Bric à Bric: 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.
Bric à Bric
Largest movements
- Stocks and contracts -€598,831
down €598,831 (-30.5%), from €2.0m to €1.4m
- Cash +€116,063
up €116,063 (+104%), from €111,954 to €228,017
mainly Stocks and contracts (+€598,831) and Receivables within one year (+€82,475)
- Receivables within one year -€82,475
down €82,475 (-26.3%), from €313,753 to €231,278
of which Trade receivables: -€244,723
- Debts after one year -€268,817
down €268,817 (-25.6%), from €1.1m to €781,643
- Trade debts -€157,421
down €157,421 (-28.6%), from €550,355 to €392,934
- Other debts -€110,551
down €110,551 (-17.4%), from €635,148 to €524,597
- Profit (loss) carried forward -€44,123
down €44,123 (-36.5%), from €120,905 to €76,782
- Financial charges -€56,568
down €56,568 (-66.5%), from €85,121 to €28,553
- Gross operating margin -€40,134
down €40,134 (-20.3%), from €197,948 to €157,814
- Other operating charges +€22,825
up €22,825 (+398%), from €5,740 to €28,565
- Depreciation +€2,185
up €2,185 (+285%), from €768 to €2,953
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 | €2,469,735 | €1,910,457 | -€559,278 | -22.6% |
| Fixed assets | 21/28 | €81,887 | €88,072 | +€6,185 | +7.6% |
| Tangible fixed assets | 22/27 | €81,887 | €88,072 | +€6,185 | +7.6% |
| Furniture and vehicles | 24 | €81,887 | €88,072 | +€6,185 | +7.6% |
| Current assets | 29/58 | €2,387,848 | €1,822,386 | -€565,462 | -23.7% |
| Stocks and contracts in progress | 3 | €1,961,623 | €1,362,792 | -€598,831 | -30.5% |
| Stocks | 30/36 | €1,961,623 | €1,362,792 | -€598,831 | -30.5% |
| Amounts receivable within one year | 40/41 | €313,753 | €231,278 | -€82,475 | -26.3% |
| Trade receivables | 40 | €297,525 | €52,802 | -€244,723 | -82.3% |
| Other amounts receivable | 41 | €16,229 | €178,476 | +€162,248 | +1,000% |
| Cash at bank and in hand | 54/58 | €111,954 | €228,017 | +€116,063 | +104% |
| Deferred charges and accrued income | 490/1 | €519 | €299 | -€219 | -42.3% |
| Total equity and liabilities | 10/49 | €2,469,735 | €1,910,457 | -€559,278 | -22.6% |
| Equity | 10/15 | €160,905 | €116,782 | -€44,123 | -27.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,905 | €76,782 | -€44,123 | -36.5% |
| Amounts payable | 17/49 | €2,308,830 | €1,793,675 | -€515,155 | -22.3% |
| Amounts payable after more than one year | 17 | €1,050,460 | €781,643 | -€268,817 | -25.6% |
| Financial debts | 170/4 | €1,050,460 | €781,643 | -€268,817 | -25.6% |
| Amounts payable within one year | 42/48 | €1,257,256 | €1,009,916 | -€247,340 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | - | €20,567 | +€20,567 | |
| Trade debts | 44 | €550,355 | €392,934 | -€157,421 | -28.6% |
| Suppliers | 440/4 | €550,355 | €392,934 | -€157,421 | -28.6% |
| Advances received on contracts in progress | 46 | €40,730 | €18,500 | -€22,230 | -54.6% |
| Taxes, remuneration and social security | 45 | €31,023 | €53,318 | +€22,294 | +71.9% |
| Taxes | 450/3 | €31,023 | €53,318 | +€22,294 | +71.9% |
| Other amounts payable | 47/48 | €635,148 | €524,597 | -€110,551 | -17.4% |
| Accrued charges and deferred income | 492/3 | €1,114 | €2,115 | +€1,002 | +89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €2,953 | +€2,185 | +285% |
| Other operating charges | 640/8 | €5,740 | €28,565 | +€22,825 | +398% |
| Gross operating margin | 9900 | €197,948 | €157,814 | -€40,134 | -20.3% |
| Operating profit (loss) | 9901 | €191,439 | €126,296 | -€65,143 | -34.0% |
| Financial income | 75/76B | €0 | €51 | +€51 | +17,490% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +17,490% |
| Financial charges | 65/66B | €85,121 | €28,553 | -€56,568 | -66.5% |
| Recurring financial charges | 65 | €85,121 | €28,553 | -€56,568 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €106,319 | €97,794 | -€8,524 | -8.0% |
| Income taxes | 67/77 | €21,845 | €21,012 | -€834 | -3.8% |
| Profit (loss) for the period | 9904 | €84,473 | €76,782 | -€7,691 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,473 | €76,782 | -€7,691 | -9.1% |
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 23 October 2026 via checked.be.