BREVAWOOD: 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.
BREVAWOOD
Largest movements
- Receivables within one year -€23,625
down €23,625 (-27.0%), from €87,545 to €63,920
of which Trade receivables: -€28,950
- Stocks and contracts -€12,030
down €12,030 (-39.2%), from €30,720 to €18,690
- Tangible fixed assets -€4,960
down €4,960 (-17.4%), from €28,491 to €23,531
of which Plant, machinery and equipment: -€9,295
- Other debts -€56,269
down €56,269 (-19.4%), from €290,335 to €234,066
- Profit (loss) carried forward +€23,806
up €23,806 (+10.7%), from -€222,697 to -€198,891
- Tax, wage and social debts -€4,092
down €4,092 (-77.8%), from €5,259 to €1,168
of which Taxes: -€3,092
- Debts after one year -€3,656
down €3,656 (-100%), from €3,656 to €0
- Trade debts +€1,885
up €1,885 (+8.4%), from €22,420 to €24,305
- Gross operating margin +€43,419
up €43,419 (+1,137%), from €3,819 to €47,238
- Staff costs +€2,225
up €2,225 (+84.2%), from €2,642 to €4,867
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,712 | €108,160 | -€40,552 | -27.3% |
| Fixed assets | 21/28 | €29,126 | €24,166 | -€4,960 | -17.0% |
| Tangible fixed assets | 22/27 | €28,491 | €23,531 | -€4,960 | -17.4% |
| Plant, machinery and equipment | 23 | €25,303 | €16,008 | -€9,295 | -36.7% |
| Furniture and vehicles | 24 | €3,188 | €7,523 | +€4,335 | +136% |
| Financial fixed assets | 28 | €635 | €635 | = | 0.0% |
| Current assets | 29/58 | €119,586 | €83,994 | -€35,592 | -29.8% |
| Stocks and contracts in progress | 3 | €30,720 | €18,690 | -€12,030 | -39.2% |
| Stocks | 30/36 | €30,720 | €18,690 | -€12,030 | -39.2% |
| Amounts receivable within one year | 40/41 | €87,545 | €63,920 | -€23,625 | -27.0% |
| Trade receivables | 40 | €37,896 | €8,946 | -€28,950 | -76.4% |
| Other amounts receivable | 41 | €49,649 | €54,974 | +€5,325 | +10.7% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,383 | +€63 | +4.8% |
| Total equity and liabilities | 10/49 | €148,712 | €108,160 | -€40,552 | -27.3% |
| Equity | 10/15 | -€202,237 | -€178,431 | +€23,806 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,697 | -€198,891 | +€23,806 | +10.7% |
| Amounts payable | 17/49 | €350,948 | €286,591 | -€64,358 | -18.3% |
| Amounts payable after more than one year | 17 | €3,656 | €0 | -€3,656 | -100% |
| Financial debts | 170/4 | €3,656 | €0 | -€3,656 | -100% |
| Amounts payable within one year | 42/48 | €347,292 | €286,591 | -€60,702 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €4,456 | €3,656 | -€800 | -17.9% |
| Financial debts | 43 | €24,822 | €23,396 | -€1,426 | -5.7% |
| Credit institutions | 430/8 | €24,822 | €23,396 | -€1,426 | -5.7% |
| Trade debts | 44 | €22,420 | €24,305 | +€1,885 | +8.4% |
| Suppliers | 440/4 | €22,420 | €24,305 | +€1,885 | +8.4% |
| Taxes, remuneration and social security | 45 | €5,259 | €1,168 | -€4,092 | -77.8% |
| Taxes | 450/3 | €4,259 | €1,168 | -€3,092 | -72.6% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €290,335 | €234,066 | -€56,269 | -19.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,642 | €4,867 | +€2,225 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,042 | €12,249 | +€207 | +1.7% |
| Other operating charges | 640/8 | €1,369 | €1,533 | +€165 | +12.0% |
| Gross operating margin | 9900 | €3,819 | €47,238 | +€43,419 | +1,137% |
| Operating profit (loss) | 9901 | -€12,233 | €28,589 | +€40,822 | |
| Financial income | 75/76B | €337 | €88 | -€249 | -73.9% |
| Recurring financial income | 75 | €337 | €88 | -€249 | -73.9% |
| Financial charges | 65/66B | €5,075 | €4,871 | -€204 | -4.0% |
| Recurring financial charges | 65 | €5,075 | €4,871 | -€204 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,972 | €23,806 | +€40,778 | |
| Profit (loss) for the period | 9904 | -€16,972 | €23,806 | +€40,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,972 | €23,806 | +€40,778 |
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 25 October 2026 via checked.be.