BL BRICOMA: 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.
BL BRICOMA
Largest movements
- Cash +€168,682
up €168,682 (+182%), from €92,461 to €261,143
mainly Net result for the year (+€173,533) and Trade debts (+€99,761)
- Stocks and contracts +€123,967
up €123,967 (+98.8%), from €125,533 to €249,500
- Receivables within one year +€17,782
up €17,782 (+55.7%), from €31,934 to €49,716
of which Trade receivables: +€16,012
- Tangible fixed assets +€6,725
up €6,725 (+159%), from €4,216 to €10,942
of which Furniture and vehicles: +€4,523
- Profit (loss) carried forward +€173,533
up €173,533 (+290%), from €59,879 to €233,412
- Trade debts +€99,761
up €99,761 (+111%), from €90,065 to €189,826
- Tax, wage and social debts +€61,699
up €61,699 (+123%), from €49,962 to €111,661
of which Taxes: +€63,449
- Other debts -€16,399
down €16,399 (-47.7%), from €34,400 to €18,001
- Gross operating margin +€159,538
up €159,538 (+207%), from €77,187 to €236,725
- Taxes +€38,501
up €38,501 (+257%), from €14,970 to €53,471
- Financial charges +€7,023
up €7,023 (+3,914%), from €179 to €7,203
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,306 | €572,901 | +€318,594 | +125% |
| Fixed assets | 21/28 | €4,308 | €11,033 | +€6,725 | +156% |
| Tangible fixed assets | 22/27 | €4,216 | €10,942 | +€6,725 | +159% |
| Plant, machinery and equipment | 23 | - | €2,202 | +€2,202 | |
| Furniture and vehicles | 24 | €4,216 | €8,739 | +€4,523 | +107% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €249,998 | €561,868 | +€311,869 | +125% |
| Stocks and contracts in progress | 3 | €125,533 | €249,500 | +€123,967 | +98.8% |
| Stocks | 30/36 | €125,533 | €249,500 | +€123,967 | +98.8% |
| Amounts receivable within one year | 40/41 | €31,934 | €49,716 | +€17,782 | +55.7% |
| Trade receivables | 40 | €31,634 | €47,646 | +€16,012 | +50.6% |
| Other amounts receivable | 41 | €300 | €2,070 | +€1,770 | +590% |
| Cash at bank and in hand | 54/58 | €92,461 | €261,143 | +€168,682 | +182% |
| Deferred charges and accrued income | 490/1 | €70 | €1,509 | +€1,439 | +2,045% |
| Total equity and liabilities | 10/49 | €254,306 | €572,901 | +€318,594 | +125% |
| Equity | 10/15 | €79,879 | €253,412 | +€173,533 | +217% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,879 | €233,412 | +€173,533 | +290% |
| Amounts payable | 17/49 | €174,427 | €319,488 | +€145,061 | +83.2% |
| Amounts payable within one year | 42/48 | €174,427 | €319,488 | +€145,061 | +83.2% |
| Trade debts | 44 | €90,065 | €189,826 | +€99,761 | +111% |
| Suppliers | 440/4 | €90,065 | €189,826 | +€99,761 | +111% |
| Taxes, remuneration and social security | 45 | €49,962 | €111,661 | +€61,699 | +123% |
| Taxes | 450/3 | €48,212 | €111,661 | +€63,449 | +132% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €34,400 | €18,001 | -€16,399 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732 | €2,150 | +€418 | +24.1% |
| Other operating charges | 640/8 | €448 | €85 | -€363 | -81.0% |
| Non-recurring operating charges | 66A | - | €297 | +€297 | |
| Gross operating margin | 9900 | €77,187 | €236,725 | +€159,538 | +207% |
| Operating profit (loss) | 9901 | €75,006 | €234,193 | +€159,186 | +212% |
| Financial income | 75/76B | €22 | €14 | -€8 | -37.1% |
| Recurring financial income | 75 | €22 | €14 | -€8 | -37.1% |
| Financial charges | 65/66B | €179 | €7,203 | +€7,023 | +3,914% |
| Recurring financial charges | 65 | €179 | €7,203 | +€7,023 | +3,914% |
| Profit (loss) for the period before taxes | 9903 | €74,849 | €227,004 | +€152,155 | +203% |
| Income taxes | 67/77 | €14,970 | €53,471 | +€38,501 | +257% |
| Profit (loss) for the period | 9904 | €59,879 | €173,533 | +€113,654 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €59,879 | €173,533 | +€113,654 | +190% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.