AK 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.
AK BRICO
Largest movements
- Cash +€38,653
up €38,653 (+71.2%), from €54,314 to €92,967
mainly Other debts (+€50,940) and Net result for the year (+€48,755)
- Stocks and contracts -€29,258
down €29,258 (-18.1%), from €161,598 to €132,340
- Trade debts -€145,310
down €145,310 (-51.1%), from €284,451 to €139,141
- Other debts +€50,940
up €50,940 (+55.1%), from €92,396 to €143,336
- Profit (loss) carried forward +€48,755
up €48,755 (+133%), from €36,569 to €85,324
- Tax, wage and social debts +€48,167
up €48,167 (+59.8%), from €80,503 to €128,670
of which Taxes: +€68,967
- Gross operating margin +€90,512
up €90,512 (+87.7%), from €103,225 to €193,737
- Staff costs +€64,776
up €64,776 (+85.8%), from €75,454 to €140,230
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 | €500,619 | €503,172 | +€2,553 | +0.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €21,352 | €16,946 | -€4,406 | -20.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €5,431 | €1,025 | -€4,406 | -81.1% |
| Plant, machinery and equipment | 23 | €306 | - | -€306 | |
| Furniture and vehicles | 24 | €5,125 | €1,025 | -€4,100 | -80.0% |
| Financial fixed assets | 28 | €15,921 | €15,921 | = | 0.0% |
| Current assets | 29/58 | €479,267 | €486,226 | +€6,959 | +1.5% |
| Stocks and contracts in progress | 3 | €161,598 | €132,340 | -€29,258 | -18.1% |
| Stocks | 30/36 | €161,598 | €132,340 | -€29,258 | -18.1% |
| Amounts receivable within one year | 40/41 | €261,115 | €259,070 | -€2,045 | -0.8% |
| Trade receivables | 40 | €253,758 | €259,070 | +€5,312 | +2.1% |
| Other amounts receivable | 41 | €7,357 | - | -€7,357 | |
| Cash at bank and in hand | 54/58 | €54,314 | €92,967 | +€38,653 | +71.2% |
| Deferred charges and accrued income | 490/1 | €2,240 | €1,849 | -€391 | -17.5% |
| Total equity and liabilities | 10/49 | €500,619 | €503,172 | +€2,553 | +0.5% |
| Equity | 10/15 | €43,269 | €92,024 | +€48,755 | +113% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,569 | €85,324 | +€48,755 | +133% |
| Amounts payable | 17/49 | €457,350 | €411,148 | -€46,202 | -10.1% |
| Amounts payable within one year | 42/48 | €457,350 | €411,148 | -€46,202 | -10.1% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €284,451 | €139,141 | -€145,310 | -51.1% |
| Suppliers | 440/4 | €284,451 | €139,141 | -€145,310 | -51.1% |
| Taxes, remuneration and social security | 45 | €80,503 | €128,670 | +€48,167 | +59.8% |
| Taxes | 450/3 | €59,703 | €128,670 | +€68,967 | +116% |
| Remuneration and social security | 454/9 | €20,800 | - | -€20,800 | |
| Other amounts payable | 47/48 | €92,396 | €143,336 | +€50,940 | +55.1% |
| Non-recurring operating income | 76A | €17 | - | -€17 | |
| Remuneration, social security and pensions | 62 | €75,454 | €140,230 | +€64,776 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,685 | €4,406 | -€1,279 | -22.5% |
| Other operating charges | 640/8 | €1,607 | €540 | -€1,067 | -66.4% |
| Non-recurring operating charges | 66A | - | €10 | +€10 | |
| Gross operating margin | 9900 | €103,225 | €193,737 | +€90,512 | +87.7% |
| Operating profit (loss) | 9901 | €20,479 | €48,551 | +€28,072 | +137% |
| Financial income | 75/76B | €17 | €517 | +€500 | +2,941% |
| Recurring financial income | 75 | €17 | €517 | +€500 | +2,941% |
| Financial charges | 65/66B | €281 | €313 | +€32 | +11.4% |
| Recurring financial charges | 65 | €281 | €313 | +€32 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €20,215 | €48,755 | +€28,540 | +141% |
| Profit (loss) for the period | 9904 | €20,215 | €48,755 | +€28,540 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €20,215 | €48,755 | +€28,540 | +141% |
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 14 October 2026 via checked.be.