -€2,731 | -€7,285 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,554 | -€2,731 | -€7,285 |
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 29 October 2026 via checked.be.