BREVER & C°: 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.
What changed
BREVER & C°
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€512
2024 · €13,909-€13,396
Equity
€350,024
2024 · €349,511+€512
Cash
€117,675
2024 · €125,226-€7,551
Balance sheet total
€358,836
2024 · €366,516-€7,680
Largest movements
Assets
- Cash -€7,551
down €7,551 (-6.0%), from €125,226 to €117,675
mainly Other debts (-€8,400) and Receivables within one year (-€2,946)
Equity and liabilities
- Other debts -€8,400
down €8,400 (-94.7%), from €8,873 to €473
Income statement
- Gross operating margin -€13,470
down €13,470 (-50.7%), from €26,584 to €13,114
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.
Result 2024
€13,909
Gross operating margin
-€13,470
Depreciation
+€0
Other operating charges
-€262
Financial charges
+€145
Taxes
+€191
Result 2025
€512
raises the resultlowers the result
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.
From operations
-€7,551
Investment
€0
Financing
€0
Cash 2024
€125,226
From operations (derived)
-€7,551
Net result for the year
+€512
Depreciation
+€2,046
Stocks and contracts
+€728
Receivables within one year
-€2,946
Deferred charges and accrued income
+€301
Trade debts
+€928
Tax, wage and social debts
-€870
Other debts
-€8,400
Accrued charges and deferred income
+€150
Cash 2025
€117,675
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,516 | €358,836 | -€7,680 | -2.1% |
| Fixed assets | 21/28 | €193,804 | €191,758 | -€2,046 | -1.1% |
| Tangible fixed assets | 22/27 | €193,804 | €191,758 | -€2,046 | -1.1% |
| Land and buildings | 22 | €191,202 | €191,202 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,603 | €556 | -€2,046 | -78.6% |
| Current assets | 29/58 | €172,712 | €167,078 | -€5,634 | -3.3% |
| Stocks and contracts in progress | 3 | €34,015 | €33,287 | -€728 | -2.1% |
| Stocks | 30/36 | €34,015 | €33,287 | -€728 | -2.1% |
| Amounts receivable within one year | 40/41 | €7,232 | €10,178 | +€2,946 | +40.7% |
| Trade receivables | 40 | €7,230 | €10,178 | +€2,948 | +40.8% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100% |
| Cash at bank and in hand | 54/58 | €125,226 | €117,675 | -€7,551 | -6.0% |
| Deferred charges and accrued income | 490/1 | €6,239 | €5,938 | -€301 | -4.8% |
| Total equity and liabilities | 10/49 | €366,516 | €358,836 | -€7,680 | -2.1% |
| Equity | 10/15 | €349,511 | €350,024 | +€512 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €162,982 | €162,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,894 | €50,894 | = | 0.0% |
| Distributable reserves | 133 | €105,888 | €105,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,530 | €125,042 | +€512 | +0.4% |
| Amounts payable | 17/49 | €17,004 | €8,812 | -€8,192 | -48.2% |
| Amounts payable within one year | 42/48 | €15,504 | €7,162 | -€8,342 | -53.8% |
| Current portion of amounts payable after more than one year | 42 | €992 | €992 | = | 0.0% |
| Trade debts | 44 | €1,020 | €1,948 | +€928 | +91.0% |
| Suppliers | 440/4 | €1,020 | €1,948 | +€928 | +91.0% |
| Taxes, remuneration and social security | 45 | €4,620 | €3,750 | -€870 | -18.8% |
| Taxes | 450/3 | €4,620 | €2,100 | -€2,520 | -54.5% |
| Remuneration and social security | 454/9 | €0 | €1,650 | +€1,650 | |
| Other amounts payable | 47/48 | €8,873 | €473 | -€8,400 | -94.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,650 | +€150 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,046 | €2,046 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8,824 | €9,086 | +€262 | +3.0% |
| Gross operating margin | 9900 | €26,584 | €13,114 | -€13,470 | -50.7% |
| Operating profit (loss) | 9901 | €15,713 | €1,981 | -€13,732 | -87.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,307 | €1,162 | -€145 | -11.1% |
| Recurring financial charges | 65 | €1,307 | €1,162 | -€145 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €14,407 | €819 | -€13,587 | -94.3% |
| Income taxes | 67/77 | €498 | €307 | -€191 | -38.4% |
| Profit (loss) for the period | 9904 | €13,909 | €512 | -€13,396 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,909 | €512 | -€13,396 | -96.3% |
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 16 October 2026 via checked.be.