BRICK & BUILD: 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.
BRICK & BUILD
Largest movements
- Tangible fixed assets -€13,018
down €13,018 (-3.2%), from €400,711 to €387,693
- Debts after one year -€21,901
down €21,901 (-7.6%), from €286,889 to €264,987
- Other debts +€6,551
up €6,551 (+10.1%), from €64,583 to €71,134
- Financial charges +€806
up €806 (+9.5%), from €8,445 to €9,250
- Gross operating margin +€728
up €728 (+2.9%), from €24,837 to €25,565
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 | €408,485 | €394,545 | -€13,941 | -3.4% |
| Fixed assets | 21/28 | €400,711 | €387,693 | -€13,018 | -3.2% |
| Tangible fixed assets | 22/27 | €400,711 | €387,693 | -€13,018 | -3.2% |
| Land and buildings | 22 | €400,711 | €387,693 | -€13,018 | -3.2% |
| Current assets | 29/58 | €7,774 | €6,852 | -€923 | -11.9% |
| Amounts receivable within one year | 40/41 | €744 | €744 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €744 | €744 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,530 | €2,357 | -€173 | -6.8% |
| Deferred charges and accrued income | 490/1 | €4,500 | €3,750 | -€750 | -16.7% |
| Total equity and liabilities | 10/49 | €408,485 | €394,545 | -€13,941 | -3.4% |
| Equity | 10/15 | €29,158 | €29,384 | +€225 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,158 | €9,384 | +€225 | +2.5% |
| Distributable reserves | 133 | €9,158 | €9,384 | +€225 | +2.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €379,327 | €365,161 | -€14,166 | -3.7% |
| Amounts payable after more than one year | 17 | €286,889 | €264,987 | -€21,901 | -7.6% |
| Financial debts | 170/4 | €286,889 | €264,987 | -€21,901 | -7.6% |
| Amounts payable within one year | 42/48 | €89,624 | €96,218 | +€6,594 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €21,483 | €21,901 | +€418 | +1.9% |
| Trade debts | 44 | €3,558 | €3,182 | -€375 | -10.5% |
| Suppliers | 440/4 | €3,558 | €3,182 | -€375 | -10.5% |
| Other amounts payable | 47/48 | €64,583 | €71,134 | +€6,551 | +10.1% |
| Accrued charges and deferred income | 492/3 | €2,815 | €3,956 | +€1,142 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,018 | €13,018 | = | 0.0% |
| Other operating charges | 640/8 | €2,982 | €3,071 | +€89 | +3.0% |
| Gross operating margin | 9900 | €24,837 | €25,565 | +€728 | +2.9% |
| Operating profit (loss) | 9901 | €8,837 | €9,476 | +€639 | +7.2% |
| Financial charges | 65/66B | €8,445 | €9,250 | +€806 | +9.5% |
| Recurring financial charges | 65 | €8,445 | €9,250 | +€806 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €392 | €225 | -€167 | -42.5% |
| Profit (loss) for the period | 9904 | €392 | €225 | -€167 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €392 | €225 | -€167 | -42.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.