BRIEVAN: 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.
BRIEVAN
Largest movements
- Cash -€24,062
down €24,062 (-43.2%), from €55,736 to €31,674
mainly Contributions, distributions and other (-€119,682) and Tax, wage and social debts (-€21,958)
- Receivables within one year +€8,379
up €8,379 (+55.9%), from €14,991 to €23,370
of which Other amounts receivable: +€5,777
- Tangible fixed assets -€4,918
down €4,918 (-35.1%), from €13,998 to €9,080
of which Plant, machinery and equipment: -€3,380
- Reserves -€27,957
down €27,957 (-15.4%), from €181,576 to €153,618
- Other debts +€27,945
up €27,945 (+12.4%), from €224,730 to €252,675
- Tax, wage and social debts -€21,958
down €21,958 (-53.8%), from €40,787 to €18,828
- Gross operating margin -€22,729
down €22,729 (-14.2%), from €159,690 to €136,961
- Taxes -€3,602
down €3,602 (-9.4%), from €38,474 to €34,873
- Financial charges -€3,003
down €3,003 (-52.2%), from €5,752 to €2,749
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,728 | €471,207 | -€19,521 | -4.0% |
| Fixed assets | 21/28 | €416,698 | €411,780 | -€4,918 | -1.2% |
| Tangible fixed assets | 22/27 | €13,998 | €9,080 | -€4,918 | -35.1% |
| Plant, machinery and equipment | 23 | €8,880 | €5,499 | -€3,380 | -38.1% |
| Furniture and vehicles | 24 | €5,118 | €3,580 | -€1,538 | -30.0% |
| Financial fixed assets | 28 | €402,700 | €402,700 | = | 0.0% |
| Current assets | 29/58 | €74,031 | €59,427 | -€14,603 | -19.7% |
| Amounts receivable within one year | 40/41 | €14,991 | €23,370 | +€8,379 | +55.9% |
| Trade receivables | 40 | €3,449 | €6,050 | +€2,602 | +75.4% |
| Other amounts receivable | 41 | €11,543 | €17,320 | +€5,777 | +50.1% |
| Cash at bank and in hand | 54/58 | €55,736 | €31,674 | -€24,062 | -43.2% |
| Deferred charges and accrued income | 490/1 | €3,304 | €4,384 | +€1,080 | +32.7% |
| Total equity and liabilities | 10/49 | €490,728 | €471,207 | -€19,521 | -4.0% |
| Equity | 10/15 | €200,176 | €172,218 | -€27,957 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,576 | €153,618 | -€27,957 | -15.4% |
| Distributable reserves | 133 | €181,576 | €153,618 | -€27,957 | -15.4% |
| Amounts payable | 17/49 | €290,553 | €298,989 | +€8,436 | +2.9% |
| Amounts payable within one year | 42/48 | €289,215 | €297,650 | +€8,435 | +2.9% |
| Financial debts | 43 | €17,088 | €17,007 | -€81 | -0.5% |
| Credit institutions | 430/8 | €17,088 | €17,007 | -€81 | -0.5% |
| Trade debts | 44 | €6,611 | €9,140 | +€2,529 | +38.3% |
| Suppliers | 440/4 | €6,611 | €9,140 | +€2,529 | +38.3% |
| Taxes, remuneration and social security | 45 | €40,787 | €18,828 | -€21,958 | -53.8% |
| Taxes | 450/3 | €40,787 | €18,828 | -€21,958 | -53.8% |
| Other amounts payable | 47/48 | €224,730 | €252,675 | +€27,945 | +12.4% |
| Accrued charges and deferred income | 492/3 | €1,338 | €1,339 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €4,918 | +€668 | +15.7% |
| Other operating charges | 640/8 | €3,328 | €2,202 | -€1,126 | -33.8% |
| Non-recurring operating charges | 66A | €368 | €495 | +€127 | +34.4% |
| Gross operating margin | 9900 | €159,690 | €136,961 | -€22,729 | -14.2% |
| Operating profit (loss) | 9901 | €151,744 | €129,346 | -€22,398 | -14.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -12.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -12.5% |
| Financial charges | 65/66B | €5,752 | €2,749 | -€3,003 | -52.2% |
| Recurring financial charges | 65 | €5,752 | €2,749 | -€3,003 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €145,992 | €126,597 | -€19,395 | -13.3% |
| Income taxes | 67/77 | €38,474 | €34,873 | -€3,602 | -9.4% |
| Profit (loss) for the period | 9904 | €107,517 | €91,724 | -€15,793 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €107,517 | €91,724 | -€15,793 | -14.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.