BRIVA: 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.
BRIVA
Largest movements
- Tangible fixed assets +€176,999
up €176,999 (+692%), from €25,579 to €202,578
of which Land and buildings: +€178,906
- Cash +€118,062
up €118,062 (+81.7%), from €144,477 to €262,539
mainly Debts after one year (+€206,394) and Net result for the year (+€176,291)
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Receivables within one year -€29,697
down €29,697 (-43.3%), from €68,555 to €38,859
of which Trade receivables: -€29,556
- Debts after one year +€206,394
new in 2025: €206,394
- Reserves +€190,048
up €190,048 (+53.6%), from €354,327 to €544,375
of which Distributable reserves: +€105,848
- Other debts -€51,785
down €51,785 (-100%), from €51,785 to €0
- Tax, wage and social debts -€17,730
down €17,730 (-35.4%), from €50,020 to €32,290
- Profit (loss) carried forward -€13,757
down €13,757 (-32.9%), from -€41,751 to -€55,507
- Gross operating margin -€260,208
down €260,208 (-50.1%), from €519,396 to €259,187
- Taxes -€84,222
down €84,222 (-56.0%), from €150,529 to €66,308
- Financial income +€9,665
up €9,665 (+353%), from €2,740 to €12,406
- Depreciation +€6,061
up €6,061 (+67.3%), from €9,008 to €15,069
- Financial charges +€5,402
up €5,402 (+73.7%), from €7,327 to €12,729
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 | €438,851 | €756,142 | +€317,291 | +72.3% |
| Fixed assets | 21/28 | €25,579 | €202,578 | +€176,999 | +692% |
| Tangible fixed assets | 22/27 | €25,579 | €202,578 | +€176,999 | +692% |
| Land and buildings | 22 | €10,321 | €189,227 | +€178,906 | +1,733% |
| Plant, machinery and equipment | 23 | €14,479 | €13,094 | -€1,385 | -9.6% |
| Furniture and vehicles | 24 | €779 | €257 | -€521 | -66.9% |
| Current assets | 29/58 | €413,272 | €553,564 | +€140,292 | +33.9% |
| Amounts receivable within one year | 40/41 | €68,555 | €38,859 | -€29,697 | -43.3% |
| Trade receivables | 40 | €67,478 | €37,922 | -€29,556 | -43.8% |
| Other amounts receivable | 41 | €1,078 | €937 | -€141 | -13.1% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €144,477 | €262,539 | +€118,062 | +81.7% |
| Deferred charges and accrued income | 490/1 | €240 | €2,167 | +€1,926 | +802% |
| Total equity and liabilities | 10/49 | €438,851 | €756,142 | +€317,291 | +72.3% |
| Equity | 10/15 | €332,577 | €508,868 | +€176,291 | +53.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €354,327 | €544,375 | +€190,048 | +53.6% |
| Tax-exempt reserves | 132 | - | €84,200 | +€84,200 | |
| Distributable reserves | 133 | €354,327 | €460,175 | +€105,848 | +29.9% |
| Profit (loss) carried forward | 14 | -€41,751 | -€55,507 | -€13,757 | -32.9% |
| Amounts payable | 17/49 | €106,275 | €247,274 | +€140,999 | +133% |
| Amounts payable after more than one year | 17 | - | €206,394 | +€206,394 | |
| Other amounts payable | 178/9 | - | €206,394 | +€206,394 | |
| Amounts payable within one year | 42/48 | €106,275 | €40,880 | -€65,395 | -61.5% |
| Trade debts | 44 | €4,470 | €8,590 | +€4,120 | +92.2% |
| Suppliers | 440/4 | €4,470 | €8,590 | +€4,120 | +92.2% |
| Taxes, remuneration and social security | 45 | €50,020 | €32,290 | -€17,730 | -35.4% |
| Taxes | 450/3 | €50,020 | €32,290 | -€17,730 | -35.4% |
| Other amounts payable | 47/48 | €51,785 | €0 | -€51,785 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,008 | €15,069 | +€6,061 | +67.3% |
| Other operating charges | 640/8 | €945 | €1,195 | +€251 | +26.5% |
| Gross operating margin | 9900 | €519,396 | €259,187 | -€260,208 | -50.1% |
| Operating profit (loss) | 9901 | €509,443 | €242,923 | -€266,521 | -52.3% |
| Financial income | 75/76B | €2,740 | €12,406 | +€9,665 | +353% |
| Recurring financial income | 75 | €2,740 | €12,406 | +€9,665 | +353% |
| Financial charges | 65/66B | €7,327 | €12,729 | +€5,402 | +73.7% |
| Recurring financial charges | 65 | €7,327 | €12,729 | +€5,402 | +73.7% |
| Profit (loss) for the period before taxes | 9903 | €504,857 | €242,599 | -€262,258 | -51.9% |
| Income taxes | 67/77 | €150,529 | €66,308 | -€84,222 | -56.0% |
| Profit (loss) for the period | 9904 | €354,327 | €176,291 | -€178,036 | -50.2% |
| Transfer to tax-exempt reserves | 689 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €354,327 | €92,091 | -€262,236 | -74.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.