BRICAJOS: 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.
BRICAJOS
Largest movements
- Cash -€89,342
down €89,342 (-64.5%), from €138,620 to €49,278
mainly Contributions, distributions and other (-€120,000) and Debts after one year (-€34,683)
- Tangible fixed assets -€57,089
down €57,089 (-6.5%), from €877,029 to €819,940
- Profit (loss) carried forward -€100,215
down €100,215 (-33.9%), from €296,019 to €195,804
- Debts after one year -€34,683
down €34,683 (-7.6%), from €453,630 to €418,947
- Current portion of long-term debt -€21,648
down €21,648 (-38.4%), from €56,331 to €34,683
- Reserves -€13,694
down €13,694 (-7.6%), from €181,193 to €167,499
of which Tax-exempt reserves: -€13,694
- Gross operating margin +€4,492
up €4,492 (+5.7%), from €79,158 to €83,650
- Depreciation -€4,182
down €4,182 (-6.8%), from €61,271 to €57,089
- Financial income -€2,990
no longer reported in 2025 (was €2,990)
- Taxes +€1,880
up €1,880 (+34.0%), from €5,531 to €7,411
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.
Cash bridge derived
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 | €1,031,956 | €874,739 | -€157,216 | -15.2% |
| Fixed assets | 21/28 | €877,029 | €819,940 | -€57,089 | -6.5% |
| Tangible fixed assets | 22/27 | €877,029 | €819,940 | -€57,089 | -6.5% |
| Land and buildings | 22 | €698,905 | €670,537 | -€28,368 | -4.1% |
| Plant, machinery and equipment | 23 | €534 | €234 | -€300 | -56.2% |
| Furniture and vehicles | 24 | €3,429 | €2,227 | -€1,203 | -35.1% |
| Other tangible fixed assets | 26 | €174,161 | €146,943 | -€27,218 | -15.6% |
| Current assets | 29/58 | €154,927 | €54,799 | -€100,128 | -64.6% |
| Amounts receivable within one year | 40/41 | €13,150 | €5,353 | -€7,797 | -59.3% |
| Trade receivables | 40 | - | €2,067 | +€2,067 | |
| Other amounts receivable | 41 | €13,150 | €3,286 | -€9,864 | -75.0% |
| Cash at bank and in hand | 54/58 | €138,620 | €49,278 | -€89,342 | -64.5% |
| Deferred charges and accrued income | 490/1 | €3,156 | €168 | -€2,988 | -94.7% |
| Total equity and liabilities | 10/49 | €1,031,956 | €874,739 | -€157,216 | -15.2% |
| Equity | 10/15 | €483,409 | €369,501 | -€113,908 | -23.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €181,193 | €167,499 | -€13,694 | -7.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €93,961 | €80,267 | -€13,694 | -14.6% |
| Distributable reserves | 133 | €85,372 | €85,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,019 | €195,804 | -€100,215 | -33.9% |
| Provisions and deferred taxes | 16 | €31,320 | €26,756 | -€4,565 | -14.6% |
| Deferred taxes | 168 | €31,320 | €26,756 | -€4,565 | -14.6% |
| Amounts payable | 17/49 | €517,226 | €478,483 | -€38,743 | -7.5% |
| Amounts payable after more than one year | 17 | €453,630 | €418,947 | -€34,683 | -7.6% |
| Financial debts | 170/4 | €453,630 | €418,947 | -€34,683 | -7.6% |
| Amounts payable within one year | 42/48 | €62,699 | €59,536 | -€3,163 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €56,331 | €34,683 | -€21,648 | -38.4% |
| Trade debts | 44 | €1,194 | €2,356 | +€1,162 | +97.4% |
| Suppliers | 440/4 | €1,194 | €2,356 | +€1,162 | +97.4% |
| Taxes, remuneration and social security | 45 | €5,121 | €12,308 | +€7,186 | +140.3% |
| Taxes | 450/3 | €5,121 | €12,308 | +€7,186 | +140.3% |
| Other amounts payable | 47/48 | €54 | €10,190 | +€10,136 | +18854.2% |
| Accrued charges and deferred income | 492/3 | €897 | - | -€897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,271 | €57,089 | -€4,182 | -6.8% |
| Other operating charges | 640/8 | €8,255 | €8,511 | +€256 | +3.1% |
| Gross operating margin | 9900 | €79,158 | €83,650 | +€4,492 | +5.7% |
| Operating profit (loss) | 9901 | €9,633 | €18,051 | +€8,418 | +87.4% |
| Financial income | 75/76B | €2,990 | - | -€2,990 | |
| Recurring financial income | 75 | €2,990 | - | -€2,990 | |
| Financial charges | 65/66B | €9,877 | €9,113 | -€764 | -7.7% |
| Recurring financial charges | 65 | €9,877 | €9,113 | -€764 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €2,745 | €8,938 | +€6,192 | +225.6% |
| Transfer from deferred taxes | 780 | €4,565 | €4,565 | = | 0.0% |
| Income taxes | 67/77 | €5,531 | €7,411 | +€1,880 | +34.0% |
| Profit (loss) for the period | 9904 | €1,780 | €6,092 | +€4,312 | +242.3% |
| Transfer from tax-exempt reserves | 789 | €13,694 | €13,694 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,473 | €19,785 | +€4,312 | +27.9% |
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 11 October 2026 via checked.be.