BREVU: 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.
BREVU
Largest movements
- Receivables within one year +€18,099
up €18,099 (+330.9%), from €5,470 to €23,570
of which Trade receivables: +€15,664
- Cash +€5,216
up €5,216 (+59.3%), from €8,801 to €14,017
mainly Net result for the year (+€23,881) and Tax, wage and social debts (+€1,127)
- Tangible fixed assets +€1,456
up €1,456 (+98.2%), from €1,482 to €2,939
- Profit (loss) carried forward +€23,881
up €23,881 (+68.8%), from -€34,730 to -€10,849
- Tax, wage and social debts +€1,127
up €1,127 (+68.1%), from €1,656 to €2,784
- Other debts -€595
down €595 (-100.0%), from €595 to €0
- Gross operating margin +€31,779
up €31,779, from -€4,238 to €27,541
- Other operating charges +€1,108
new in 2025: €1,108
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.
Cash bridge derived
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 | €15,754 | €40,526 | +€24,772 | +157.2% |
| Fixed assets | 21/28 | €1,482 | €2,939 | +€1,456 | +98.2% |
| Tangible fixed assets | 22/27 | €1,482 | €2,939 | +€1,456 | +98.2% |
| Plant, machinery and equipment | 23 | €1,482 | €2,939 | +€1,456 | +98.2% |
| Current assets | 29/58 | €14,272 | €37,587 | +€23,315 | +163.4% |
| Amounts receivable within one year | 40/41 | €5,470 | €23,570 | +€18,099 | +330.9% |
| Trade receivables | 40 | €2,244 | €17,908 | +€15,664 | +698.0% |
| Other amounts receivable | 41 | €3,226 | €5,662 | +€2,435 | +75.5% |
| Cash at bank and in hand | 54/58 | €8,801 | €14,017 | +€5,216 | +59.3% |
| Total equity and liabilities | 10/49 | €15,754 | €40,526 | +€24,772 | +157.2% |
| Equity | 10/15 | €12,682 | €36,562 | +€23,881 | +188.3% |
| Reserves | 13 | €47,412 | €47,412 | = | 0.0% |
| Distributable reserves | 133 | €47,412 | €47,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,730 | -€10,849 | +€23,881 | +68.8% |
| Amounts payable | 17/49 | €3,073 | €3,963 | +€891 | +29.0% |
| Amounts payable within one year | 42/48 | €3,073 | €3,963 | +€891 | +29.0% |
| Trade debts | 44 | €821 | €1,180 | +€359 | +43.7% |
| Suppliers | 440/4 | €821 | €1,180 | +€359 | +43.7% |
| Taxes, remuneration and social security | 45 | €1,656 | €2,784 | +€1,127 | +68.1% |
| Taxes | 450/3 | €1,656 | €2,784 | +€1,127 | +68.1% |
| Other amounts payable | 47/48 | €595 | €0 | -€595 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €685 | +€156 | +29.5% |
| Other operating charges | 640/8 | - | €1,108 | +€1,108 | |
| Gross operating margin | 9900 | -€4,238 | €27,541 | +€31,779 | |
| Operating profit (loss) | 9901 | -€4,767 | €25,749 | +€30,515 | |
| Financial income | 75/76B | - | €116 | +€116 | |
| Recurring financial income | 75 | - | €116 | +€116 | |
| Financial charges | 65/66B | €2,007 | €1,799 | -€208 | -10.4% |
| Recurring financial charges | 65 | €2,007 | €1,799 | -€208 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,774 | €24,066 | +€30,839 | |
| Income taxes | 67/77 | €185 | €185 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€6,959 | €23,881 | +€30,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,959 | €23,881 | +€30,839 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.