BREVAN: 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.
BREVAN
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year +€22,112
up €22,112 (+5927.9%), from €373 to €22,485
of which Trade receivables: +€21,239
- Cash +€20,783
up €20,783 (+76.7%), from €27,106 to €47,889
mainly Net result for the year (+€59,959) and Tax, wage and social debts (+€9,969)
- Deferred charges and accrued income +€2,072
new in 2025: €2,072
- Reserves +€58,293
up €58,293 (+305.2%), from €19,102 to €77,394
- Tax, wage and social debts +€9,969
up €9,969 (+171.1%), from €5,825 to €15,794
- Other debts +€1,706
up €1,706 (+3250.4%), from €52 to €1,758
- Gross operating margin +€49,334
up €49,334 (+201.8%), from €24,446 to €73,781
- Taxes +€10,783
up €10,783 (+206.4%), from €5,225 to €16,007
- Financial income +€2,713
new in 2025: €2,713
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 | €27,479 | €97,446 | +€69,967 | +254.6% |
| Current assets | 29/58 | €27,479 | €97,446 | +€69,967 | +254.6% |
| Amounts receivable within one year | 40/41 | €373 | €22,485 | +€22,112 | +5927.9% |
| Trade receivables | 40 | - | €21,239 | +€21,239 | |
| Other amounts receivable | 41 | €373 | €1,247 | +€874 | +234.2% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €27,106 | €47,889 | +€20,783 | +76.7% |
| Deferred charges and accrued income | 490/1 | - | €2,072 | +€2,072 | |
| Total equity and liabilities | 10/49 | €27,479 | €97,446 | +€69,967 | +254.6% |
| Equity | 10/15 | €21,602 | €79,894 | +€58,293 | +269.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,102 | €77,394 | +€58,293 | +305.2% |
| Distributable reserves | 133 | €19,102 | €77,394 | +€58,293 | +305.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,877 | €17,552 | +€11,675 | +198.6% |
| Amounts payable within one year | 42/48 | €5,877 | €17,552 | +€11,675 | +198.6% |
| Taxes, remuneration and social security | 45 | €5,825 | €15,794 | +€9,969 | +171.1% |
| Taxes | 450/3 | €5,825 | €15,794 | +€9,969 | +171.1% |
| Other amounts payable | 47/48 | €52 | €1,758 | +€1,706 | +3250.4% |
| Other operating charges | 640/8 | €50 | €387 | +€337 | +674.7% |
| Gross operating margin | 9900 | €24,446 | €73,781 | +€49,334 | +201.8% |
| Operating profit (loss) | 9901 | €24,396 | €73,393 | +€48,997 | +200.8% |
| Financial income | 75/76B | - | €2,713 | +€2,713 | |
| Recurring financial income | 75 | - | €2,713 | +€2,713 | |
| Financial charges | 65/66B | €70 | €140 | +€70 | +100.0% |
| Recurring financial charges | 65 | €70 | €140 | +€70 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | €24,326 | €75,966 | +€51,640 | +212.3% |
| Income taxes | 67/77 | €5,225 | €16,007 | +€10,783 | +206.4% |
| Profit (loss) for the period | 9904 | €19,102 | €59,959 | +€40,857 | +213.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,102 | €59,959 | +€40,857 | +213.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.