BRIVALELA: 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.
BRIVALELA
Largest movements
- Tangible fixed assets -€71,540
down €71,540 (-8.6%), from €834,239 to €762,698
of which Land and buildings: -€38,610
- Cash +€32,342
up €32,342 (+26.5%), from €122,049 to €154,390
- Profit (loss) carried forward -€30,558
down €30,558 (-35.0%), from -€87,385 to -€117,943
- Gross operating margin -€590
down €590 (-2.6%), from €22,464 to €21,874
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €958,227 | €917,089 | -€41,139 | -4.3% |
| Fixed assets | 21/28 | €834,239 | €762,698 | -€71,540 | -8.6% |
| Tangible fixed assets | 22/27 | €834,239 | €762,698 | -€71,540 | -8.6% |
| Land and buildings | 22 | €750,214 | €711,604 | -€38,610 | -5.1% |
| Furniture and vehicles | 24 | €84,025 | €51,095 | -€32,930 | -39.2% |
| Current assets | 29/58 | €123,989 | €154,390 | +€30,402 | +24.5% |
| Amounts receivable within one year | 40/41 | €1,940 | - | -€1,940 | |
| Trade receivables | 40 | €1,940 | - | -€1,940 | |
| Cash at bank and in hand | 54/58 | €122,049 | €154,390 | +€32,342 | +26.5% |
| Total equity and liabilities | 10/49 | €958,227 | €917,089 | -€41,139 | -4.3% |
| Equity | 10/15 | €17,651 | -€17,055 | -€34,706 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Outside capital | 11 | €80,000 | €80,000 | = | 0.0% |
| Share premium | 1100/10 | - | €80,000 | +€80,000 | |
| Other | 1109/19 | €80,000 | - | -€80,000 | |
| Reserves | 13 | €25,035 | €20,888 | -€4,148 | -16.6% |
| Tax-exempt reserves | 132 | €25,035 | €20,888 | -€4,148 | -16.6% |
| Profit (loss) carried forward | 14 | -€87,385 | -€117,943 | -€30,558 | -35.0% |
| Provisions and deferred taxes | 16 | €10,516 | €8,774 | -€1,742 | -16.6% |
| Deferred taxes | 168 | €10,516 | €8,774 | -€1,742 | -16.6% |
| Amounts payable | 17/49 | €930,061 | €925,370 | -€4,691 | -0.5% |
| Amounts payable within one year | 42/48 | €930,006 | €925,370 | -€4,636 | -0.5% |
| Trade debts | 44 | €2,372 | €1,276 | -€1,097 | -46.2% |
| Suppliers | 440/4 | €2,372 | €1,276 | -€1,097 | -46.2% |
| Other amounts payable | 47/48 | €927,634 | €924,094 | -€3,540 | -0.4% |
| Accrued charges and deferred income | 492/3 | €55 | - | -€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,770 | €35,770 | = | 0.0% |
| Other operating charges | 640/8 | €2,011 | €2,011 | = | 0.0% |
| Gross operating margin | 9900 | €22,464 | €21,874 | -€590 | -2.6% |
| Operating profit (loss) | 9901 | -€15,317 | -€15,907 | -€590 | -3.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €671 | €670 | -€1 | -0.1% |
| Recurring financial charges | 65 | €671 | €670 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,987 | -€16,577 | -€589 | -3.7% |
| Transfer from deferred taxes | 780 | €871 | €871 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,116 | -€15,705 | -€589 | -3.9% |
| Transfer from tax-exempt reserves | 789 | €2,074 | €2,074 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,042 | -€13,632 | -€589 | -4.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.