BREVIS: 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.
BREVIS
Largest movements
- Receivables within one year -€1,102
no longer reported in 2025 (was €1,102)
of which Trade receivables: -€1,017
- Trade debts -€840
no longer reported in 2025 (was €840)
- Profit (loss) carried forward -€820
down €820 (-19.2%), from €4,267 to €3,447
- Accrued charges and deferred income +€412
new in 2025: €412
- Gross operating margin +€226
up €226 (+46.0%), from -€491 to -€265
- Financial charges -€100
down €100 (-41.2%), from €243 to €143
- Other operating charges +€25
up €25 (+6.5%), from €387 to €412
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 | €25,567 | €24,319 | -€1,248 | -4.9% |
| Current assets | 29/58 | €25,567 | €24,319 | -€1,248 | -4.9% |
| Amounts receivable within one year | 40/41 | €1,102 | - | -€1,102 | |
| Trade receivables | 40 | €1,017 | - | -€1,017 | |
| Other amounts receivable | 41 | €85 | - | -€85 | |
| Cash at bank and in hand | 54/58 | €24,465 | €24,319 | -€146 | -0.6% |
| Total equity and liabilities | 10/49 | €25,567 | €24,319 | -€1,248 | -4.9% |
| Equity | 10/15 | €24,727 | €23,907 | -€820 | -3.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,267 | €3,447 | -€820 | -19.2% |
| Amounts payable | 17/49 | €840 | €412 | -€428 | -51.0% |
| Amounts payable within one year | 42/48 | €840 | - | -€840 | |
| Trade debts | 44 | €840 | - | -€840 | |
| Suppliers | 440/4 | €840 | - | -€840 | |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Other operating charges | 640/8 | €387 | €412 | +€25 | +6.5% |
| Gross operating margin | 9900 | -€491 | -€265 | +€226 | +46.0% |
| Operating profit (loss) | 9901 | -€878 | -€677 | +€201 | +22.9% |
| Financial charges | 65/66B | €243 | €143 | -€100 | -41.2% |
| Recurring financial charges | 65 | €243 | €143 | -€100 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,121 | -€820 | +€301 | +26.9% |
| Profit (loss) for the period | 9904 | -€1,121 | -€820 | +€301 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,121 | -€820 | +€301 | +26.9% |
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 17 October 2026 via checked.be.