DVA BRATA: 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.
DVA BRATA
Largest movements
- Tangible fixed assets -€14,033
down €14,033 (-26.3%), from €53,272 to €39,239
of which Furniture and vehicles: -€15,863
- Intangible fixed assets -€11,167
down €11,167 (-36.1%), from €30,934 to €19,767
- Cash +€8,756
up €8,756 (+67.8%), from €12,917 to €21,673
mainly Depreciation (+€14,027) and Investment in fixed assets (net) (+€11,172)
- Profit (loss) carried forward -€21,341
down €21,341 (-13.2%), from €161,137 to €139,795
- Trade debts -€13,222
down €13,222 (-7.2%), from €183,774 to €170,553
- Debts after one year +€8,358
new in 2025: €8,358
- Current portion of long-term debt +€6,831
new in 2025: €6,831
- Staff costs +€38,955
up €38,955 (+41.1%), from €94,869 to €133,824
- Gross operating margin +€29,541
up €29,541 (+21.6%), from €136,715 to €166,256
- Write-downs +€8,667
new in 2025: €8,667
- Other operating charges +€7,272
up €7,272 (+355%), from €2,048 to €9,320
- Financial income -€3,169
down €3,169 (-49.3%), from €6,424 to €3,255
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 | €360,239 | €340,751 | -€19,488 | -5.4% |
| Fixed assets | 21/28 | €86,635 | €61,435 | -€25,199 | -29.1% |
| Intangible fixed assets | 21 | €30,934 | €19,767 | -€11,167 | -36.1% |
| Tangible fixed assets | 22/27 | €53,272 | €39,239 | -€14,033 | -26.3% |
| Plant, machinery and equipment | 23 | €2,721 | €1,873 | -€848 | -31.2% |
| Furniture and vehicles | 24 | €50,398 | €34,535 | -€15,863 | -31.5% |
| Other tangible fixed assets | 26 | €153 | €2,832 | +€2,679 | +1,751% |
| Financial fixed assets | 28 | €2,429 | €2,429 | = | 0.0% |
| Current assets | 29/58 | €273,604 | €279,316 | +€5,712 | +2.1% |
| Stocks and contracts in progress | 3 | €24,000 | €22,000 | -€2,000 | -8.3% |
| Stocks | 30/36 | €24,000 | €22,000 | -€2,000 | -8.3% |
| Amounts receivable within one year | 40/41 | €236,629 | €234,114 | -€2,515 | -1.1% |
| Trade receivables | 40 | €65,573 | €85,905 | +€20,332 | +31.0% |
| Other amounts receivable | 41 | €171,056 | €148,209 | -€22,847 | -13.4% |
| Cash at bank and in hand | 54/58 | €12,917 | €21,673 | +€8,756 | +67.8% |
| Deferred charges and accrued income | 490/1 | €58 | €1,529 | +€1,471 | +2,535% |
| Total equity and liabilities | 10/49 | €360,239 | €340,751 | -€19,488 | -5.4% |
| Equity | 10/15 | €163,137 | €141,795 | -€21,341 | -13.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,137 | €139,795 | -€21,341 | -13.2% |
| Amounts payable | 17/49 | €197,102 | €198,956 | +€1,854 | +0.9% |
| Amounts payable after more than one year | 17 | - | €8,358 | +€8,358 | |
| Financial debts | 170/4 | - | €8,358 | +€8,358 | |
| Amounts payable within one year | 42/48 | €197,102 | €190,598 | -€6,504 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,831 | +€6,831 | |
| Trade debts | 44 | €183,774 | €170,553 | -€13,222 | -7.2% |
| Suppliers | 440/4 | €183,774 | €170,553 | -€13,222 | -7.2% |
| Taxes, remuneration and social security | 45 | €13,328 | €13,215 | -€113 | -0.8% |
| Taxes | 450/3 | €6,870 | €3,784 | -€3,086 | -44.9% |
| Remuneration and social security | 454/9 | €6,458 | €9,431 | +€2,973 | +46.0% |
| Remuneration, social security and pensions | 62 | €94,869 | €133,824 | +€38,955 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,611 | €14,027 | +€2,416 | +20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,667 | +€8,667 | |
| Other operating charges | 640/8 | €2,048 | €9,320 | +€7,272 | +355% |
| Non-recurring operating charges | 66A | - | €6,148 | +€6,148 | |
| Gross operating margin | 9900 | €136,715 | €166,256 | +€29,541 | +21.6% |
| Operating profit (loss) | 9901 | €28,187 | -€5,730 | -€33,917 | |
| Financial income | 75/76B | €6,424 | €3,255 | -€3,169 | -49.3% |
| Recurring financial income | 75 | €6,424 | €3,255 | -€3,169 | -49.3% |
| Financial charges | 65/66B | €17,837 | €15,083 | -€2,754 | -15.4% |
| Recurring financial charges | 65 | €17,837 | €15,083 | -€2,754 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €16,774 | -€17,557 | -€34,332 | |
| Income taxes | 67/77 | €6,723 | €3,784 | -€2,939 | -43.7% |
| Profit (loss) for the period | 9904 | €10,051 | -€21,341 | -€31,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,051 | -€21,341 | -€31,393 |
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.