BREVR: 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.
BREVR
Largest movements
- Receivables within one year +€14,332
up €14,332 (+391%), from €3,669 to €18,002
of which Trade receivables: +€11,379
- Tangible fixed assets -€9,192
down €9,192 (-48.0%), from €19,139 to €9,947
of which Furniture and vehicles: -€8,326
- Cash -€8,710
down €8,710 (-70.5%), from €12,352 to €3,642
mainly Receivables within one year (-€14,332) and Other debts (-€6,999)
- Stocks and contracts +€1,979
up €1,979 (+186%), from €1,063 to €3,042
- Deferred charges and accrued income -€510
down €510 (-33.0%), from €1,545 to €1,035
- Other debts -€6,999
down €6,999 (-25.8%), from €27,140 to €20,141
- Accrued charges and deferred income -€6,902
down €6,902 (-69.0%), from €10,000 to €3,098
- Profit (loss) carried forward +€5,686
up €5,686, from -€5,686 to €0
- Trade debts +€3,168
up €3,168 (+90.7%), from €3,494 to €6,662
- Reserves +€1,983
new in 2025: €1,983
- Gross operating margin +€14,879
up €14,879 (+372%), from €4,002 to €18,882
- Taxes +€793
new in 2025: €793
- Depreciation +€729
up €729 (+8.6%), from €8,462 to €9,192
- Other operating charges -€262
down €262 (-23.8%), from €1,104 to €841
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 | €37,768 | €35,667 | -€2,101 | -5.6% |
| Fixed assets | 21/28 | €19,139 | €9,947 | -€9,192 | -48.0% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €19,139 | €9,947 | -€9,192 | -48.0% |
| Plant, machinery and equipment | 23 | €832 | €432 | -€400 | -48.0% |
| Furniture and vehicles | 24 | €17,336 | €9,010 | -€8,326 | -48.0% |
| Other tangible fixed assets | 26 | €971 | €505 | -€466 | -48.0% |
| Current assets | 29/58 | €18,629 | €25,720 | +€7,091 | +38.1% |
| Stocks and contracts in progress | 3 | €1,063 | €3,042 | +€1,979 | +186% |
| Stocks | 30/36 | €1,063 | €3,042 | +€1,979 | +186% |
| Amounts receivable within one year | 40/41 | €3,669 | €18,002 | +€14,332 | +391% |
| Trade receivables | 40 | €2,380 | €13,759 | +€11,379 | +478% |
| Other amounts receivable | 41 | €1,289 | €4,243 | +€2,954 | +229% |
| Cash at bank and in hand | 54/58 | €12,352 | €3,642 | -€8,710 | -70.5% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,035 | -€510 | -33.0% |
| Total equity and liabilities | 10/49 | €37,768 | €35,667 | -€2,101 | -5.6% |
| Equity | 10/15 | -€4,686 | €2,983 | +€7,669 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €1,983 | +€1,983 | |
| Distributable reserves | 133 | - | €1,983 | +€1,983 | |
| Profit (loss) carried forward | 14 | -€5,686 | €0 | +€5,686 | |
| Amounts payable | 17/49 | €42,454 | €32,684 | -€9,770 | -23.0% |
| Amounts payable within one year | 42/48 | €32,454 | €29,586 | -€2,868 | -8.8% |
| Trade debts | 44 | €3,494 | €6,662 | +€3,168 | +90.7% |
| Suppliers | 440/4 | €3,494 | €6,662 | +€3,168 | +90.7% |
| Taxes, remuneration and social security | 45 | €1,820 | €2,784 | +€963 | +52.9% |
| Taxes | 450/3 | - | €793 | +€793 | |
| Remuneration and social security | 454/9 | €1,820 | €1,990 | +€170 | +9.3% |
| Other amounts payable | 47/48 | €27,140 | €20,141 | -€6,999 | -25.8% |
| Accrued charges and deferred income | 492/3 | €10,000 | €3,098 | -€6,902 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,462 | €9,192 | +€729 | +8.6% |
| Other operating charges | 640/8 | €1,104 | €841 | -€262 | -23.8% |
| Non-recurring operating charges | 66A | - | €338 | +€338 | |
| Gross operating margin | 9900 | €4,002 | €18,882 | +€14,879 | +372% |
| Operating profit (loss) | 9901 | -€5,564 | €8,511 | +€14,075 | |
| Financial income | 75/76B | €18 | €99 | +€81 | +437% |
| Recurring financial income | 75 | €18 | €99 | +€81 | +437% |
| Financial charges | 65/66B | €141 | €148 | +€7 | +5.1% |
| Recurring financial charges | 65 | €141 | €148 | +€7 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,686 | €8,462 | +€14,148 | |
| Income taxes | 67/77 | - | €793 | +€793 | |
| Profit (loss) for the period | 9904 | -€5,686 | €7,669 | +€13,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,686 | €7,669 | +€13,355 |
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 20 October 2026 via checked.be.