2BRICKS: 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.
2BRICKS
Largest movements
- Tangible fixed assets -€162,731
down €162,731 (-8.7%), from €1.9m to €1.7m
of which Plant, machinery and equipment: -€140,399
- Reserves -€128,881
down €128,881 (-78.6%), from €164,034 to €35,153
of which Distributable reserves: -€125,494
- Debts after one year -€128,486
down €128,486 (-10.6%), from €1.2m to €1.1m
- Other debts +€121,605
up €121,605 (+36.6%), from €332,508 to €454,113
- Other operating charges -€186,361
down €186,361 (-94.4%), from €197,317 to €10,956
- Depreciation -€122,027
down €122,027 (-42.9%), from €284,758 to €162,731
- Gross operating margin -€76,323
down €76,323 (-41.6%), from €183,608 to €107,284
- Financial charges -€15,326
down €15,326 (-24.2%), from €63,299 to €47,972
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 | €1,876,709 | €1,728,929 | -€147,780 | -7.9% |
| Fixed assets | 21/28 | €1,865,762 | €1,703,032 | -€162,731 | -8.7% |
| Tangible fixed assets | 22/27 | €1,865,762 | €1,703,032 | -€162,731 | -8.7% |
| Land and buildings | 22 | €1,149,369 | €1,127,037 | -€22,331 | -1.9% |
| Plant, machinery and equipment | 23 | €716,394 | €575,995 | -€140,399 | -19.6% |
| Current assets | 29/58 | €10,947 | €25,898 | +€14,951 | +137% |
| Amounts receivable within one year | 40/41 | €656 | €489 | -€167 | -25.5% |
| Trade receivables | 40 | €656 | €489 | -€167 | -25.5% |
| Cash at bank and in hand | 54/58 | €8,265 | €24,259 | +€15,994 | +194% |
| Deferred charges and accrued income | 490/1 | €2,026 | €1,150 | -€876 | -43.3% |
| Total equity and liabilities | 10/49 | €1,876,709 | €1,728,929 | -€147,780 | -7.9% |
| Equity | 10/15 | €175,166 | €46,284 | -€128,881 | -73.6% |
| Contributions | 10/11 | €7,254 | €7,254 | = | 0.0% |
| Reserves | 13 | €164,034 | €35,153 | -€128,881 | -78.6% |
| Tax-exempt reserves | 132 | €3,387 | - | -€3,387 | |
| Distributable reserves | 133 | €160,647 | €35,153 | -€125,494 | -78.1% |
| Profit (loss) carried forward | 14 | €3,877 | €3,877 | = | 0.0% |
| Provisions and deferred taxes | 16 | €6,048 | - | -€6,048 | |
| Deferred taxes | 168 | €6,048 | - | -€6,048 | |
| Amounts payable | 17/49 | €1,695,496 | €1,682,645 | -€12,851 | -0.8% |
| Amounts payable after more than one year | 17 | €1,213,165 | €1,084,679 | -€128,486 | -10.6% |
| Financial debts | 170/4 | €1,213,165 | €1,084,679 | -€128,486 | -10.6% |
| Amounts payable within one year | 42/48 | €478,118 | €595,019 | +€116,901 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €126,228 | €131,433 | +€5,205 | +4.1% |
| Financial debts | 43 | €2,995 | - | -€2,995 | |
| Credit institutions | 430/8 | €2,995 | - | -€2,995 | |
| Trade debts | 44 | €12,394 | €7,174 | -€5,220 | -42.1% |
| Suppliers | 440/4 | €12,394 | €7,174 | -€5,220 | -42.1% |
| Taxes, remuneration and social security | 45 | €3,994 | €2,300 | -€1,694 | -42.4% |
| Taxes | 450/3 | €2,831 | €1,841 | -€990 | -35.0% |
| Remuneration and social security | 454/9 | €1,163 | €459 | -€704 | -60.5% |
| Other amounts payable | 47/48 | €332,508 | €454,113 | +€121,605 | +36.6% |
| Accrued charges and deferred income | 492/3 | €4,212 | €2,946 | -€1,266 | -30.1% |
| Remuneration, social security and pensions | 62 | €21,788 | €20,555 | -€1,234 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284,758 | €162,731 | -€122,027 | -42.9% |
| Other operating charges | 640/8 | €197,317 | €10,956 | -€186,361 | -94.4% |
| Gross operating margin | 9900 | €183,608 | €107,284 | -€76,323 | -41.6% |
| Operating profit (loss) | 9901 | -€320,256 | -€86,957 | +€233,299 | +72.8% |
| Financial charges | 65/66B | €63,299 | €47,972 | -€15,326 | -24.2% |
| Recurring financial charges | 65 | €63,299 | €47,972 | -€15,326 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€383,554 | -€134,929 | +€248,625 | +64.8% |
| Transfer from deferred taxes | 780 | €6,048 | €6,048 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€377,506 | -€128,881 | +€248,625 | +65.9% |
| Transfer from tax-exempt reserves | 789 | €3,387 | €3,387 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€374,119 | -€125,494 | +€248,625 | +66.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.