BRYVA: 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.
BRYVA
Largest movements
- Cash -€45,911
down €45,911 (-75.1%), from €61,169 to €15,258
mainly Net result for the year (-€36,234) and Trade debts (-€21,104)
- Tangible fixed assets -€13,211
down €13,211 (-13.5%), from €97,824 to €84,613
of which Land and buildings: -€10,244
- Receivables within one year -€10,143
down €10,143 (-34.4%), from €29,517 to €19,374
of which Trade receivables: -€7,917
- Deferred charges and accrued income +€2,367
up €2,367 (+140%), from €1,685 to €4,052
- Reserves -€36,234
down €36,234 (-41.4%), from €87,545 to €51,311
of which Distributable reserves: -€36,234
- Trade debts -€21,104
down €21,104 (-94.2%), from €22,393 to €1,289
- Debts after one year -€6,837
down €6,837 (-14.1%), from €48,431 to €41,594
- Tax, wage and social debts -€3,073
down €3,073 (-56.6%), from €5,428 to €2,355
- Gross operating margin -€41,932
down €41,932, from €23,083 to -€18,849
- Financial charges -€1,479
down €1,479 (-34.4%), from €4,305 to €2,826
of which Non-recurring financial charges: -€1,728
- Other operating charges -€1,162
down €1,162 (-69.1%), from €1,681 to €520
- Depreciation -€490
down €490 (-3.3%), from €14,731 to €14,242
- Taxes -€473
down €473 (-97.7%), from €484 to €11
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 | €190,195 | €123,297 | -€66,898 | -35.2% |
| Fixed assets | 21/28 | €97,824 | €84,613 | -€13,211 | -13.5% |
| Tangible fixed assets | 22/27 | €97,824 | €84,613 | -€13,211 | -13.5% |
| Land and buildings | 22 | €77,584 | €67,340 | -€10,244 | -13.2% |
| Plant, machinery and equipment | 23 | €16,898 | €13,945 | -€2,954 | -17.5% |
| Furniture and vehicles | 24 | €1,917 | €2,429 | +€512 | +26.7% |
| Other tangible fixed assets | 26 | €1,424 | €899 | -€525 | -36.9% |
| Current assets | 29/58 | €92,371 | €38,684 | -€53,688 | -58.1% |
| Amounts receivable within one year | 40/41 | €29,517 | €19,374 | -€10,143 | -34.4% |
| Trade receivables | 40 | €21,922 | €14,005 | -€7,917 | -36.1% |
| Other amounts receivable | 41 | €7,595 | €5,369 | -€2,226 | -29.3% |
| Cash at bank and in hand | 54/58 | €61,169 | €15,258 | -€45,911 | -75.1% |
| Deferred charges and accrued income | 490/1 | €1,685 | €4,052 | +€2,367 | +140% |
| Total equity and liabilities | 10/49 | €190,195 | €123,297 | -€66,898 | -35.2% |
| Equity | 10/15 | €106,145 | €69,911 | -€36,234 | -34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,545 | €51,311 | -€36,234 | -41.4% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €68,795 | €32,561 | -€36,234 | -52.7% |
| Amounts payable | 17/49 | €84,050 | €53,385 | -€30,664 | -36.5% |
| Amounts payable after more than one year | 17 | €48,431 | €41,594 | -€6,837 | -14.1% |
| Financial debts | 170/4 | €48,431 | €41,594 | -€6,837 | -14.1% |
| Amounts payable within one year | 42/48 | €35,616 | €11,790 | -€23,825 | -66.9% |
| Current portion of amounts payable after more than one year | 42 | €6,837 | €6,837 | = | 0.0% |
| Trade debts | 44 | €22,393 | €1,289 | -€21,104 | -94.2% |
| Suppliers | 440/4 | €22,393 | €1,289 | -€21,104 | -94.2% |
| Taxes, remuneration and social security | 45 | €5,428 | €2,355 | -€3,073 | -56.6% |
| Taxes | 450/3 | €5,428 | €2,355 | -€3,073 | -56.6% |
| Other amounts payable | 47/48 | €958 | €1,310 | +€351 | +36.7% |
| Accrued charges and deferred income | 492/3 | €3 | €1 | -€2 | -63.1% |
| Non-recurring operating income | 76A | €11,118 | - | -€11,118 | |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,731 | €14,242 | -€490 | -3.3% |
| Other operating charges | 640/8 | €1,681 | €520 | -€1,162 | -69.1% |
| Gross operating margin | 9900 | €23,083 | -€18,849 | -€41,932 | |
| Operating profit (loss) | 9901 | €6,507 | -€33,610 | -€40,117 | |
| Financial income | 75/76B | €467 | €213 | -€254 | -54.5% |
| Recurring financial income | 75 | €467 | €213 | -€254 | -54.5% |
| Financial charges | 65/66B | €4,305 | €2,826 | -€1,479 | -34.4% |
| Recurring financial charges | 65 | €2,577 | €2,826 | +€248 | +9.6% |
| Non-recurring financial charges | 66B | €1,728 | - | -€1,728 | |
| Profit (loss) for the period before taxes | 9903 | €2,669 | -€36,223 | -€38,892 | |
| Income taxes | 67/77 | €484 | €11 | -€473 | -97.7% |
| Profit (loss) for the period | 9904 | €2,185 | -€36,234 | -€38,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,185 | -€36,234 | -€38,419 |
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 15 October 2026 via checked.be.