BRATVA HOLDING: 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.
BRATVA HOLDING
Largest movements
- Receivables within one year +€103,806
new in 2025: €103,806
- Reserves +€130,478
new in 2025: €130,478
- Tax, wage and social debts +€20,901
up €20,901 (+282.1%), from €7,408 to €28,309
- Debts after one year -€19,940
down €19,940 (-15.8%), from €126,154 to €106,215
- Other debts -€18,391
down €18,391 (-37.1%), from €49,591 to €31,200
- Profit (loss) carried forward -€8,307
no longer reported in 2025 (was €8,307)
- Financial income +€112,539
new in 2025: €112,539
- Gross operating margin +€26,636
up €26,636 (+205.5%), from €12,959 to €39,595
- Taxes +€20,552
up €20,552 (+742.2%), from €2,769 to €23,321
- Financial charges +€4,083
up €4,083 (+222.7%), from €1,833 to €5,916
- Other operating charges +€675
up €675 (+1350.7%), from €50 to €725
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 | €215,630 | €323,553 | +€107,923 | +50.1% |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €15,630 | €123,553 | +€107,923 | +690.5% |
| Amounts receivable within one year | 40/41 | - | €103,806 | +€103,806 | |
| Other amounts receivable | 41 | - | €103,806 | +€103,806 | |
| Cash at bank and in hand | 54/58 | €15,630 | €18,612 | +€2,982 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €1,135 | +€1,135 | |
| Total equity and liabilities | 10/49 | €215,630 | €323,553 | +€107,923 | +50.1% |
| Equity | 10/15 | €13,307 | €135,478 | +€122,172 | +918.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €130,478 | +€130,478 | |
| Distributable reserves | 133 | - | €130,478 | +€130,478 | |
| Profit (loss) carried forward | 14 | €8,307 | - | -€8,307 | |
| Amounts payable | 17/49 | €202,323 | €188,075 | -€14,248 | -7.0% |
| Amounts payable after more than one year | 17 | €126,154 | €106,215 | -€19,940 | -15.8% |
| Financial debts | 170/4 | €126,154 | €106,215 | -€19,940 | -15.8% |
| Amounts payable within one year | 42/48 | €76,169 | €81,860 | +€5,692 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €19,170 | €19,940 | +€770 | +4.0% |
| Trade debts | 44 | - | €2,411 | +€2,411 | |
| Suppliers | 440/4 | - | €2,411 | +€2,411 | |
| Taxes, remuneration and social security | 45 | €7,408 | €28,309 | +€20,901 | +282.1% |
| Taxes | 450/3 | €7,408 | €28,309 | +€20,901 | +282.1% |
| Other amounts payable | 47/48 | €49,591 | €31,200 | -€18,391 | -37.1% |
| Other operating charges | 640/8 | €50 | €725 | +€675 | +1350.7% |
| Gross operating margin | 9900 | €12,959 | €39,595 | +€26,636 | +205.5% |
| Operating profit (loss) | 9901 | €12,909 | €38,869 | +€25,960 | +201.1% |
| Financial income | 75/76B | - | €112,539 | +€112,539 | |
| Recurring financial income | 75 | - | €112,539 | +€112,539 | |
| Financial charges | 65/66B | €1,833 | €5,916 | +€4,083 | +222.7% |
| Recurring financial charges | 65 | €1,833 | €5,916 | +€4,083 | +222.7% |
| Profit (loss) for the period before taxes | 9903 | €11,076 | €145,492 | +€134,417 | +1213.6% |
| Income taxes | 67/77 | €2,769 | €23,321 | +€20,552 | +742.2% |
| Profit (loss) for the period | 9904 | €8,307 | €122,172 | +€113,865 | +1370.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,307 | €122,172 | +€113,865 | +1370.7% |
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 8 October 2026 via checked.be.