BRICARRELAGE: 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.
BRICARRELAGE
Largest movements
- Receivables within one year -€17,177
no longer reported in 2025 (was €17,177)
- Cash +€16,630
up €16,630 (+190%), from €8,776 to €25,406
- Receivables after one year +€3,010
new in 2025: €3,010
- Tangible fixed assets +€2,584
up €2,584 (+132%), from €1,952 to €4,537
- Tax, wage and social debts +€6,934
up €6,934 (+64.5%), from €10,759 to €17,693
of which Taxes: +€8,434
- Profit (loss) carried forward -€2,242
down €2,242 (-8.3%), from -€27,170 to -€29,412
- Other debts +€354
up €354 (+0.8%), from €42,817 to €43,171
- Gross operating margin +€24,349
up €24,349 (+37.9%), from €64,224 to €88,573
- Staff costs -€15,466
no longer reported in 2025 (was €15,466)
- Other operating charges +€9,250
up €9,250 (+29.6%), from €31,214 to €40,464
- Depreciation +€911
up €911 (+110%), from €827 to €1,738
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,405 | €33,452 | +€5,047 | +17.8% |
| Fixed assets | 21/28 | €2,452 | €5,037 | +€2,584 | +105% |
| Tangible fixed assets | 22/27 | €1,952 | €4,537 | +€2,584 | +132% |
| Furniture and vehicles | 24 | €1,952 | €4,537 | +€2,584 | +132% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €25,953 | €28,416 | +€2,463 | +9.5% |
| Amounts receivable after more than one year | 29 | - | €3,010 | +€3,010 | |
| Trade receivables | 290 | - | €3,010 | +€3,010 | |
| Amounts receivable within one year | 40/41 | €17,177 | - | -€17,177 | |
| Trade receivables | 40 | €17,177 | - | -€17,177 | |
| Cash at bank and in hand | 54/58 | €8,776 | €25,406 | +€16,630 | +190% |
| Total equity and liabilities | 10/49 | €28,405 | €33,452 | +€5,047 | +17.8% |
| Equity | 10/15 | -€25,170 | -€27,412 | -€2,242 | -8.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,170 | -€29,412 | -€2,242 | -8.3% |
| Amounts payable | 17/49 | €53,576 | €60,864 | +€7,289 | +13.6% |
| Amounts payable within one year | 42/48 | €53,576 | €60,864 | +€7,289 | +13.6% |
| Taxes, remuneration and social security | 45 | €10,759 | €17,693 | +€6,934 | +64.5% |
| Taxes | 450/3 | €8,759 | €17,193 | +€8,434 | +96.3% |
| Remuneration and social security | 454/9 | €2,000 | €500 | -€1,500 | -75.0% |
| Other amounts payable | 47/48 | €42,817 | €43,171 | +€354 | +0.8% |
| Remuneration, social security and pensions | 62 | €15,466 | - | -€15,466 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €1,738 | +€911 | +110% |
| Other operating charges | 640/8 | €31,214 | €40,464 | +€9,250 | +29.6% |
| Gross operating margin | 9900 | €64,224 | €88,573 | +€24,349 | +37.9% |
| Operating profit (loss) | 9901 | €16,717 | €46,371 | +€29,654 | +177% |
| Financial income | 75/76B | €4 | €3 | -€0 | -6.0% |
| Recurring financial income | 75 | €4 | €3 | -€0 | -6.0% |
| Financial charges | 65/66B | €183 | €96 | -€87 | -47.5% |
| Recurring financial charges | 65 | €183 | €96 | -€87 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €16,537 | €46,278 | +€29,741 | +180% |
| Profit (loss) for the period | 9904 | €16,537 | €46,278 | +€29,741 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €16,537 | €46,278 | +€29,741 | +180% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.