BRYVAN: 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.
BRYVAN
Largest movements
- Cash -€20,137
down €20,137 (-49.5%), from €40,694 to €20,557
mainly Other debts (-€103,850) and Contributions, distributions and other (-€32,997)
- Receivables within one year -€13,100
down €13,100 (-100%), from €13,100 to €0
- Other debts -€103,850
down €103,850 (-10.8%), from €957,276 to €853,425
- Reserves +€57,212
up €57,212 (+20.0%), from €285,661 to €342,873
of which Distributable reserves: +€57,212
- Financial income +€95,447
up €95,447 (+146,481%), from €65 to €95,512
- Gross operating margin -€34,116
down €34,116 (-68.0%), from €50,154 to €16,037
- Depreciation -€4,124
down €4,124 (-94.4%), from €4,368 to €243
- Taxes -€1,395
down €1,395 (-11.2%), from €12,429 to €11,034
- Other operating charges +€610
up €610 (+9.0%), from €6,750 to €7,359
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 | €1,306,470 | €1,272,990 | -€33,480 | -2.6% |
| Fixed assets | 21/28 | €1,252,676 | €1,252,432 | -€243 | 0.0% |
| Tangible fixed assets | 22/27 | €85,257 | €85,014 | -€243 | -0.3% |
| Land and buildings | 22 | €85,257 | €85,014 | -€243 | -0.3% |
| Financial fixed assets | 28 | €1,167,419 | €1,167,419 | = | 0.0% |
| Current assets | 29/58 | €53,794 | €20,557 | -€33,237 | -61.8% |
| Amounts receivable within one year | 40/41 | €13,100 | €0 | -€13,100 | -100% |
| Other amounts receivable | 41 | €13,100 | €0 | -€13,100 | -100% |
| Cash at bank and in hand | 54/58 | €40,694 | €20,557 | -€20,137 | -49.5% |
| Total equity and liabilities | 10/49 | €1,306,470 | €1,272,990 | -€33,480 | -2.6% |
| Equity | 10/15 | €344,999 | €404,873 | +€59,874 | +17.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €285,661 | €342,873 | +€57,212 | +20.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €279,461 | €336,673 | +€57,212 | +20.5% |
| Profit (loss) carried forward | 14 | -€2,662 | €0 | +€2,662 | |
| Amounts payable | 17/49 | €961,471 | €868,117 | -€93,354 | -9.7% |
| Amounts payable within one year | 42/48 | €961,471 | €867,989 | -€93,482 | -9.7% |
| Trade debts | 44 | €126 | €1,042 | +€916 | +727% |
| Suppliers | 440/4 | €126 | €1,042 | +€916 | +727% |
| Taxes, remuneration and social security | 45 | €4,069 | €13,521 | +€9,452 | +232% |
| Taxes | 450/3 | €4,069 | €13,521 | +€9,452 | +232% |
| Other amounts payable | 47/48 | €957,276 | €853,425 | -€103,850 | -10.8% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,368 | €243 | -€4,124 | -94.4% |
| Other operating charges | 640/8 | €6,750 | €7,359 | +€610 | +9.0% |
| Gross operating margin | 9900 | €50,154 | €16,037 | -€34,116 | -68.0% |
| Operating profit (loss) | 9901 | €39,036 | €8,435 | -€30,602 | -78.4% |
| Financial income | 75/76B | €65 | €95,512 | +€95,447 | +146,481% |
| Recurring financial income | 75 | €65 | €95,512 | +€95,447 | +146,481% |
| Financial charges | 65/66B | €38 | €42 | +€4 | +11.3% |
| Recurring financial charges | 65 | €38 | €42 | +€4 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €39,064 | €103,905 | +€64,841 | +166% |
| Income taxes | 67/77 | €12,429 | €11,034 | -€1,395 | -11.2% |
| Profit (loss) for the period | 9904 | €26,635 | €92,871 | +€66,236 | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €26,635 | €92,871 | +€66,236 | +249% |
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 27 October 2026 via checked.be.