BRICAM: 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.
BRICAM
Largest movements
- Current investments +€40,000
up €40,000 (+23.5%), from €170,000 to €210,000
- Cash -€17,621
down €17,621 (-31.0%), from €56,749 to €39,129
mainly Current investments (-€40,000) and Contributions, distributions and other (-€27,638)
- Receivables after one year -€6,600
down €6,600 (-33.3%), from €19,800 to €13,200
- Receivables within one year +€5,931
up €5,931 (+29.5%), from €20,126 to €26,057
of which Other amounts receivable: +€3,000
- Reserves +€15,896
up €15,896 (+9.1%), from €174,647 to €190,543
of which Distributable reserves: +€15,896
- Other debts +€5,642
up €5,642 (+25.6%), from €22,003 to €27,646
- Financial income +€1,312
up €1,312 (+29.1%), from €4,514 to €5,827
- Gross operating margin +€930
up €930 (+1.6%), from €58,520 to €59,450
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 | €267,323 | €291,400 | +€24,077 | +9.0% |
| Fixed assets | 21/28 | - | €1,770 | +€1,770 | |
| Tangible fixed assets | 22/27 | - | €1,770 | +€1,770 | |
| Furniture and vehicles | 24 | - | €1,770 | +€1,770 | |
| Current assets | 29/58 | €267,323 | €289,631 | +€22,307 | +8.3% |
| Amounts receivable after more than one year | 29 | €19,800 | €13,200 | -€6,600 | -33.3% |
| Other amounts receivable | 291 | €19,800 | €13,200 | -€6,600 | -33.3% |
| Amounts receivable within one year | 40/41 | €20,126 | €26,057 | +€5,931 | +29.5% |
| Trade receivables | 40 | €6,126 | €9,057 | +€2,931 | +47.9% |
| Other amounts receivable | 41 | €14,000 | €17,000 | +€3,000 | +21.4% |
| Current investments | 50/53 | €170,000 | €210,000 | +€40,000 | +23.5% |
| Cash at bank and in hand | 54/58 | €56,749 | €39,129 | -€17,621 | -31.0% |
| Deferred charges and accrued income | 490/1 | €648 | €1,245 | +€596 | +92.0% |
| Total equity and liabilities | 10/49 | €267,323 | €291,400 | +€24,077 | +9.0% |
| Equity | 10/15 | €236,621 | €252,516 | +€15,896 | +6.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €174,647 | €190,543 | +€15,896 | +9.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €168,450 | €184,346 | +€15,896 | +9.4% |
| Amounts payable | 17/49 | €30,703 | €38,884 | +€8,181 | +26.6% |
| Amounts payable within one year | 42/48 | €29,703 | €37,845 | +€8,143 | +27.4% |
| Trade debts | 44 | €384 | €2,699 | +€2,314 | +602% |
| Suppliers | 440/4 | €384 | €2,699 | +€2,314 | +602% |
| Taxes, remuneration and social security | 45 | €7,315 | €7,500 | +€186 | +2.5% |
| Taxes | 450/3 | €7,315 | €7,500 | +€186 | +2.5% |
| Other amounts payable | 47/48 | €22,003 | €27,646 | +€5,642 | +25.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,039 | +€39 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €506 | +€506 | |
| Other operating charges | 640/8 | €437 | €439 | +€3 | +0.7% |
| Gross operating margin | 9900 | €58,520 | €59,450 | +€930 | +1.6% |
| Operating profit (loss) | 9901 | €58,084 | €58,505 | +€421 | +0.7% |
| Financial income | 75/76B | €4,514 | €5,827 | +€1,312 | +29.1% |
| Recurring financial income | 75 | €4,514 | €5,827 | +€1,312 | +29.1% |
| Financial charges | 65/66B | €475 | €521 | +€46 | +9.7% |
| Recurring financial charges | 65 | €475 | €521 | +€46 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €62,123 | €63,811 | +€1,688 | +2.7% |
| Income taxes | 67/77 | €19,775 | €20,278 | +€503 | +2.5% |
| Profit (loss) for the period | 9904 | €42,349 | €43,533 | +€1,185 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,349 | €43,533 | +€1,185 | +2.8% |
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 19 October 2026 via checked.be.