ABC BRICO: 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.
ABC BRICO
Largest movements
- Stocks and contracts +€38,581
up €38,581 (+17.5%), from €220,295 to €258,877
- Receivables within one year -€17,325
down €17,325 (-88.2%), from €19,643 to €2,319
of which Trade receivables: -€19,643
- Cash +€2,810
up €2,810 (+49.4%), from €5,684 to €8,494
mainly Trade debts (+€62,998) and Receivables within one year (+€17,325)
- Trade debts +€62,998
up €62,998 (+14.7%), from €427,200 to €490,198
- Tax, wage and social debts -€49,353
down €49,353 (-70.5%), from €69,996 to €20,644
of which Remuneration and social security: -€32,791
- Other debts +€9,920
up €9,920 (+3.4%), from €288,026 to €297,946
- Staff costs -€41,654
down €41,654 (-25.0%), from €166,486 to €124,833
- Gross operating margin +€40,026
up €40,026 (+45.4%), from €88,212 to €128,238
- Other operating charges -€8,836
down €8,836 (-95.8%), from €9,223 to €387
- Financial income -€3,889
down €3,889 (-94.7%), from €4,107 to €218
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 | €249,103 | €274,523 | +€25,420 | +10.2% |
| Fixed assets | 21/28 | €3,481 | €4,834 | +€1,353 | +38.9% |
| Tangible fixed assets | 22/27 | €1,981 | €2,834 | +€853 | +43.1% |
| Plant, machinery and equipment | 23 | €1,616 | €872 | -€744 | -46.0% |
| Furniture and vehicles | 24 | €365 | €1,962 | +€1,597 | +437% |
| Financial fixed assets | 28 | €1,500 | €2,000 | +€500 | +33.3% |
| Current assets | 29/58 | €245,622 | €269,689 | +€24,067 | +9.8% |
| Stocks and contracts in progress | 3 | €220,295 | €258,877 | +€38,581 | +17.5% |
| Stocks | 30/36 | €220,295 | €258,877 | +€38,581 | +17.5% |
| Amounts receivable within one year | 40/41 | €19,643 | €2,319 | -€17,325 | -88.2% |
| Trade receivables | 40 | €19,643 | - | -€19,643 | |
| Other amounts receivable | 41 | - | €2,319 | +€2,319 | |
| Cash at bank and in hand | 54/58 | €5,684 | €8,494 | +€2,810 | +49.4% |
| Total equity and liabilities | 10/49 | €249,103 | €274,523 | +€25,420 | +10.2% |
| Equity | 10/15 | -€536,119 | -€534,264 | +€1,855 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€554,719 | -€552,864 | +€1,855 | +0.3% |
| Amounts payable | 17/49 | €785,222 | €808,788 | +€23,566 | +3.0% |
| Amounts payable within one year | 42/48 | €785,222 | €808,788 | +€23,566 | +3.0% |
| Trade debts | 44 | €427,200 | €490,198 | +€62,998 | +14.7% |
| Suppliers | 440/4 | €427,200 | €490,198 | +€62,998 | +14.7% |
| Taxes, remuneration and social security | 45 | €69,996 | €20,644 | -€49,353 | -70.5% |
| Taxes | 450/3 | €32,548 | €15,986 | -€16,562 | -50.9% |
| Remuneration and social security | 454/9 | €37,449 | €4,658 | -€32,791 | -87.6% |
| Other amounts payable | 47/48 | €288,026 | €297,946 | +€9,920 | +3.4% |
| Remuneration, social security and pensions | 62 | €166,486 | €124,833 | -€41,654 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,167 | -€147 | -11.2% |
| Other operating charges | 640/8 | €9,223 | €387 | -€8,836 | -95.8% |
| Gross operating margin | 9900 | €88,212 | €128,238 | +€40,026 | +45.4% |
| Operating profit (loss) | 9901 | -€88,812 | €1,851 | +€90,663 | |
| Financial income | 75/76B | €4,107 | €218 | -€3,889 | -94.7% |
| Recurring financial income | 75 | €4,107 | €218 | -€3,889 | -94.7% |
| Financial charges | 65/66B | €122 | €214 | +€91 | +74.7% |
| Recurring financial charges | 65 | €122 | €214 | +€91 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | -€84,827 | €1,855 | +€86,682 | |
| Profit (loss) for the period | 9904 | -€84,827 | €1,855 | +€86,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,827 | €1,855 | +€86,682 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.