SILICON 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.
SILICON BRAIN
Largest movements
- Receivables within one year -€196,185
down €196,185 (-42.5%), from €461,195 to €265,010
of which Trade receivables: -€195,753
- Tangible fixed assets -€38,325
down €38,325 (-6.1%), from €625,629 to €587,304
of which Land and buildings: -€38,958
- Profit (loss) carried forward -€312,014
down €312,014, from €80,564 to -€231,449
- Contributions +€300,000
up €300,000 (+77.4%), from €387,500 to €687,500
- Trade debts -€104,836
down €104,836 (-22.3%), from €470,108 to €365,272
- Other debts -€86,870
down €86,870 (-32.9%), from €264,287 to €177,417
- Gross operating margin -€47,203
down €47,203, from €33,915 to -€13,288
- Depreciation +€12,659
up €12,659 (+12.1%), from €104,489 to €117,147
- Financial income -€11,808
down €11,808 (-75.7%), from €15,606 to €3,799
- Financial charges +€1,833
up €1,833 (+6.6%), from €27,907 to €29,740
- Staff costs +€1,519
up €1,519 (+1.0%), from €148,914 to €150,433
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 | €1,482,747 | €1,265,396 | -€217,351 | -14.7% |
| Fixed assets | 21/28 | €997,028 | €973,092 | -€23,936 | -2.4% |
| Intangible fixed assets | 21 | €306,947 | €321,335 | +€14,389 | +4.7% |
| Tangible fixed assets | 22/27 | €625,629 | €587,304 | -€38,325 | -6.1% |
| Land and buildings | 22 | €621,337 | €582,379 | -€38,958 | -6.3% |
| Plant, machinery and equipment | 23 | €3,790 | €4,618 | +€828 | +21.8% |
| Furniture and vehicles | 24 | €503 | €308 | -€195 | -38.8% |
| Financial fixed assets | 28 | €64,452 | €64,452 | = | 0.0% |
| Current assets | 29/58 | €485,719 | €292,304 | -€193,415 | -39.8% |
| Amounts receivable within one year | 40/41 | €461,195 | €265,010 | -€196,185 | -42.5% |
| Trade receivables | 40 | €460,763 | €265,010 | -€195,753 | -42.5% |
| Other amounts receivable | 41 | €432 | - | -€432 | |
| Cash at bank and in hand | 54/58 | €18,634 | €23,049 | +€4,414 | +23.7% |
| Deferred charges and accrued income | 490/1 | €5,889 | €4,245 | -€1,644 | -27.9% |
| Total equity and liabilities | 10/49 | €1,482,747 | €1,265,396 | -€217,351 | -14.7% |
| Equity | 10/15 | €711,563 | €695,919 | -€15,645 | -2.2% |
| Contributions | 10/11 | €387,500 | €687,500 | +€300,000 | +77.4% |
| Capital | 10 | €387,500 | €687,500 | +€300,000 | +77.4% |
| Issued capital | 100 | €387,500 | €687,500 | +€300,000 | +77.4% |
| Reserves | 13 | €186,750 | €186,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,750 | €8,750 | = | 0.0% |
| Legal reserve | 130 | €8,750 | €8,750 | = | 0.0% |
| Distributable reserves | 133 | €178,000 | €178,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,564 | -€231,449 | -€312,014 | |
| Investment grants | 15 | €56,749 | €53,118 | -€3,631 | -6.4% |
| Provisions and deferred taxes | 16 | €99 | €99 | = | 0.0% |
| Deferred taxes | 168 | €99 | €99 | = | 0.0% |
| Amounts payable | 17/49 | €771,084 | €569,378 | -€201,706 | -26.2% |
| Amounts payable within one year | 42/48 | €771,084 | €569,173 | -€201,912 | -26.2% |
| Trade debts | 44 | €470,108 | €365,272 | -€104,836 | -22.3% |
| Suppliers | 440/4 | €470,108 | €365,272 | -€104,836 | -22.3% |
| Taxes, remuneration and social security | 45 | €36,689 | €26,484 | -€10,205 | -27.8% |
| Taxes | 450/3 | €14,621 | €14,014 | -€607 | -4.2% |
| Remuneration and social security | 454/9 | €22,069 | €12,470 | -€9,599 | -43.5% |
| Other amounts payable | 47/48 | €264,287 | €177,417 | -€86,870 | -32.9% |
| Accrued charges and deferred income | 492/3 | - | €205 | +€205 | |
| Remuneration, social security and pensions | 62 | €148,914 | €150,433 | +€1,519 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,489 | €117,147 | +€12,659 | +12.1% |
| Other operating charges | 640/8 | €3,697 | €4,857 | +€1,159 | +31.4% |
| Gross operating margin | 9900 | €33,915 | -€13,288 | -€47,203 | |
| Operating profit (loss) | 9901 | -€223,185 | -€285,725 | -€62,540 | -28.0% |
| Financial income | 75/76B | €15,606 | €3,799 | -€11,808 | -75.7% |
| Recurring financial income | 75 | €15,606 | €3,799 | -€11,808 | -75.7% |
| Financial charges | 65/66B | €27,907 | €29,740 | +€1,833 | +6.6% |
| Recurring financial charges | 65 | €27,907 | €29,740 | +€1,833 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€235,486 | -€311,666 | -€76,180 | -32.4% |
| Income taxes | 67/77 | €669 | €348 | -€321 | -48.0% |
| Profit (loss) for the period | 9904 | -€236,154 | -€312,014 | -€75,860 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€236,154 | -€312,014 | -€75,860 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.