BRATVA: 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.
BRATVA
Largest movements
- Receivables within one year -€30,390
down €30,390 (-90.6%), from €33,542 to €3,152
of which Other amounts receivable: -€32,140
- Tangible fixed assets -€1,217
down €1,217 (-41.3%), from €2,947 to €1,730
- Trade debts -€22,435
down €22,435 (-99.6%), from €22,535 to €100
- Debts after one year -€10,467
down €10,467 (-49.4%), from €21,180 to €10,712
- Profit (loss) carried forward +€694
up €694 (+1.7%), from -€40,654 to -€39,961
- Current portion of long-term debt +€488
up €488 (+4.9%), from €9,980 to €10,467
- Financial income -€77,277
no longer reported in 2025 (was €77,277)
of which Non-recurring financial income: -€75,000
- Gross operating margin +€16,181
up €16,181, from -€11,364 to €4,818
- Taxes -€845
down €845 (-71.2%), from €1,186 to €342
- Other operating charges -€343
down €343 (-36.2%), from €949 to €606
- Staff costs -€134
no longer reported in 2025 (was €134)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,489 | €4,882 | -€31,607 | -86.6% |
| Fixed assets | 21/28 | €2,947 | €1,730 | -€1,217 | -41.3% |
| Tangible fixed assets | 22/27 | €2,947 | €1,730 | -€1,217 | -41.3% |
| Furniture and vehicles | 24 | €2,947 | €1,730 | -€1,217 | -41.3% |
| Current assets | 29/58 | €33,542 | €3,152 | -€30,390 | -90.6% |
| Amounts receivable within one year | 40/41 | €33,542 | €3,152 | -€30,390 | -90.6% |
| Trade receivables | 40 | - | €1,750 | +€1,750 | |
| Other amounts receivable | 41 | €33,542 | €1,402 | -€32,140 | -95.8% |
| Total equity and liabilities | 10/49 | €36,489 | €4,882 | -€31,607 | -86.6% |
| Equity | 10/15 | -€19,373 | -€18,679 | +€694 | +3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,881 | €8,881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,194 | €1,194 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,194 | €1,194 | = | 0.0% |
| Distributable reserves | 133 | €7,687 | €7,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,654 | -€39,961 | +€694 | +1.7% |
| Amounts payable | 17/49 | €55,861 | €23,561 | -€32,300 | -57.8% |
| Amounts payable after more than one year | 17 | €21,180 | €10,712 | -€10,467 | -49.4% |
| Financial debts | 170/4 | €21,180 | €10,712 | -€10,467 | -49.4% |
| Amounts payable within one year | 42/48 | €34,682 | €12,849 | -€21,833 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €9,980 | €10,467 | +€488 | +4.9% |
| Financial debts | 43 | €981 | €753 | -€228 | -23.2% |
| Credit institutions | 430/8 | €981 | €753 | -€228 | -23.2% |
| Trade debts | 44 | €22,535 | €100 | -€22,435 | -99.6% |
| Suppliers | 440/4 | €22,535 | €100 | -€22,435 | -99.6% |
| Taxes, remuneration and social security | 45 | €1,186 | €1,528 | +€342 | +28.8% |
| Taxes | 450/3 | €1,186 | €1,528 | +€342 | +28.8% |
| Remuneration, social security and pensions | 62 | €134 | - | -€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,258 | €1,217 | -€41 | -3.3% |
| Other operating charges | 640/8 | €949 | €606 | -€343 | -36.2% |
| Gross operating margin | 9900 | -€11,364 | €4,818 | +€16,181 | |
| Operating profit (loss) | 9901 | -€13,704 | €2,995 | +€16,699 | |
| Financial income | 75/76B | €77,277 | - | -€77,277 | |
| Recurring financial income | 75 | €2,277 | - | -€2,277 | |
| Non-recurring financial income | 76B | €75,000 | - | -€75,000 | |
| Financial charges | 65/66B | €1,831 | €1,960 | +€129 | +7.0% |
| Recurring financial charges | 65 | €1,831 | €1,960 | +€129 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €61,742 | €1,035 | -€60,706 | -98.3% |
| Income taxes | 67/77 | €1,186 | €342 | -€845 | -71.2% |
| Profit (loss) for the period | 9904 | €60,555 | €694 | -€59,862 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,555 | €694 | -€59,862 | -98.9% |
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 16 October 2026 via checked.be.