NEW BRAIN: 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.
NEW BRAIN
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+131.9%), from €948,230 to €2.2m
of which Land and buildings: +€1.3m
- Revaluation surpluses +€1.3m
new in 2025: €1.3m
- Debts after one year -€85,705
down €85,705 (-8.5%), from €1.0m to €921,107
- Profit (loss) carried forward +€66,494
up €66,494 (+50.9%), from -€130,520 to -€64,026
- Financial charges -€1,400
down €1,400 (-6.7%), from €20,968 to €19,568
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 | €995,262 | €2,257,645 | +€1.3m | +126.8% |
| Fixed assets | 21/28 | €948,230 | €2,198,802 | +€1.3m | +131.9% |
| Tangible fixed assets | 22/27 | €948,230 | €2,198,802 | +€1.3m | +131.9% |
| Land and buildings | 22 | €945,834 | €2,197,005 | +€1.3m | +132.3% |
| Plant, machinery and equipment | 23 | €2,396 | €1,797 | -€599 | -25.0% |
| Current assets | 29/58 | €47,032 | €58,844 | +€11,812 | +25.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,032 | €38,844 | +€11,812 | +43.7% |
| Total equity and liabilities | 10/49 | €995,262 | €2,257,645 | +€1.3m | +126.8% |
| Equity | 10/15 | -€105,020 | €1,241,474 | +€1.3m | |
| Contributions | 10/11 | €25,500 | €25,500 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,280,000 | +€1.3m | |
| Profit (loss) carried forward | 14 | -€130,520 | -€64,026 | +€66,494 | +50.9% |
| Amounts payable | 17/49 | €1,100,282 | €1,016,172 | -€84,111 | -7.6% |
| Amounts payable after more than one year | 17 | €1,006,812 | €921,107 | -€85,705 | -8.5% |
| Financial debts | 170/4 | €1,006,812 | €921,107 | -€85,705 | -8.5% |
| Amounts payable within one year | 42/48 | €91,857 | €93,502 | +€1,645 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €91,134 | €92,778 | +€1,645 | +1.8% |
| Trade debts | 44 | €724 | - | -€724 | |
| Suppliers | 440/4 | €724 | - | -€724 | |
| Other amounts payable | 47/48 | - | €724 | +€724 | |
| Accrued charges and deferred income | 492/3 | €1,613 | €1,563 | -€50 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,428 | €29,428 | = | 0.0% |
| Other operating charges | 640/8 | €11,281 | €11,636 | +€355 | +3.1% |
| Gross operating margin | 9900 | €127,173 | €127,126 | -€47 | 0.0% |
| Operating profit (loss) | 9901 | €86,463 | €86,061 | -€402 | -0.5% |
| Financial charges | 65/66B | €20,968 | €19,568 | -€1,400 | -6.7% |
| Recurring financial charges | 65 | €20,968 | €19,568 | -€1,400 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €65,495 | €66,494 | +€999 | +1.5% |
| Profit (loss) for the period | 9904 | €65,495 | €66,494 | +€999 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,495 | €66,494 | +€999 | +1.5% |
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.