BREVA FOOD: what changed
What changed
BREVA FOOD
NACE 53.100, Postal and courier activities
filed annual accounts (NBB)
Net result for the year
€177,697
2024 · -€18,453+€196,150
Equity
€125,189
2024 · -€52,508+€177,697
Cash
€142,843
2024 · €1,363+€141,480
Balance sheet total
€184,198
2024 · €177,394+€6,804
Largest movements
Assets
- Cash +€141,480
up €141,480 (+10,381%), from €1,363 to €142,843
mainly Net result for the year (+€177,697) and Investment in fixed assets (net) (+€124,629)
- Tangible fixed assets -€135,137
down €135,137 (-81.6%), from €165,632 to €30,495
of which Land and buildings: -€125,551
Equity and liabilities
- Reserves +€177,697
up €177,697 (+643%), from €27,653 to €205,350
of which Distributable reserves: +€201,231
- Trade debts -€156,553
down €156,553 (-97.1%), from €161,290 to €4,737
- Other debts -€23,795
down €23,795 (-90.5%), from €26,305 to €2,509
- Tax, wage and social debts +€20,480
up €20,480 (+810%), from €2,528 to €23,008
- Short-term financial debts -€4,203
down €4,203 (-100%), from €4,203 to €0
Income statement
- Turnover +€423,340
new in 2025: €423,340
- Gross operating margin +€315,286
up €315,286 (+7,007%), from €4,499 to €319,785
- Purchases and services +€115,377
new in 2025: €115,377
- Taxes +€72,413
up €72,413 (+24,427%), from €296 to €72,710
- Financial charges +€52,826
up €52,826 (+2,274%), from €2,323 to €55,150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,453
Gross operating margin
+€315,286
Depreciation
+€5,582
Other operating charges
-€1,013
Financial income
+€1,534
Financial charges
-€52,826
Taxes
-€72,413
Result 2025
€177,697
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,516
Investment
+€124,629
Financing
-€7,665
Cash 2024
€1,363
From operations (derived)
+€24,516
Net result for the year
+€177,697
Depreciation
+€10,508
Stocks and contracts
-€599
Smaller working-capital items
+€138
Trade debts
-€156,553
Tax, wage and social debts
+€20,480
Other debts
-€23,795
Accrued charges and deferred income
-€3,359
Investment (derived)
+€124,629
Investment in fixed assets (net)
+€124,629
Financing
-€7,665
Debts after one year
-€3,705
Current portion of long-term debt
+€242
Short-term financial debts
-€4,203
Cash 2025
€142,843
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,394 | €184,198 | +€6,804 | +3.8% |
| Fixed assets | 21/28 | €165,632 | €30,495 | -€135,137 | -81.6% |
| Tangible fixed assets | 22/27 | €165,632 | €30,495 | -€135,137 | -81.6% |
| Land and buildings | 22 | €132,407 | €6,857 | -€125,551 | -94.8% |
| Furniture and vehicles | 24 | €33,225 | €23,638 | -€9,587 | -28.9% |
| Current assets | 29/58 | €11,762 | €153,703 | +€141,941 | +1,207% |
| Stocks and contracts in progress | 3 | €2,693 | €3,292 | +€599 | +22.3% |
| Stocks | 30/36 | €2,693 | €3,292 | +€599 | +22.3% |
| Amounts receivable within one year | 40/41 | €6,687 | €6,638 | -€49 | -0.7% |
| Trade receivables | 40 | €3,357 | €3,647 | +€290 | +8.7% |
| Other amounts receivable | 41 | €3,331 | €2,991 | -€340 | -10.2% |
| Cash at bank and in hand | 54/58 | €1,363 | €142,843 | +€141,480 | +10,381% |
| Deferred charges and accrued income | 490/1 | €1,019 | €930 | -€89 | -8.8% |
| Total equity and liabilities | 10/49 | €177,394 | €184,198 | +€6,804 | +3.8% |
| Equity | 10/15 | -€52,508 | €125,189 | +€177,697 | |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Contributions outside capital | 11 | €24,800 | - | -€24,800 | |
| Other | 1109/19 | €24,800 | - | -€24,800 | |
| Reserves | 13 | €27,653 | €205,350 | +€177,697 | +643% |
| Tax-exempt reserves | 132 | €23,534 | €0 | -€23,534 | -100% |
| Distributable reserves | 133 | €4,119 | €205,350 | +€201,231 | +4,885% |
| Profit (loss) carried forward | 14 | -€104,961 | -€104,961 | = | 0.0% |
| Amounts payable | 17/49 | €229,902 | €59,008 | -€170,893 | -74.3% |
| Amounts payable after more than one year | 17 | €28,754 | €25,049 | -€3,705 | -12.9% |
| Financial debts | 170/4 | €28,754 | €25,049 | -€3,705 | -12.9% |
| Amounts payable within one year | 42/48 | €197,788 | €33,959 | -€163,829 | -82.8% |
| Current portion of amounts payable after more than one year | 42 | €3,463 | €3,705 | +€242 | +7.0% |
| Financial debts | 43 | €4,203 | €0 | -€4,203 | -100% |
| Credit institutions | 430/8 | €4,203 | €0 | -€4,203 | -100% |
| Trade debts | 44 | €161,290 | €4,737 | -€156,553 | -97.1% |
| Suppliers | 440/4 | €161,290 | €4,737 | -€156,553 | -97.1% |
| Taxes, remuneration and social security | 45 | €2,528 | €23,008 | +€20,480 | +810% |
| Taxes | 450/3 | €2,528 | €23,008 | +€20,480 | +810% |
| Other amounts payable | 47/48 | €26,305 | €2,509 | -€23,795 | -90.5% |
| Accrued charges and deferred income | 492/3 | €3,359 | €0 | -€3,359 | -100% |
| Turnover | 70 | - | €423,340 | +€423,340 | |
| Non-recurring operating income | 76A | - | €7,778 | +€7,778 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €115,377 | +€115,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,090 | €10,508 | -€5,582 | -34.7% |
| Other operating charges | 640/8 | €4,274 | €5,287 | +€1,013 | +23.7% |
| Gross operating margin | 9900 | €4,499 | €319,785 | +€315,286 | +7,007% |
| Operating profit (loss) | 9901 | -€15,864 | €303,991 | +€319,855 | |
| Financial income | 75/76B | €31 | €1,565 | +€1,534 | +4,970% |
| Recurring financial income | 75 | €31 | €1,565 | +€1,534 | +4,970% |
| Financial charges | 65/66B | €2,323 | €55,150 | +€52,826 | +2,274% |
| Recurring financial charges | 65 | €2,323 | €55,150 | +€52,826 | +2,274% |
| Profit (loss) for the period before taxes | 9903 | -€18,157 | €250,407 | +€268,563 | |
| Income taxes | 67/77 | €296 | €72,710 | +€72,413 | +24,427% |
| Profit (loss) for the period | 9904 | -€18,453 | €177,697 | +€196,150 | |
| Transfer from tax-exempt reserves | 789 | - | €23,534 | +€23,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,453 | €201,231 | +€219,684 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.