BREVENT: what changed
Two fiscal 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.
BREVENT
Largest movements
- Current investments -€137,576
down €137,576 (-52.1%), from €264,021 to €126,446
- Cash +€12,976
up €12,976 (+89.4%), from €14,515 to €27,491
mainly Current investments (+€137,576) and Depreciation (+€6,873)
- Tangible fixed assets -€6,873
down €6,873 (-25.6%), from €26,881 to €20,008
of which Plant, machinery and equipment: -€6,832
- Receivables within one year +€6,869
up €6,869 (+984.4%), from €698 to €7,567
of which Trade receivables: +€5,370
- Reserves -€68,000
down €68,000 (-32.1%), from €212,000 to €144,000
of which Distributable reserves: -€68,000
- Other debts -€32,560
down €32,560 (-79.3%), from €41,069 to €8,509
- Profit (loss) carried forward -€16,810
down €16,810, from €13,737 to -€3,073
- Tax, wage and social debts -€7,484
down €7,484 (-66.0%), from €11,334 to €3,850
of which Taxes: -€7,484
- Gross operating margin -€95,589
down €95,589, from €91,222 to -€4,367
- Taxes -€14,829
down €14,829 (-75.3%), from €19,692 to €4,863
- Write-downs -€6,000
down €6,000, from €3,000 to -€3,000
- Other operating charges +€3,012
up €3,012 (+777.7%), from €387 to €3,400
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 | €306,204 | €181,550 | -€124,655 | -40.7% |
| Fixed assets | 21/28 | €26,881 | €20,008 | -€6,873 | -25.6% |
| Tangible fixed assets | 22/27 | €26,881 | €20,008 | -€6,873 | -25.6% |
| Plant, machinery and equipment | 23 | €26,840 | €20,008 | -€6,832 | -25.5% |
| Furniture and vehicles | 24 | €41 | €0 | -€41 | -100.0% |
| Current assets | 29/58 | €279,324 | €161,542 | -€117,782 | -42.2% |
| Amounts receivable within one year | 40/41 | €698 | €7,567 | +€6,869 | +984.4% |
| Trade receivables | 40 | €630 | €6,000 | +€5,370 | +852.4% |
| Other amounts receivable | 41 | €68 | €1,567 | +€1,499 | +2210.7% |
| Current investments | 50/53 | €264,021 | €126,446 | -€137,576 | -52.1% |
| Cash at bank and in hand | 54/58 | €14,515 | €27,491 | +€12,976 | +89.4% |
| Deferred charges and accrued income | 490/1 | €90 | €38 | -€52 | -57.7% |
| Total equity and liabilities | 10/49 | €306,204 | €181,550 | -€124,655 | -40.7% |
| Equity | 10/15 | €253,237 | €168,427 | -€84,810 | -33.5% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €212,000 | €144,000 | -€68,000 | -32.1% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €182,000 | €114,000 | -€68,000 | -37.4% |
| Profit (loss) carried forward | 14 | €13,737 | -€3,073 | -€16,810 | |
| Amounts payable | 17/49 | €52,968 | €13,123 | -€39,845 | -75.2% |
| Amounts payable within one year | 42/48 | €52,580 | €13,123 | -€39,458 | -75.0% |
| Trade debts | 44 | €178 | €764 | +€586 | +330.2% |
| Suppliers | 440/4 | €178 | €764 | +€586 | +330.2% |
| Taxes, remuneration and social security | 45 | €11,334 | €3,850 | -€7,484 | -66.0% |
| Taxes | 450/3 | €11,334 | €3,850 | -€7,484 | -66.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,069 | €8,509 | -€32,560 | -79.3% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,080 | €6,873 | -€207 | -2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | -€3,000 | -€6,000 | |
| Other operating charges | 640/8 | €387 | €3,400 | +€3,012 | +777.7% |
| Gross operating margin | 9900 | €91,222 | -€4,367 | -€95,589 | |
| Operating profit (loss) | 9901 | €80,755 | -€11,640 | -€92,394 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €88 | €307 | +€219 | +249.0% |
| Recurring financial charges | 65 | €88 | €307 | +€219 | +249.0% |
| Profit (loss) for the period before taxes | 9903 | €80,667 | -€11,946 | -€92,613 | |
| Income taxes | 67/77 | €19,692 | €4,863 | -€14,829 | -75.3% |
| Profit (loss) for the period | 9904 | €60,975 | -€16,810 | -€77,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,975 | -€16,810 | -€77,785 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.