Breznovo: 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.
Breznovo
Largest movements
- Tangible fixed assets -€1,746
down €1,746 (-55.7%), from €3,137 to €1,391
- Cash +€928
up €928 (+17.7%), from €5,234 to €6,163
mainly Depreciation (+€1,746) and Net result for the year (+€1,245)
- Receivables within one year +€326
up €326 (+26.1%), from €1,248 to €1,574
of which Other amounts receivable: +€432
- Stocks and contracts +€182
up €182 (+29.7%), from €614 to €796
- Other debts -€3,327
no longer reported in 2025 (was €3,327)
- Profit (loss) carried forward +€1,245
up €1,245 (+14.7%), from -€8,459 to -€7,214
- Tax, wage and social debts +€1,074
up €1,074 (+37.3%), from €2,879 to €3,953
of which Remuneration and social security: +€1,750
- Trade debts +€700
up €700 (+33.6%), from €2,084 to €2,785
- Purchases and services -€4,200
down €4,200 (-3.3%), from €125,428 to €121,228
- Other operating charges +€796
up €796 (+72.5%), from €1,098 to €1,894
- Taxes +€453
new in 2025: €453
- Depreciation +€442
up €442 (+33.9%), from €1,304 to €1,746
- Gross operating margin -€98
down €98 (-1.6%), from €6,253 to €6,155
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 | €12,233 | €11,924 | -€309 | -2.5% |
| Fixed assets | 21/28 | €5,137 | €3,391 | -€1,746 | -34.0% |
| Tangible fixed assets | 22/27 | €3,137 | €1,391 | -€1,746 | -55.7% |
| Furniture and vehicles | 24 | €3,137 | €1,391 | -€1,746 | -55.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €7,096 | €8,533 | +€1,436 | +20.2% |
| Stocks and contracts in progress | 3 | €614 | €796 | +€182 | +29.7% |
| Stocks | 30/36 | €614 | €796 | +€182 | +29.7% |
| Amounts receivable within one year | 40/41 | €1,248 | €1,574 | +€326 | +26.1% |
| Trade receivables | 40 | €140 | €34 | -€106 | -75.8% |
| Other amounts receivable | 41 | €1,108 | €1,540 | +€432 | +38.9% |
| Cash at bank and in hand | 54/58 | €5,234 | €6,163 | +€928 | +17.7% |
| Total equity and liabilities | 10/49 | €12,233 | €11,924 | -€309 | -2.5% |
| Equity | 10/15 | €3,941 | €5,186 | +€1,245 | +31.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,459 | -€7,214 | +€1,245 | +14.7% |
| Amounts payable | 17/49 | €8,292 | €6,738 | -€1,554 | -18.7% |
| Amounts payable within one year | 42/48 | €8,292 | €6,738 | -€1,554 | -18.7% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €2,084 | €2,785 | +€700 | +33.6% |
| Suppliers | 440/4 | €2,084 | €2,785 | +€700 | +33.6% |
| Taxes, remuneration and social security | 45 | €2,879 | €3,953 | +€1,074 | +37.3% |
| Taxes | 450/3 | €1,129 | €453 | -€676 | -59.9% |
| Remuneration and social security | 454/9 | €1,750 | €3,500 | +€1,750 | +100% |
| Other amounts payable | 47/48 | €3,327 | - | -€3,327 | |
| Goods, raw materials, services and sundry goods | 60/61 | €125,428 | €121,228 | -€4,200 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,304 | €1,746 | +€442 | +33.9% |
| Other operating charges | 640/8 | €1,098 | €1,894 | +€796 | +72.5% |
| Gross operating margin | 9900 | €6,253 | €6,155 | -€98 | -1.6% |
| Operating profit (loss) | 9901 | €3,851 | €2,515 | -€1,335 | -34.7% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €776 | €827 | +€51 | +6.6% |
| Recurring financial charges | 65 | €776 | €827 | +€51 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €3,075 | €1,698 | -€1,377 | -44.8% |
| Income taxes | 67/77 | - | €453 | +€453 | |
| Profit (loss) for the period | 9904 | €3,075 | €1,245 | -€1,830 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,075 | €1,245 | -€1,830 | -59.5% |
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 31 October 2026 via checked.be.