CENTRE BRIVAKIN: 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.
CENTRE BRIVAKIN
Largest movements
- Tangible fixed assets -€16,127
down €16,127 (-5.4%), from €300,066 to €283,938
of which Land and buildings: -€12,919
- Cash +€8,648
up €8,648 (+224.6%), from €3,851 to €12,499
mainly Net result for the year (+€19,644) and Depreciation (+€17,364)
- Debts after one year -€23,893
down €23,893 (-12.6%), from €189,589 to €165,696
- Other debts +€7,030
up €7,030 (+215.2%), from €3,267 to €10,297
- Reserves +€5,099
up €5,099 (+7.9%), from €64,187 to €69,286
- Tax, wage and social debts +€3,969
up €3,969 (+125.7%), from €3,158 to €7,127
- Gross operating margin +€9,986
up €9,986 (+22.0%), from €45,412 to €55,398
- Taxes +€3,084
up €3,084 (+50.1%), from €6,158 to €9,242
- Depreciation +€925
up €925 (+5.6%), from €16,439 to €17,364
- Financial charges -€642
down €642 (-9.2%), from €6,989 to €6,348
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.
Cash bridge derived
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 | €304,872 | €299,040 | -€5,832 | -1.9% |
| Fixed assets | 21/28 | €300,066 | €283,938 | -€16,127 | -5.4% |
| Tangible fixed assets | 22/27 | €300,066 | €283,938 | -€16,127 | -5.4% |
| Land and buildings | 22 | €287,335 | €274,415 | -€12,919 | -4.5% |
| Plant, machinery and equipment | 23 | €7,934 | €5,804 | -€2,129 | -26.8% |
| Furniture and vehicles | 24 | €4,797 | €3,719 | -€1,079 | -22.5% |
| Current assets | 29/58 | €4,806 | €15,101 | +€10,295 | +214.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,022 | +€1,022 | |
| Trade receivables | 40 | €0 | €1,022 | +€1,022 | |
| Cash at bank and in hand | 54/58 | €3,851 | €12,499 | +€8,648 | +224.6% |
| Deferred charges and accrued income | 490/1 | €955 | €1,580 | +€625 | +65.5% |
| Total equity and liabilities | 10/49 | €304,872 | €299,040 | -€5,832 | -1.9% |
| Equity | 10/15 | €84,187 | €89,286 | +€5,099 | +6.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,187 | €69,286 | +€5,099 | +7.9% |
| Distributable reserves | 133 | €64,187 | €69,286 | +€5,099 | +7.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €220,685 | €209,753 | -€10,932 | -5.0% |
| Amounts payable after more than one year | 17 | €189,589 | €165,696 | -€23,893 | -12.6% |
| Financial debts | 170/4 | €189,589 | €165,696 | -€23,893 | -12.6% |
| Amounts payable within one year | 42/48 | €31,096 | €44,057 | +€12,962 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €24,665 | €25,397 | +€733 | +3.0% |
| Trade debts | 44 | €6 | €1,237 | +€1,230 | +20338.2% |
| Suppliers | 440/4 | €6 | €1,237 | +€1,230 | +20338.2% |
| Taxes, remuneration and social security | 45 | €3,158 | €7,127 | +€3,969 | +125.7% |
| Taxes | 450/3 | €3,158 | €7,127 | +€3,969 | +125.7% |
| Other amounts payable | 47/48 | €3,267 | €10,297 | +€7,030 | +215.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,439 | €17,364 | +€925 | +5.6% |
| Other operating charges | 640/8 | €2,723 | €2,808 | +€85 | +3.1% |
| Gross operating margin | 9900 | €45,412 | €55,398 | +€9,986 | +22.0% |
| Operating profit (loss) | 9901 | €26,250 | €35,226 | +€8,976 | +34.2% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €6,989 | €6,348 | -€642 | -9.2% |
| Recurring financial charges | 65 | €6,989 | €6,348 | -€642 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €19,260 | €28,885 | +€9,625 | +50.0% |
| Income taxes | 67/77 | €6,158 | €9,242 | +€3,084 | +50.1% |
| Profit (loss) for the period | 9904 | €13,102 | €19,644 | +€6,541 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,102 | €19,644 | +€6,541 | +49.9% |
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 10 October 2026 via checked.be.