BRAZZAVILLE: 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.
BRAZZAVILLE
Largest movements
- Cash -€100,481
down €100,481 (-60.3%), from €166,721 to €66,240
mainly Net result for the year (-€112,222) and Current portion of long-term debt (-€30,788)
- Intangible fixed assets -€46,000
down €46,000 (-50.0%), from €92,000 to €46,000
- Tangible fixed assets -€8,657
down €8,657 (-88.1%), from €9,828 to €1,171
of which Furniture and vehicles: -€4,701
- Deferred charges and accrued income +€5,205
up €5,205 (+98.3%), from €5,296 to €10,501
- Reserves -€112,222
down €112,222 (-48.7%), from €230,371 to €118,149
of which Distributable reserves: -€112,222
- Current portion of long-term debt -€30,788
no longer reported in 2025 (was €30,788)
- Tax, wage and social debts -€8,012
down €8,012 (-91.3%), from €8,776 to €764
of which Remuneration and social security: -€5,446
- Gross operating margin -€194,575
down €194,575, from €131,961 to -€62,614
- Staff costs -€81,209
no longer reported in 2025 (was €81,209)
- Depreciation -€5,993
down €5,993 (-11.2%), from €53,282 to €47,289
- Financial charges -€3,356
down €3,356 (-91.6%), from €3,661 to €306
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 | €291,519 | €139,573 | -€151,946 | -52.1% |
| Fixed assets | 21/28 | €101,828 | €47,171 | -€54,657 | -53.7% |
| Intangible fixed assets | 21 | €92,000 | €46,000 | -€46,000 | -50.0% |
| Tangible fixed assets | 22/27 | €9,828 | €1,171 | -€8,657 | -88.1% |
| Plant, machinery and equipment | 23 | €3,955 | - | -€3,955 | |
| Furniture and vehicles | 24 | €5,873 | €1,171 | -€4,701 | -80.1% |
| Current assets | 29/58 | €189,692 | €92,402 | -€97,289 | -51.3% |
| Stocks and contracts in progress | 3 | €2,632 | - | -€2,632 | |
| Stocks | 30/36 | €2,632 | - | -€2,632 | |
| Amounts receivable within one year | 40/41 | €15,043 | €15,662 | +€619 | +4.1% |
| Trade receivables | 40 | €360 | €1,046 | +€686 | +191% |
| Other amounts receivable | 41 | €14,683 | €14,616 | -€67 | -0.5% |
| Cash at bank and in hand | 54/58 | €166,721 | €66,240 | -€100,481 | -60.3% |
| Deferred charges and accrued income | 490/1 | €5,296 | €10,501 | +€5,205 | +98.3% |
| Total equity and liabilities | 10/49 | €291,519 | €139,573 | -€151,946 | -52.1% |
| Equity | 10/15 | €248,971 | €136,749 | -€112,222 | -45.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,371 | €118,149 | -€112,222 | -48.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €228,511 | €116,289 | -€112,222 | -49.1% |
| Amounts payable | 17/49 | €42,548 | €2,824 | -€39,724 | -93.4% |
| Amounts payable within one year | 42/48 | €42,376 | €2,612 | -€39,764 | -93.8% |
| Current portion of amounts payable after more than one year | 42 | €30,788 | - | -€30,788 | |
| Trade debts | 44 | €447 | €1,803 | +€1,355 | +303% |
| Suppliers | 440/4 | €447 | €1,803 | +€1,355 | +303% |
| Taxes, remuneration and social security | 45 | €8,776 | €764 | -€8,012 | -91.3% |
| Taxes | 450/3 | €3,330 | €764 | -€2,566 | -77.1% |
| Remuneration and social security | 454/9 | €5,446 | - | -€5,446 | |
| Other amounts payable | 47/48 | €2,365 | €45 | -€2,320 | -98.1% |
| Accrued charges and deferred income | 492/3 | €172 | €212 | +€40 | +23.4% |
| Remuneration, social security and pensions | 62 | €81,209 | - | -€81,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,282 | €47,289 | -€5,993 | -11.2% |
| Other operating charges | 640/8 | €1,992 | €2,850 | +€858 | +43.1% |
| Gross operating margin | 9900 | €131,961 | -€62,614 | -€194,575 | |
| Operating profit (loss) | 9901 | -€4,523 | -€112,754 | -€108,231 | -2,393% |
| Financial income | 75/76B | €300 | €1,076 | +€776 | +258% |
| Recurring financial income | 75 | €300 | €1,076 | +€776 | +258% |
| Financial charges | 65/66B | €3,661 | €306 | -€3,356 | -91.6% |
| Recurring financial charges | 65 | €3,661 | €306 | -€3,356 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,884 | -€111,984 | -€104,100 | -1,320% |
| Income taxes | 67/77 | €393 | €238 | -€155 | -39.5% |
| Profit (loss) for the period | 9904 | -€8,277 | -€112,222 | -€103,945 | -1,256% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,277 | -€112,222 | -€103,945 | -1,256% |
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 29 October 2026 via checked.be.