Brainstorms: what changed
Brainstorms
Largest movements
- Tangible fixed assets -€5,085
down €5,085 (-38.5%), from €13,213 to €8,128
of which Furniture and vehicles: -€4,915
- Cash +€4,278
up €4,278 (+881%), from €486 to €4,763
mainly Depreciation (+€5,085) and Receivables within one year (+€4,111)
- Receivables within one year -€4,111
down €4,111 (-54.6%), from €7,534 to €3,423
of which Trade receivables: -€4,111
- Deferred charges and accrued income -€315
down €315 (-44.1%), from €715 to €400
- Profit (loss) carried forward -€4,720
down €4,720 (-39.4%), from -€11,972 to -€16,692
- Trade debts -€4,095
down €4,095 (-57.7%), from €7,096 to €3,001
- Other debts +€3,217
up €3,217 (+33.0%), from €9,746 to €12,964
- Tax, wage and social debts +€364
up €364 (+17.5%), from €2,077 to €2,441
of which Taxes: +€1,094
- Gross operating margin +€6,252
up €6,252, from -€4,116 to €2,136
- Depreciation +€1,993
up €1,993 (+64.5%), from €3,092 to €5,085
- Other operating charges +€990
up €990 (+182%), from €543 to €1,532
- Financial charges -€687
down €687 (-87.3%), from €787 to €100
- Taxes -€118
down €118 (-45.6%), from €259 to €141
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 | €21,947 | €16,714 | -€5,233 | -23.8% |
| Fixed assets | 21/28 | €13,213 | €8,128 | -€5,085 | -38.5% |
| Tangible fixed assets | 22/27 | €13,213 | €8,128 | -€5,085 | -38.5% |
| Furniture and vehicles | 24 | €11,888 | €6,973 | -€4,915 | -41.3% |
| Other tangible fixed assets | 26 | €1,325 | €1,155 | -€170 | -12.8% |
| Current assets | 29/58 | €8,734 | €8,586 | -€148 | -1.7% |
| Amounts receivable within one year | 40/41 | €7,534 | €3,423 | -€4,111 | -54.6% |
| Trade receivables | 40 | €7,534 | €3,423 | -€4,111 | -54.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €486 | €4,763 | +€4,278 | +881% |
| Deferred charges and accrued income | 490/1 | €715 | €400 | -€315 | -44.1% |
| Total equity and liabilities | 10/49 | €21,947 | €16,714 | -€5,233 | -23.8% |
| Equity | 10/15 | -€6,972 | -€11,692 | -€4,720 | -67.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,972 | -€16,692 | -€4,720 | -39.4% |
| Amounts payable | 17/49 | €28,919 | €28,406 | -€513 | -1.8% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,919 | €18,406 | -€513 | -2.7% |
| Trade debts | 44 | €7,096 | €3,001 | -€4,095 | -57.7% |
| Suppliers | 440/4 | €7,096 | €3,001 | -€4,095 | -57.7% |
| Taxes, remuneration and social security | 45 | €2,077 | €2,441 | +€364 | +17.5% |
| Taxes | 450/3 | €1,347 | €2,441 | +€1,094 | +81.2% |
| Remuneration and social security | 454/9 | €730 | €0 | -€730 | -100% |
| Other amounts payable | 47/48 | €9,746 | €12,964 | +€3,217 | +33.0% |
| Non-recurring operating income | 76A | €2,423 | €0 | -€2,423 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €5,085 | +€1,993 | +64.5% |
| Other operating charges | 640/8 | €543 | €1,532 | +€990 | +182% |
| Gross operating margin | 9900 | -€4,116 | €2,136 | +€6,252 | |
| Operating profit (loss) | 9901 | -€7,750 | -€4,481 | +€3,269 | +42.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €787 | €100 | -€687 | -87.3% |
| Recurring financial charges | 65 | €787 | €100 | -€687 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,537 | -€4,579 | +€3,958 | +46.4% |
| Income taxes | 67/77 | €259 | €141 | -€118 | -45.6% |
| Profit (loss) for the period | 9904 | -€8,796 | -€4,720 | +€4,076 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,796 | -€4,720 | +€4,076 | +46.3% |
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 6 November 2026 via checked.be.