BREVIR: 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.
BREVIR
Largest movements
- Financial fixed assets +€52,094
new in 2025: €52,094
- Cash +€24,273
up €24,273 (+16.0%), from €151,327 to €175,600
mainly Net result for the year (+€51,020) and Debts after one year (+€22,856)
- Receivables within one year +€4,629
up €4,629 (+33.7%), from €13,723 to €18,352
of which Trade receivables: +€4,356
- Reserves +€51,528
up €51,528 (+36.8%), from €140,000 to €191,528
- Debts after one year +€22,856
new in 2025: €22,856
- Current portion of long-term debt +€6,718
new in 2025: €6,718
- Gross operating margin +€10,699
up €10,699 (+18.5%), from €57,723 to €68,423
- Financial charges +€2,048
up €2,048 (+339%), from €604 to €2,652
- Taxes +€791
up €791 (+6.2%), from €12,667 to €13,459
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
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 | €169,240 | €249,411 | +€80,171 | +47.4% |
| Fixed assets | 21/28 | €2,786 | €54,116 | +€51,330 | +1,843% |
| Tangible fixed assets | 22/27 | €2,786 | €2,022 | -€764 | -27.4% |
| Plant, machinery and equipment | 23 | €2,559 | €2,022 | -€537 | -21.0% |
| Furniture and vehicles | 24 | €227 | €0 | -€227 | -100% |
| Financial fixed assets | 28 | - | €52,094 | +€52,094 | |
| Current assets | 29/58 | €166,454 | €195,295 | +€28,840 | +17.3% |
| Amounts receivable within one year | 40/41 | €13,723 | €18,352 | +€4,629 | +33.7% |
| Trade receivables | 40 | €13,723 | €18,079 | +€4,356 | +31.7% |
| Other amounts receivable | 41 | - | €273 | +€273 | |
| Cash at bank and in hand | 54/58 | €151,327 | €175,600 | +€24,273 | +16.0% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,343 | -€61 | -4.4% |
| Total equity and liabilities | 10/49 | €169,240 | €249,411 | +€80,171 | +47.4% |
| Equity | 10/15 | €145,509 | €196,528 | +€51,020 | +35.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €140,000 | €191,528 | +€51,528 | +36.8% |
| Distributable reserves | 133 | €140,000 | €191,528 | +€51,528 | +36.8% |
| Profit (loss) carried forward | 14 | €509 | €0 | -€509 | -100% |
| Amounts payable | 17/49 | €23,731 | €52,882 | +€29,151 | +123% |
| Amounts payable after more than one year | 17 | - | €22,856 | +€22,856 | |
| Financial debts | 170/4 | - | €22,856 | +€22,856 | |
| Amounts payable within one year | 42/48 | €23,328 | €30,026 | +€6,698 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,718 | +€6,718 | |
| Trade debts | 44 | €2,884 | €531 | -€2,353 | -81.6% |
| Suppliers | 440/4 | €2,884 | €531 | -€2,353 | -81.6% |
| Taxes, remuneration and social security | 45 | €20,444 | €22,777 | +€2,333 | +11.4% |
| Taxes | 450/3 | €18,417 | €20,750 | +€2,333 | +12.7% |
| Remuneration and social security | 454/9 | €2,027 | €2,027 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €403 | €0 | -€403 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €764 | +€344 | +81.7% |
| Other operating charges | 640/8 | €216 | €528 | +€312 | +144% |
| Gross operating margin | 9900 | €57,723 | €68,423 | +€10,699 | +18.5% |
| Operating profit (loss) | 9901 | €57,087 | €67,131 | +€10,044 | +17.6% |
| Financial charges | 65/66B | €604 | €2,652 | +€2,048 | +339% |
| Recurring financial charges | 65 | €604 | €2,652 | +€2,048 | +339% |
| Profit (loss) for the period before taxes | 9903 | €56,483 | €64,478 | +€7,995 | +14.2% |
| Income taxes | 67/77 | €12,667 | €13,459 | +€791 | +6.2% |
| Profit (loss) for the period | 9904 | €43,816 | €51,020 | +€7,204 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,816 | €51,020 | +€7,204 | +16.4% |
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 14 October 2026 via checked.be.