BRICK: 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.
BRICK
Largest movements
- Tangible fixed assets -€21,764
down €21,764 (-4.1%), from €534,771 to €513,007
of which Land and buildings: -€16,952
- Cash +€15,314
up €15,314 (+27.1%), from €56,492 to €71,806
mainly Depreciation (+€21,764) and Net result for the year (+€3,851)
- Debts after one year -€10,046
down €10,046 (-12.3%), from €81,460 to €71,414
- Gross operating margin -€7,919
down €7,919 (-15.3%), from €51,683 to €43,764
- Taxes -€3,772
down €3,772 (-32.4%), from €11,647 to €7,874
- Other operating charges +€1,982
up €1,982 (+28.0%), from €7,081 to €9,063
- Depreciation -€801
down €801 (-3.5%), from €22,564 to €21,764
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 | €596,023 | €584,813 | -€11,210 | -1.9% |
| Fixed assets | 21/28 | €534,771 | €513,007 | -€21,764 | -4.1% |
| Tangible fixed assets | 22/27 | €534,771 | €513,007 | -€21,764 | -4.1% |
| Land and buildings | 22 | €525,010 | €508,058 | -€16,952 | -3.2% |
| Plant, machinery and equipment | 23 | €7,322 | €4,949 | -€2,373 | -32.4% |
| Furniture and vehicles | 24 | €2,439 | €0 | -€2,439 | -100.0% |
| Current assets | 29/58 | €61,252 | €71,806 | +€10,554 | +17.2% |
| Amounts receivable within one year | 40/41 | €1,600 | €0 | -€1,600 | -100.0% |
| Trade receivables | 40 | €1,600 | €0 | -€1,600 | -100.0% |
| Cash at bank and in hand | 54/58 | €56,492 | €71,806 | +€15,314 | +27.1% |
| Deferred charges and accrued income | 490/1 | €3,160 | €0 | -€3,160 | -100.0% |
| Total equity and liabilities | 10/49 | €596,023 | €584,813 | -€11,210 | -1.9% |
| Equity | 10/15 | €368,779 | €372,630 | +€3,851 | +1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €254,480 | €258,331 | +€3,851 | +1.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €165,890 | €158,705 | -€7,185 | -4.3% |
| Distributable reserves | 133 | €82,390 | €93,426 | +€11,036 | +13.4% |
| Profit (loss) carried forward | 14 | €52,298 | €52,298 | = | 0.0% |
| Provisions and deferred taxes | 16 | €85,420 | €81,721 | -€3,700 | -4.3% |
| Deferred taxes | 168 | €85,420 | €81,721 | -€3,700 | -4.3% |
| Amounts payable | 17/49 | €141,824 | €130,463 | -€11,361 | -8.0% |
| Amounts payable after more than one year | 17 | €81,460 | €71,414 | -€10,046 | -12.3% |
| Financial debts | 170/4 | €81,460 | €71,414 | -€10,046 | -12.3% |
| Amounts payable within one year | 42/48 | €58,752 | €59,049 | +€297 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €9,847 | €10,046 | +€200 | +2.0% |
| Trade debts | 44 | €5,554 | €7,067 | +€1,513 | +27.2% |
| Suppliers | 440/4 | €5,554 | €7,067 | +€1,513 | +27.2% |
| Taxes, remuneration and social security | 45 | €10,321 | €8,933 | -€1,389 | -13.5% |
| Taxes | 450/3 | €10,321 | €8,933 | -€1,389 | -13.5% |
| Other amounts payable | 47/48 | €33,030 | €33,003 | -€27 | -0.1% |
| Accrued charges and deferred income | 492/3 | €1,611 | €0 | -€1,611 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,564 | €21,764 | -€801 | -3.5% |
| Other operating charges | 640/8 | €7,081 | €9,063 | +€1,982 | +28.0% |
| Gross operating margin | 9900 | €51,683 | €43,764 | -€7,919 | -15.3% |
| Operating profit (loss) | 9901 | €22,038 | €12,937 | -€9,101 | -41.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €5,287 | €4,911 | -€376 | -7.1% |
| Recurring financial charges | 65 | €5,287 | €4,911 | -€376 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €16,751 | €8,026 | -€8,725 | -52.1% |
| Transfer from deferred taxes | 780 | €3,700 | €3,700 | = | 0.0% |
| Income taxes | 67/77 | €11,647 | €7,874 | -€3,772 | -32.4% |
| Profit (loss) for the period | 9904 | €8,804 | €3,851 | -€4,953 | -56.3% |
| Transfer from tax-exempt reserves | 789 | €7,185 | €7,185 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,989 | €11,036 | -€4,953 | -31.0% |
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 10 October 2026 via checked.be.