BRAINBRIDGE TECHNICS: 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.
BRAINBRIDGE TECHNICS
Largest movements
- Receivables within one year +€65,906
up €65,906 (+13.2%), from €497,994 to €563,901
of which Trade receivables: +€57,906
- Tangible fixed assets +€39,948
up €39,948 (+3,362%), from €1,188 to €41,136
of which Furniture and vehicles: +€40,488
- Cash -€15,465
down €15,465 (-72.9%), from €21,216 to €5,751
mainly Receivables within one year (-€65,906) and Investment in fixed assets (net) (-€52,243)
- Deferred charges and accrued income +€15,430
up €15,430 (+190%), from €8,124 to €23,555
- Short-term financial debts +€83,933
up €83,933 (+1,432,301%), from €6 to €83,939
- Tax, wage and social debts -€31,370
down €31,370 (-33.9%), from €92,498 to €61,128
of which Taxes: -€24,746
- Debts after one year +€25,120
up €25,120 (+115%), from €21,853 to €46,973
- Profit (loss) carried forward +€12,869
up €12,869 (+128%), from €10,056 to €22,926
- Current portion of long-term debt +€10,992
new in 2025: €10,992
- Gross operating margin -€93,358
down €93,358 (-18.2%), from €512,425 to €419,066
- Staff costs -€64,467
down €64,467 (-16.5%), from €391,539 to €327,072
- Other operating charges -€16,234
down €16,234 (-25.1%), from €64,609 to €48,375
- Depreciation +€10,764
up €10,764 (+2,498%), from €431 to €11,194
- Taxes -€8,821
down €8,821 (-37.1%), from €23,775 to €14,954
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 | €529,522 | €636,442 | +€106,920 | +20.2% |
| Fixed assets | 21/28 | €2,188 | €43,236 | +€41,048 | +1,876% |
| Tangible fixed assets | 22/27 | €1,188 | €41,136 | +€39,948 | +3,362% |
| Plant, machinery and equipment | 23 | €1,188 | €648 | -€540 | -45.4% |
| Furniture and vehicles | 24 | - | €40,488 | +€40,488 | |
| Financial fixed assets | 28 | €1,000 | €2,100 | +€1,100 | +110% |
| Current assets | 29/58 | €527,334 | €593,206 | +€65,872 | +12.5% |
| Amounts receivable within one year | 40/41 | €497,994 | €563,901 | +€65,906 | +13.2% |
| Trade receivables | 40 | €497,994 | €555,901 | +€57,906 | +11.6% |
| Other amounts receivable | 41 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €21,216 | €5,751 | -€15,465 | -72.9% |
| Deferred charges and accrued income | 490/1 | €8,124 | €23,555 | +€15,430 | +190% |
| Total equity and liabilities | 10/49 | €529,522 | €636,442 | +€106,920 | +20.2% |
| Equity | 10/15 | €30,056 | €42,926 | +€12,869 | +42.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,056 | €22,926 | +€12,869 | +128% |
| Amounts payable | 17/49 | €499,466 | €593,517 | +€94,051 | +18.8% |
| Amounts payable after more than one year | 17 | €21,853 | €46,973 | +€25,120 | +115% |
| Financial debts | 170/4 | €21,853 | €46,973 | +€25,120 | +115% |
| Amounts payable within one year | 42/48 | €477,613 | €546,543 | +€68,930 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | - | €10,992 | +€10,992 | |
| Financial debts | 43 | €6 | €83,939 | +€83,933 | +1,432,301% |
| Credit institutions | 430/8 | €6 | €83,939 | +€83,933 | +1,432,301% |
| Trade debts | 44 | €385,109 | €390,485 | +€5,376 | +1.4% |
| Suppliers | 440/4 | €385,109 | €390,485 | +€5,376 | +1.4% |
| Taxes, remuneration and social security | 45 | €92,498 | €61,128 | -€31,370 | -33.9% |
| Taxes | 450/3 | €51,644 | €26,898 | -€24,746 | -47.9% |
| Remuneration and social security | 454/9 | €40,854 | €34,230 | -€6,624 | -16.2% |
| Remuneration, social security and pensions | 62 | €391,539 | €327,072 | -€64,467 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €11,194 | +€10,764 | +2,498% |
| Other operating charges | 640/8 | €64,609 | €48,375 | -€16,234 | -25.1% |
| Gross operating margin | 9900 | €512,425 | €419,066 | -€93,358 | -18.2% |
| Operating profit (loss) | 9901 | €55,846 | €32,425 | -€23,421 | -41.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €3,256 | €4,601 | +€1,345 | +41.3% |
| Recurring financial charges | 65 | €3,256 | €4,601 | +€1,345 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €52,590 | €27,824 | -€24,766 | -47.1% |
| Income taxes | 67/77 | €23,775 | €14,954 | -€8,821 | -37.1% |
| Profit (loss) for the period | 9904 | €28,815 | €12,869 | -€15,946 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,815 | €12,869 | -€15,946 | -55.3% |
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 19 October 2026 via checked.be.