BRICA: 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.
What changed
BRICA
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€476,007
2024 · €387,491+€88,516
Equity
€1.4m
2024 · €1.4m
Cash
€96,141
2024 · €61,578+€34,563
Balance sheet total
€1.9m
2024 · €1.7m+€137,599
Largest movements
Assets
- Receivables within one year +€107,909
up €107,909 (+20.7%), from €520,108 to €628,018
of which Other amounts receivable: +€108,466
- Cash +€34,563
up €34,563 (+56.1%), from €61,578 to €96,141
mainly Net result for the year (+€476,007) and Other debts (+€120,282)
Equity and liabilities
- Other debts +€120,282
up €120,282 (+33.8%), from €355,725 to €476,007
Income statement
- Financial income +€68,811
up €68,811 (+19.7%), from €349,383 to €418,194
- Taxes +€8,367
up €8,367 (+69.7%), from €11,996 to €20,363
of which Taxes: +€8,600
- Depreciation -€8,135
down €8,135 (-49.0%), from €16,614 to €8,478
- Services and other goods -€8,122
down €8,122 (-2.6%), from €312,313 to €304,191
- Other operating income +€7,431
up €7,431 (+81.2%), from €9,150 to €16,581
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.
Result 2024
€387,491
Turnover
+€3,063
Other operating income
+€7,431
Services and other goods
+€8,122
Depreciation
+€8,135
Other operating charges
+€1,195
Financial income
+€68,811
Financial charges
+€126
Taxes
-€8,367
Result 2025
€476,007
raises the resultlowers the result
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.
From operations
+€510,570
Investment
€0
Financing
-€476,007
Cash 2024
€61,578
From operations (derived)
+€510,570
Net result for the year
+€476,007
Depreciation
+€8,478
Receivables within one year
-€107,909
Deferred charges and accrued income
-€3,605
Trade debts
+€5,721
Tax, wage and social debts
+€11,270
Other debts
+€120,282
Accrued charges and deferred income
+€326
Financing
-€476,007
Contributions, distributions and other
-€476,007
Cash 2025
€96,141
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,747,996 | €1,885,595 | +€137,599 | +7.9% |
| Fixed assets | 21/28 | €1,163,199 | €1,154,721 | -€8,478 | -0.7% |
| Tangible fixed assets | 22/27 | €228,647 | €220,168 | -€8,478 | -3.7% |
| Land and buildings | 22 | €199,816 | €196,215 | -€3,601 | -1.8% |
| Plant, machinery and equipment | 23 | €28,831 | €23,953 | -€4,878 | -16.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €934,552 | €934,552 | = | 0.0% |
| Affiliated companies | 280/1 | €934,552 | €934,552 | = | 0.0% |
| Participating interests | 280 | €934,552 | €934,552 | = | 0.0% |
| Current assets | 29/58 | €584,797 | €730,874 | +€146,078 | +25.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €520,108 | €628,018 | +€107,909 | +20.7% |
| Trade receivables | 40 | €3,706 | €3,150 | -€556 | -15.0% |
| Other amounts receivable | 41 | €516,402 | €624,868 | +€108,466 | +21.0% |
| Cash at bank and in hand | 54/58 | €61,578 | €96,141 | +€34,563 | +56.1% |
| Deferred charges and accrued income | 490/1 | €3,111 | €6,716 | +€3,605 | +116% |
| Total equity and liabilities | 10/49 | €1,747,996 | €1,885,595 | +€137,599 | +7.9% |
| Equity | 10/15 | €1,381,121 | €1,381,121 | = | 0.0% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €1,300,521 | €1,300,521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,275 | €28,275 | = | 0.0% |
| Legal reserve | 130 | €28,275 | €28,275 | = | 0.0% |
| Distributable reserves | 133 | €1,272,246 | €1,272,246 | = | 0.0% |
| Amounts payable | 17/49 | €366,875 | €504,474 | +€137,599 | +37.5% |
| Amounts payable within one year | 42/48 | €366,734 | €504,007 | +€137,273 | +37.4% |
| Trade debts | 44 | €9,648 | €15,369 | +€5,721 | +59.3% |
| Suppliers | 440/4 | €9,648 | €15,369 | +€5,721 | +59.3% |
| Taxes, remuneration and social security | 45 | €1,361 | €12,631 | +€11,270 | +828% |
| Taxes | 450/3 | €1,361 | €12,631 | +€11,270 | +828% |
| Other amounts payable | 47/48 | €355,725 | €476,007 | +€120,282 | +33.8% |
| Accrued charges and deferred income | 492/3 | €141 | €467 | +€326 | +232% |
| Operating income | 70/76A | €401,013 | €411,507 | +€10,494 | +2.6% |
| Turnover | 70 | €391,863 | €394,926 | +€3,063 | +0.8% |
| Other operating income | 74 | €9,150 | €16,581 | +€7,431 | +81.2% |
| Operating charges | 60/66A | €350,052 | €332,600 | -€17,453 | -5.0% |
| Services and other goods | 61 | €312,313 | €304,191 | -€8,122 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,614 | €8,478 | -€8,135 | -49.0% |
| Other operating charges | 640/8 | €21,126 | €19,930 | -€1,195 | -5.7% |
| Operating profit (loss) | 9901 | €50,960 | €78,907 | +€27,947 | +54.8% |
| Financial income | 75/76B | €349,383 | €418,194 | +€68,811 | +19.7% |
| Recurring financial income | 75 | €349,383 | €418,194 | +€68,811 | +19.7% |
| Income from financial fixed assets | 750 | €325,000 | €400,000 | +€75,000 | +23.1% |
| Income from current assets | 751 | €24,383 | €18,194 | -€6,189 | -25.4% |
| Financial charges | 65/66B | €857 | €731 | -€126 | -14.7% |
| Recurring financial charges | 65 | €857 | €731 | -€126 | -14.7% |
| Debt charges | 650 | €58 | €0 | -€58 | -100% |
| Other financial charges | 652/9 | €799 | €731 | -€68 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €399,487 | €496,370 | +€96,883 | +24.3% |
| Income taxes | 67/77 | €11,996 | €20,363 | +€8,367 | +69.7% |
| Taxes | 670/3 | €12,000 | €20,600 | +€8,600 | +71.7% |
| Tax adjustments and reversals of tax provisions | 77 | €4 | €237 | +€233 | +5,701% |
| Profit (loss) for the period | 9904 | €387,491 | €476,007 | +€88,516 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €387,491 | €476,007 | +€88,516 | +22.8% |
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 29 October 2026 via checked.be.