BRIC.EU: 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.EU
Largest movements
- Receivables within one year -€89,853
down €89,853 (-98.3%), from €91,397 to €1,544
of which Trade receivables: -€87,660
- Cash +€79,608
up €79,608 (+2,379%), from €3,346 to €82,954
mainly Receivables within one year (+€89,853) and Trade debts (+€22,239)
- Profit (loss) carried forward -€34,059
down €34,059 (-136%), from -€25,077 to -€59,136
- Trade debts +€22,239
up €22,239 (+49.0%), from €45,379 to €67,618
- Tax, wage and social debts +€1,569
new in 2025: €1,569
- Gross operating margin -€47,387
down €47,387, from €14,134 to -€33,253
- Depreciation -€530
down €530 (-100%), from €530 to €0
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 | €95,302 | €85,051 | -€10,251 | -10.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €95,302 | €85,051 | -€10,251 | -10.8% |
| Amounts receivable within one year | 40/41 | €91,397 | €1,544 | -€89,853 | -98.3% |
| Trade receivables | 40 | €89,146 | €1,486 | -€87,660 | -98.3% |
| Other amounts receivable | 41 | €2,251 | €58 | -€2,193 | -97.4% |
| Cash at bank and in hand | 54/58 | €3,346 | €82,954 | +€79,608 | +2,379% |
| Deferred charges and accrued income | 490/1 | €559 | €553 | -€6 | -1.0% |
| Total equity and liabilities | 10/49 | €95,302 | €85,051 | -€10,251 | -10.8% |
| Equity | 10/15 | €34,923 | €864 | -€34,059 | -97.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,077 | -€59,136 | -€34,059 | -136% |
| Amounts payable | 17/49 | €60,379 | €84,187 | +€23,808 | +39.4% |
| Amounts payable within one year | 42/48 | €60,379 | €84,187 | +€23,808 | +39.4% |
| Trade debts | 44 | €45,379 | €67,618 | +€22,239 | +49.0% |
| Suppliers | 440/4 | €45,379 | €67,618 | +€22,239 | +49.0% |
| Taxes, remuneration and social security | 45 | - | €1,569 | +€1,569 | |
| Taxes | 450/3 | - | €1,569 | +€1,569 | |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €0 | -€530 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €513 | €594 | +€81 | +15.7% |
| Gross operating margin | 9900 | €14,134 | -€33,253 | -€47,387 | |
| Operating profit (loss) | 9901 | €13,091 | -€33,847 | -€46,938 | |
| Financial charges | 65/66B | €216 | €212 | -€4 | -1.6% |
| Recurring financial charges | 65 | €216 | €212 | -€4 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €12,875 | -€34,059 | -€46,934 | |
| Profit (loss) for the period | 9904 | €12,875 | -€34,059 | -€46,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,875 | -€34,059 | -€46,934 |
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 13 October 2026 via checked.be.