In Brevi: 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.
In Brevi
Largest movements
- Tangible fixed assets -€1,514
down €1,514 (-100%), from €1,514 to €0
of which Furniture and vehicles: -€1,286
- Receivables within one year +€1,198
up €1,198 (+8.3%), from €14,369 to €15,567
of which Other amounts receivable: +€4,973
- Cash -€942
down €942 (-51.4%), from €1,833 to €891
mainly Debts after one year (-€14,000) and Receivables within one year (-€1,198)
- Debts after one year -€14,000
down €14,000 (-100%), from €14,000 to €0
- Reserves +€9,288
new in 2025: €9,288
- Tax, wage and social debts +€3,102
up €3,102 (+149%), from €2,084 to €5,186
- Profit (loss) carried forward +€832
up €832, from -€832 to €0
- Other debts -€527
down €527 (-100%), from €527 to €0
- Gross operating margin +€9,420
up €9,420 (+110%), from €8,577 to €17,997
- Taxes +€3,373
up €3,373 (+207%), from €1,632 to €5,006
- Depreciation -€1,245
down €1,245 (-45.1%), from €2,759 to €1,514
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 | €18,463 | €17,246 | -€1,217 | -6.6% |
| Fixed assets | 21/28 | €1,514 | €0 | -€1,514 | -100% |
| Tangible fixed assets | 22/27 | €1,514 | €0 | -€1,514 | -100% |
| Plant, machinery and equipment | 23 | €228 | €0 | -€228 | -100% |
| Furniture and vehicles | 24 | €1,286 | €0 | -€1,286 | -100% |
| Current assets | 29/58 | €16,949 | €17,246 | +€297 | +1.8% |
| Amounts receivable within one year | 40/41 | €14,369 | €15,567 | +€1,198 | +8.3% |
| Trade receivables | 40 | €14,369 | €10,594 | -€3,776 | -26.3% |
| Other amounts receivable | 41 | - | €4,973 | +€4,973 | |
| Cash at bank and in hand | 54/58 | €1,833 | €891 | -€942 | -51.4% |
| Deferred charges and accrued income | 490/1 | €747 | €789 | +€42 | +5.6% |
| Total equity and liabilities | 10/49 | €18,463 | €17,246 | -€1,217 | -6.6% |
| Equity | 10/15 | €1,668 | €11,788 | +€10,120 | +607% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €9,288 | +€9,288 | |
| Distributable reserves | 133 | - | €9,288 | +€9,288 | |
| Profit (loss) carried forward | 14 | -€832 | €0 | +€832 | |
| Amounts payable | 17/49 | €16,796 | €5,458 | -€11,337 | -67.5% |
| Amounts payable after more than one year | 17 | €14,000 | €0 | -€14,000 | -100% |
| Financial debts | 170/4 | €14,000 | €0 | -€14,000 | -100% |
| Amounts payable within one year | 42/48 | €2,796 | €5,458 | +€2,663 | +95.2% |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Trade debts | 44 | €185 | €251 | +€67 | +36.1% |
| Suppliers | 440/4 | €185 | €251 | +€67 | +36.1% |
| Taxes, remuneration and social security | 45 | €2,084 | €5,186 | +€3,102 | +149% |
| Taxes | 450/3 | €2,084 | €5,186 | +€3,102 | +149% |
| Other amounts payable | 47/48 | €527 | €0 | -€527 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,759 | €1,514 | -€1,245 | -45.1% |
| Other operating charges | 640/8 | €1,093 | €1,194 | +€102 | +9.3% |
| Gross operating margin | 9900 | €8,577 | €17,997 | +€9,420 | +110% |
| Operating profit (loss) | 9901 | €4,725 | €15,288 | +€10,563 | +224% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €131 | €162 | +€31 | +23.6% |
| Recurring financial charges | 65 | €131 | €162 | +€31 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €4,594 | €15,126 | +€10,532 | +229% |
| Income taxes | 67/77 | €1,632 | €5,006 | +€3,373 | +207% |
| Profit (loss) for the period | 9904 | €2,962 | €10,120 | +€7,159 | +242% |
| Profit (loss) for the period to be appropriated | 9905 | €2,962 | €10,120 | +€7,159 | +242% |
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 31 October 2026 via checked.be.