Breuvo: 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.
Breuvo
Largest movements
- Deferred charges and accrued income +€20,000
new in 2025: €20,000
- Receivables after one year +€12,000
up €12,000 (+85.7%), from €14,000 to €26,000
- Cash -€11,224
down €11,224 (-31.1%), from €36,133 to €24,909
mainly Deferred charges and accrued income (-€20,000) and Receivables after one year (-€12,000)
- Tangible fixed assets +€3,174
new in 2025: €3,174
- Receivables within one year +€2,643
up €2,643 (+21.8%), from €12,100 to €14,743
of which Other amounts receivable: +€2,265
- Reserves +€19,278
up €19,278 (+52.0%), from €37,055 to €56,333
of which Distributable reserves: +€19,278
- Trade debts +€10,522
up €10,522 (+504%), from €2,087 to €12,609
- Tax, wage and social debts -€2,411
down €2,411 (-11.9%), from €20,293 to €17,882
- Gross operating margin +€9,587
up €9,587 (+49.3%), from €19,442 to €29,029
- Taxes +€2,849
up €2,849 (+53.4%), from €5,332 to €8,181
- Other operating charges +€354
up €354 (+33.8%), from €1,049 to €1,403
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 | €62,233 | €88,825 | +€26,592 | +42.7% |
| Fixed assets | 21/28 | - | €3,174 | +€3,174 | |
| Tangible fixed assets | 22/27 | - | €3,174 | +€3,174 | |
| Other tangible fixed assets | 26 | - | €3,174 | +€3,174 | |
| Current assets | 29/58 | €62,233 | €85,651 | +€23,419 | +37.6% |
| Amounts receivable after more than one year | 29 | €14,000 | €26,000 | +€12,000 | +85.7% |
| Other amounts receivable | 291 | €14,000 | €26,000 | +€12,000 | +85.7% |
| Amounts receivable within one year | 40/41 | €12,100 | €14,743 | +€2,643 | +21.8% |
| Trade receivables | 40 | €12,100 | €12,478 | +€378 | +3.1% |
| Other amounts receivable | 41 | - | €2,265 | +€2,265 | |
| Cash at bank and in hand | 54/58 | €36,133 | €24,909 | -€11,224 | -31.1% |
| Deferred charges and accrued income | 490/1 | - | €20,000 | +€20,000 | |
| Total equity and liabilities | 10/49 | €62,233 | €88,825 | +€26,592 | +42.7% |
| Equity | 10/15 | €39,055 | €58,333 | +€19,278 | +49.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,055 | €56,333 | +€19,278 | +52.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €36,855 | €56,133 | +€19,278 | +52.3% |
| Amounts payable | 17/49 | €23,177 | €30,492 | +€7,314 | +31.6% |
| Amounts payable within one year | 42/48 | €23,177 | €30,492 | +€7,314 | +31.6% |
| Trade debts | 44 | €2,087 | €12,609 | +€10,522 | +504% |
| Suppliers | 440/4 | €2,087 | €12,609 | +€10,522 | +504% |
| Taxes, remuneration and social security | 45 | €20,293 | €17,882 | -€2,411 | -11.9% |
| Taxes | 450/3 | €20,293 | €17,882 | -€2,411 | -11.9% |
| Other amounts payable | 47/48 | €797 | - | -€797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26 | +€26 | |
| Other operating charges | 640/8 | €1,049 | €1,403 | +€354 | +33.8% |
| Gross operating margin | 9900 | €19,442 | €29,029 | +€9,587 | +49.3% |
| Operating profit (loss) | 9901 | €18,393 | €27,599 | +€9,206 | +50.1% |
| Financial charges | 65/66B | €219 | €140 | -€78 | -35.8% |
| Recurring financial charges | 65 | €219 | €140 | -€78 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €18,174 | €27,459 | +€9,285 | +51.1% |
| Income taxes | 67/77 | €5,332 | €8,181 | +€2,849 | +53.4% |
| Profit (loss) for the period | 9904 | €12,842 | €19,278 | +€6,436 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,842 | €19,278 | +€6,436 | +50.1% |
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.