BREVALA: 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.
BREVALA
Largest movements
- Tangible fixed assets +€5,785
new in 2025: €5,785
- Cash -€4,559
down €4,559 (-5.1%), from €90,119 to €85,560
mainly Investment in fixed assets (net) (-€5,812) and Tax, wage and social debts (-€4,580)
- Receivables within one year +€2,652
up €2,652 (+172%), from €1,542 to €4,194
- Stocks and contracts +€1,730
up €1,730 (+164%), from €1,058 to €2,788
- Reserves +€8,515
up €8,515 (+15.4%), from €55,154 to €63,669
- Trade debts +€5,077
up €5,077 (+300%), from €1,691 to €6,768
- Tax, wage and social debts -€4,580
down €4,580 (-18.9%), from €24,258 to €19,678
- Other debts -€3,404
down €3,404 (-61.3%), from €5,556 to €2,152
- Staff costs +€12,393
up €12,393 (+97.4%), from €12,724 to €25,117
- Taxes -€6,871
down €6,871 (-60.1%), from €11,441 to €4,570
- Gross operating margin -€6,812
down €6,812 (-14.6%), from €46,812 to €40,000
- Other operating charges +€496
up €496 (+45.5%), from €1,089 to €1,585
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 | €94,719 | €100,327 | +€5,608 | +5.9% |
| Fixed assets | 21/28 | €2,000 | €7,785 | +€5,785 | +289% |
| Tangible fixed assets | 22/27 | - | €5,785 | +€5,785 | |
| Plant, machinery and equipment | 23 | - | €5,785 | +€5,785 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €92,719 | €92,542 | -€177 | -0.2% |
| Stocks and contracts in progress | 3 | €1,058 | €2,788 | +€1,730 | +164% |
| Stocks | 30/36 | €1,058 | €2,788 | +€1,730 | +164% |
| Amounts receivable within one year | 40/41 | €1,542 | €4,194 | +€2,652 | +172% |
| Trade receivables | 40 | €1,542 | €4,194 | +€2,652 | +172% |
| Cash at bank and in hand | 54/58 | €90,119 | €85,560 | -€4,559 | -5.1% |
| Total equity and liabilities | 10/49 | €94,719 | €100,327 | +€5,608 | +5.9% |
| Equity | 10/15 | €63,214 | €71,729 | +€8,515 | +13.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €55,154 | €63,669 | +€8,515 | +15.4% |
| Distributable reserves | 133 | €55,154 | €63,669 | +€8,515 | +15.4% |
| Amounts payable | 17/49 | €31,505 | €28,598 | -€2,907 | -9.2% |
| Amounts payable within one year | 42/48 | €31,505 | €28,598 | -€2,907 | -9.2% |
| Trade debts | 44 | €1,691 | €6,768 | +€5,077 | +300% |
| Suppliers | 440/4 | €1,691 | €6,768 | +€5,077 | +300% |
| Taxes, remuneration and social security | 45 | €24,258 | €19,678 | -€4,580 | -18.9% |
| Taxes | 450/3 | €24,258 | €19,678 | -€4,580 | -18.9% |
| Other amounts payable | 47/48 | €5,556 | €2,152 | -€3,404 | -61.3% |
| Remuneration, social security and pensions | 62 | €12,724 | €25,117 | +€12,393 | +97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €27 | +€27 | |
| Other operating charges | 640/8 | €1,089 | €1,585 | +€496 | +45.5% |
| Gross operating margin | 9900 | €46,812 | €40,000 | -€6,812 | -14.6% |
| Operating profit (loss) | 9901 | €32,999 | €13,271 | -€19,728 | -59.8% |
| Financial charges | 65/66B | €193 | €186 | -€7 | -3.6% |
| Recurring financial charges | 65 | €193 | €186 | -€7 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €32,806 | €13,085 | -€19,721 | -60.1% |
| Income taxes | 67/77 | €11,441 | €4,570 | -€6,871 | -60.1% |
| Profit (loss) for the period | 9904 | €21,365 | €8,515 | -€12,850 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,365 | €8,515 | -€12,850 | -60.1% |
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 17 October 2026 via checked.be.