A-Bricks: 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.
A-Bricks
Largest movements
- Stocks and contracts +€304,805
up €304,805 (+9.7%), from €3.1m to €3.4m
- Receivables within one year +€158,792
up €158,792 (+43.4%), from €366,134 to €524,926
of which Other amounts receivable: +€161,295
- Short-term financial debts +€473,087
up €473,087 (+22.0%), from €2.2m to €2.6m
of which Credit institutions: +€473,087
- Profit (loss) carried forward -€246,070
down €246,070 (-136%), from -€181,522 to -€427,592
- Debts after one year +€214,411
up €214,411 (+19.1%), from €1.1m to €1.3m
- Accrued charges and deferred income +€79,073
up €79,073 (+150%), from €52,816 to €131,889
- Trade debts -€40,896
down €40,896 (-82.5%), from €49,568 to €8,672
- Gross operating margin -€37,478
down €37,478 (-587%), from -€6,390 to -€43,868
- Financial charges +€16,571
up €16,571 (+9.0%), from €184,719 to €201,290
- Financial income -€10,015
down €10,015 (-50.2%), from €19,936 to €9,921
- Other operating charges +€700
up €700 (+6.9%), from €10,097 to €10,796
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 | €3,537,368 | €3,995,701 | +€458,333 | +13.0% |
| Fixed assets | 21/28 | €2,550 | €2,550 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €3,534,818 | €3,993,151 | +€458,333 | +13.0% |
| Stocks and contracts in progress | 3 | €3,134,472 | €3,439,278 | +€304,805 | +9.7% |
| Stocks | 30/36 | €3,134,472 | €3,439,278 | +€304,805 | +9.7% |
| Amounts receivable within one year | 40/41 | €366,134 | €524,926 | +€158,792 | +43.4% |
| Trade receivables | 40 | €55,660 | €53,157 | -€2,503 | -4.5% |
| Other amounts receivable | 41 | €310,474 | €471,769 | +€161,295 | +52.0% |
| Cash at bank and in hand | 54/58 | €32,360 | €28,459 | -€3,902 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,852 | €488 | -€1,363 | -73.6% |
| Total equity and liabilities | 10/49 | €3,537,368 | €3,995,701 | +€458,333 | +13.0% |
| Equity | 10/15 | -€70,466 | -€316,536 | -€246,070 | -349% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €11,056 | €11,056 | = | 0.0% |
| Distributable reserves | 133 | €11,056 | €11,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,522 | -€427,592 | -€246,070 | -136% |
| Amounts payable | 17/49 | €3,607,835 | €4,312,237 | +€704,403 | +19.5% |
| Amounts payable after more than one year | 17 | €1,125,000 | €1,339,411 | +€214,411 | +19.1% |
| Financial debts | 170/4 | €1,125,000 | €1,339,411 | +€214,411 | +19.1% |
| Amounts payable within one year | 42/48 | €2,430,018 | €2,840,937 | +€410,919 | +16.9% |
| Financial debts | 43 | €2,154,435 | €2,627,522 | +€473,087 | +22.0% |
| Credit institutions | 430/8 | €2,154,435 | €2,627,522 | +€473,087 | +22.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €49,568 | €8,672 | -€40,896 | -82.5% |
| Suppliers | 440/4 | €49,568 | €8,672 | -€40,896 | -82.5% |
| Taxes, remuneration and social security | 45 | €16,039 | €18,795 | +€2,755 | +17.2% |
| Taxes | 450/3 | €16,039 | €17,934 | +€1,894 | +11.8% |
| Remuneration and social security | 454/9 | - | €861 | +€861 | |
| Other amounts payable | 47/48 | €209,976 | €185,949 | -€24,027 | -11.4% |
| Accrued charges and deferred income | 492/3 | €52,816 | €131,889 | +€79,073 | +150% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €0 | -€53 | -100% |
| Other operating charges | 640/8 | €10,097 | €10,796 | +€700 | +6.9% |
| Gross operating margin | 9900 | -€6,390 | -€43,868 | -€37,478 | -587% |
| Operating profit (loss) | 9901 | -€16,539 | -€54,664 | -€38,125 | -231% |
| Financial income | 75/76B | €19,936 | €9,921 | -€10,015 | -50.2% |
| Recurring financial income | 75 | €19,936 | €9,921 | -€10,015 | -50.2% |
| Financial charges | 65/66B | €184,719 | €201,290 | +€16,571 | +9.0% |
| Recurring financial charges | 65 | €184,719 | €201,290 | +€16,571 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€181,322 | -€246,033 | -€64,711 | -35.7% |
| Income taxes | 67/77 | €200 | €37 | -€163 | -81.7% |
| Profit (loss) for the period | 9904 | -€181,522 | -€246,070 | -€64,548 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€181,522 | -€246,070 | -€64,548 | -35.6% |
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 14 October 2026 via checked.be.