BRICARDO: what changed
Two fiscal 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.
BRICARDO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€21,314
up €21,314 (+10.5%), from €203,064 to €224,378
- Profit (loss) carried forward -€21,011
down €21,011 (-12.2%), from -€172,692 to -€193,704
- Financial charges +€9,205
up €9,205 (+88.6%), from €10,387 to €19,592
of which Non-recurring financial charges: +€8,100
- Other operating charges -€97
down €97 (-16.1%), from €602 to €505
- Gross operating margin -€25
down €25 (-2.8%), from -€889 to -€914
- Financial income -€13
no longer reported in 2024 (was €13)
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,080 | €162,274 | +€194 | +0.1% |
| Current assets | 29/58 | €162,080 | €162,274 | +€194 | +0.1% |
| Stocks and contracts in progress | 3 | €161,892 | €161,892 | = | 0.0% |
| Stocks | 30/36 | €161,892 | €161,892 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €188 | €382 | +€194 | +102.8% |
| Other amounts receivable | 41 | €188 | €382 | +€194 | +102.8% |
| Total equity and liabilities | 10/49 | €162,080 | €162,274 | +€194 | +0.1% |
| Equity | 10/15 | -€154,092 | -€175,104 | -€21,011 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,692 | -€193,704 | -€21,011 | -12.2% |
| Amounts payable | 17/49 | €316,173 | €337,377 | +€21,205 | +6.7% |
| Amounts payable within one year | 42/48 | €316,173 | €337,377 | +€21,205 | +6.7% |
| Financial debts | 43 | €112,999 | €112,999 | = | 0.0% |
| Credit institutions | 430/8 | €112,999 | €112,999 | = | 0.0% |
| Trade debts | 44 | €109 | - | -€109 | |
| Suppliers | 440/4 | €109 | - | -€109 | |
| Other amounts payable | 47/48 | €203,064 | €224,378 | +€21,314 | +10.5% |
| Other operating charges | 640/8 | €602 | €505 | -€97 | -16.1% |
| Gross operating margin | 9900 | -€889 | -€914 | -€25 | -2.8% |
| Operating profit (loss) | 9901 | -€1,491 | -€1,419 | +€72 | +4.8% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €10,387 | €19,592 | +€9,205 | +88.6% |
| Recurring financial charges | 65 | €10,387 | €11,492 | +€1,105 | +10.6% |
| Non-recurring financial charges | 66B | - | €8,100 | +€8,100 | |
| Profit (loss) for the period before taxes | 9903 | -€11,865 | -€21,011 | -€9,146 | -77.1% |
| Profit (loss) for the period | 9904 | -€11,865 | -€21,011 | -€9,146 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,865 | -€21,011 | -€9,146 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.