BRC & Co: 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.
BRC & Co
Largest movements
- Financial fixed assets -€474,335
down €474,335 (-48.7%), from €974,167 to €499,833
- Stocks and contracts +€175,773
up €175,773 (+37.5%), from €468,294 to €644,067
- Receivables within one year +€50,827
up €50,827 (+7.2%), from €709,702 to €760,529
of which Trade receivables: +€84,215
- Cash -€35,144
down €35,144 (-25.6%), from €137,385 to €102,241
mainly Trade debts (-€311,062) and Stocks and contracts (-€175,773)
- Trade debts -€311,062
down €311,062 (-23.1%), from €1.3m to €1.0m
- Profit (loss) carried forward +€83,183
up €83,183 (+19.9%), from €417,962 to €501,145
- Debts after one year -€51,123
down €51,123 (-11.4%), from €450,000 to €398,877
of which Other amounts payable: -€250,000
- Gross operating margin +€253,980
up €253,980 (+50.6%), from €502,302 to €756,282
- Financial income +€147,785
up €147,785 (+1,249%), from €11,835 to €159,621
of which Non-recurring financial income: +€127,059
- Staff costs +€23,297
up €23,297 (+3.1%), from €752,096 to €775,393
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 | €2,440,267 | €2,138,896 | -€301,372 | -12.3% |
| Fixed assets | 21/28 | €1,115,232 | €622,963 | -€492,269 | -44.1% |
| Tangible fixed assets | 22/27 | €141,065 | €123,130 | -€17,934 | -12.7% |
| Plant, machinery and equipment | 23 | €1,351 | €3,178 | +€1,828 | +135% |
| Furniture and vehicles | 24 | €44,144 | €22,493 | -€21,651 | -49.0% |
| Other tangible fixed assets | 26 | €95,569 | €97,458 | +€1,889 | +2.0% |
| Financial fixed assets | 28 | €974,167 | €499,833 | -€474,335 | -48.7% |
| Current assets | 29/58 | €1,325,036 | €1,515,933 | +€190,898 | +14.4% |
| Stocks and contracts in progress | 3 | €468,294 | €644,067 | +€175,773 | +37.5% |
| Stocks | 30/36 | €468,294 | €644,067 | +€175,773 | +37.5% |
| Amounts receivable within one year | 40/41 | €709,702 | €760,529 | +€50,827 | +7.2% |
| Trade receivables | 40 | €445,056 | €529,272 | +€84,215 | +18.9% |
| Other amounts receivable | 41 | €264,646 | €231,257 | -€33,388 | -12.6% |
| Cash at bank and in hand | 54/58 | €137,385 | €102,241 | -€35,144 | -25.6% |
| Deferred charges and accrued income | 490/1 | €9,656 | €9,097 | -€559 | -5.8% |
| Total equity and liabilities | 10/49 | €2,440,267 | €2,138,896 | -€301,372 | -12.3% |
| Equity | 10/15 | €490,962 | €574,145 | +€83,183 | +16.9% |
| Contributions | 10/11 | €69,500 | €69,500 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,962 | €501,145 | +€83,183 | +19.9% |
| Amounts payable | 17/49 | €1,949,305 | €1,564,751 | -€384,555 | -19.7% |
| Amounts payable after more than one year | 17 | €450,000 | €398,877 | -€51,123 | -11.4% |
| Financial debts | 170/4 | €200,000 | €398,877 | +€198,877 | +99.4% |
| Other amounts payable | 178/9 | €250,000 | - | -€250,000 | |
| Amounts payable within one year | 42/48 | €1,479,140 | €1,158,504 | -€320,636 | -21.7% |
| Trade debts | 44 | €1,343,914 | €1,032,852 | -€311,062 | -23.1% |
| Suppliers | 440/4 | €1,343,914 | €1,032,852 | -€311,062 | -23.1% |
| Taxes, remuneration and social security | 45 | €113,612 | €98,460 | -€15,151 | -13.3% |
| Taxes | 450/3 | €3,858 | €2,369 | -€1,489 | -38.6% |
| Remuneration and social security | 454/9 | €109,754 | €96,092 | -€13,662 | -12.4% |
| Other amounts payable | 47/48 | €21,615 | €27,193 | +€5,578 | +25.8% |
| Accrued charges and deferred income | 492/3 | €20,165 | €7,370 | -€12,795 | -63.5% |
| Remuneration, social security and pensions | 62 | €752,096 | €775,393 | +€23,297 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,805 | €37,618 | +€6,813 | +22.1% |
| Other operating charges | 640/8 | €3,559 | €5,706 | +€2,147 | +60.3% |
| Gross operating margin | 9900 | €502,302 | €756,282 | +€253,980 | +50.6% |
| Operating profit (loss) | 9901 | -€284,158 | -€62,435 | +€221,723 | +78.0% |
| Financial income | 75/76B | €11,835 | €159,621 | +€147,785 | +1,249% |
| Recurring financial income | 75 | €10,735 | €31,461 | +€20,726 | +193% |
| Non-recurring financial income | 76B | €1,100 | €128,159 | +€127,059 | +11,551% |
| Financial charges | 65/66B | €10,983 | €13,737 | +€2,755 | +25.1% |
| Recurring financial charges | 65 | €10,983 | €13,737 | +€2,755 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€283,305 | €83,448 | +€366,753 | |
| Income taxes | 67/77 | €111 | €265 | +€154 | +139% |
| Profit (loss) for the period | 9904 | -€283,416 | €83,183 | +€366,599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€283,416 | €83,183 | +€366,599 |
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.