BREVER: 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.
BREVER
Largest movements
- Tangible fixed assets -€31,856
down €31,856 (-3.9%), from €823,904 to €792,048
- Debts after one year -€15,964
down €15,964 (-20.8%), from €76,777 to €60,813
- Trade debts -€13,299
down €13,299 (-46.2%), from €28,811 to €15,512
- Accrued charges and deferred income +€11,735
up €11,735, from €0 to €11,735
- Reserves -€9,277
down €9,277 (-6.7%), from €139,258 to €129,981
of which Tax-exempt reserves: -€5,777
- Gross operating margin -€181,887
down €181,887 (-86.9%), from €209,309 to €27,422
- Other operating charges -€8,825
down €8,825 (-54.7%), from €16,129 to €7,304
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €858,081 | €825,399 | -€32,682 | -3.8% |
| Fixed assets | 21/28 | €824,184 | €792,328 | -€31,856 | -3.9% |
| Tangible fixed assets | 22/27 | €823,904 | €792,048 | -€31,856 | -3.9% |
| Land and buildings | 22 | €823,904 | €792,048 | -€31,856 | -3.9% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €33,897 | €33,071 | -€826 | -2.4% |
| Amounts receivable within one year | 40/41 | €33,832 | €26,771 | -€7,061 | -20.9% |
| Other amounts receivable | 41 | €33,832 | €26,771 | -€7,061 | -20.9% |
| Cash at bank and in hand | 54/58 | €66 | €0 | -€65 | -99.7% |
| Deferred charges and accrued income | 490/1 | - | €6,300 | +€6,300 | |
| Total equity and liabilities | 10/49 | €858,081 | €825,399 | -€32,682 | -3.8% |
| Equity | 10/15 | €700,667 | €688,507 | -€12,161 | -1.7% |
| Contributions | 10/11 | €558,200 | €558,200 | = | 0.0% |
| Reserves | 13 | €139,258 | €129,981 | -€9,277 | -6.7% |
| Non-distributable reserves | 130/1 | €8,750 | €8,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,750 | €8,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €90,508 | €84,731 | -€5,777 | -6.4% |
| Distributable reserves | 133 | €40,000 | €36,500 | -€3,500 | -8.8% |
| Profit (loss) carried forward | 14 | €3,209 | €326 | -€2,884 | -89.9% |
| Provisions and deferred taxes | 16 | €30,169 | €28,244 | -€1,926 | -6.4% |
| Deferred taxes | 168 | €30,169 | €28,244 | -€1,926 | -6.4% |
| Amounts payable | 17/49 | €127,245 | €108,649 | -€18,596 | -14.6% |
| Amounts payable after more than one year | 17 | €76,777 | €60,813 | -€15,964 | -20.8% |
| Financial debts | 170/4 | €76,777 | €60,813 | -€15,964 | -20.8% |
| Amounts payable within one year | 42/48 | €50,468 | €36,101 | -€14,367 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €17,782 | €16,714 | -€1,068 | -6.0% |
| Trade debts | 44 | €28,811 | €15,512 | -€13,299 | -46.2% |
| Suppliers | 440/4 | €28,811 | €15,512 | -€13,299 | -46.2% |
| Other amounts payable | 47/48 | €3,875 | €3,875 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €11,735 | +€11,735 | |
| Non-recurring operating income | 76A | €192,455 | €0 | -€192,455 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,940 | €31,856 | -€1,084 | -3.3% |
| Other operating charges | 640/8 | €16,129 | €7,304 | -€8,825 | -54.7% |
| Gross operating margin | 9900 | €209,309 | €27,422 | -€181,887 | -86.9% |
| Operating profit (loss) | 9901 | €160,241 | -€11,739 | -€171,979 | |
| Financial income | 75/76B | €26 | €0 | -€26 | -100.0% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100.0% |
| Financial charges | 65/66B | €3,035 | €2,348 | -€687 | -22.6% |
| Recurring financial charges | 65 | €3,035 | €2,348 | -€687 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €157,231 | -€14,087 | -€171,318 | |
| Transfer from deferred taxes | 780 | €1,926 | €1,926 | = | 0.0% |
| Profit (loss) for the period | 9904 | €159,157 | -€12,161 | -€171,318 | |
| Transfer from tax-exempt reserves | 789 | €5,777 | €5,777 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,934 | -€6,384 | -€171,318 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.