BRICK INVEST: 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.
What changed
BRICK INVEST
NACE 87.302, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€67,439
2024 · €47,096+€20,343
Equity
€1.6m
2024 · €1.6m+€67,439
Cash
€11,365
2024 · €23,475-€12,111
Balance sheet total
€4.3m
2024 · €4.4m-€89,563
Largest movements
Assets
- Tangible fixed assets -€114,616
down €114,616 (-3.8%), from €3.0m to €2.9m
of which Land and buildings: -€114,317
Equity and liabilities
- Debts after one year -€177,231
down €177,231 (-8.6%), from €2.1m to €1.9m
- Reserves +€67,439
up €67,439 (+4.4%), from €1.5m to €1.6m
of which Distributable reserves: +€116,635
Income statement
- Financial income +€27,892
up €27,892 (+3,328%), from €838 to €28,730
- Gross operating margin -€18,337
down €18,337 (-7.6%), from €240,731 to €222,394
- Other operating charges -€6,564
down €6,564 (-83.4%), from €7,867 to €1,303
- Financial charges -€3,622
down €3,622 (-7.2%), from €50,493 to €46,872
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.
Result 2024
€47,096
Gross operating margin
-€18,337
Depreciation
-€0
Other operating charges
+€6,564
Financial income
+€27,892
Financial charges
+€3,622
Taxes
+€603
Result 2025
€67,439
raises the resultlowers the result
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.
From operations
+€126,729
Investment
€0
Financing
-€138,840
Cash 2024
€23,475
From operations (derived)
+€126,729
Net result for the year
+€67,439
Depreciation
+€114,616
Stocks and contracts
-€7,646
Receivables within one year
-€29,429
Smaller working-capital items
+€179
Provisions
-€25,332
Trade debts
+€5,235
Accrued charges and deferred income
+€1,668
Financing
-€138,840
Debts after one year
-€177,231
Current portion of long-term debt
+€18,391
Short-term financial debts
+€20,000
Cash 2025
€11,365
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,426,366 | €4,336,804 | -€89,563 | -2.0% |
| Fixed assets | 21/28 | €3,026,233 | €2,911,617 | -€114,616 | -3.8% |
| Tangible fixed assets | 22/27 | €3,016,233 | €2,901,617 | -€114,616 | -3.8% |
| Land and buildings | 22 | €3,015,934 | €2,901,617 | -€114,317 | -3.8% |
| Plant, machinery and equipment | 23 | €299 | - | -€299 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €1,400,133 | €1,425,186 | +€25,053 | +1.8% |
| Stocks and contracts in progress | 3 | - | €7,646 | +€7,646 | |
| Stocks | 30/36 | - | €7,646 | +€7,646 | |
| Amounts receivable within one year | 40/41 | €1,374,830 | €1,404,258 | +€29,429 | +2.1% |
| Trade receivables | 40 | - | €2,365 | +€2,365 | |
| Other amounts receivable | 41 | €1,374,830 | €1,401,893 | +€27,064 | +2.0% |
| Cash at bank and in hand | 54/58 | €23,475 | €11,365 | -€12,111 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,828 | €1,918 | +€89 | +4.9% |
| Total equity and liabilities | 10/49 | €4,426,366 | €4,336,804 | -€89,563 | -2.0% |
| Equity | 10/15 | €1,551,893 | €1,619,332 | +€67,439 | +4.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,533,343 | €1,600,782 | +€67,439 | +4.4% |
| Tax-exempt reserves | 132 | €1,164,201 | €1,115,005 | -€49,196 | -4.2% |
| Distributable reserves | 133 | €369,142 | €485,777 | +€116,635 | +31.6% |
| Provisions and deferred taxes | 16 | €599,473 | €574,140 | -€25,332 | -4.2% |
| Deferred taxes | 168 | €599,473 | €574,140 | -€25,332 | -4.2% |
| Amounts payable | 17/49 | €2,275,001 | €2,143,331 | -€131,669 | -5.8% |
| Amounts payable after more than one year | 17 | €2,054,419 | €1,877,188 | -€177,231 | -8.6% |
| Financial debts | 170/4 | €2,054,419 | €1,877,188 | -€177,231 | -8.6% |
| Amounts payable within one year | 42/48 | €220,034 | €263,928 | +€43,894 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €159,955 | €178,347 | +€18,391 | +11.5% |
| Financial debts | 43 | €5,074 | €25,074 | +€20,000 | +394% |
| Credit institutions | 430/8 | €5,074 | €25,074 | +€20,000 | +394% |
| Trade debts | 44 | €1,085 | €6,320 | +€5,235 | +482% |
| Suppliers | 440/4 | €1,085 | €6,320 | +€5,235 | +482% |
| Taxes, remuneration and social security | 45 | €42,698 | €43,057 | +€359 | +0.8% |
| Taxes | 450/3 | €42,698 | €43,057 | +€359 | +0.8% |
| Other amounts payable | 47/48 | €11,222 | €11,131 | -€91 | -0.8% |
| Accrued charges and deferred income | 492/3 | €548 | €2,215 | +€1,668 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,616 | €114,616 | +€0 | 0.0% |
| Other operating charges | 640/8 | €7,867 | €1,303 | -€6,564 | -83.4% |
| Gross operating margin | 9900 | €240,731 | €222,394 | -€18,337 | -7.6% |
| Operating profit (loss) | 9901 | €118,249 | €106,476 | -€11,773 | -10.0% |
| Financial income | 75/76B | €838 | €28,730 | +€27,892 | +3,328% |
| Recurring financial income | 75 | €838 | €28,730 | +€27,892 | +3,328% |
| Financial charges | 65/66B | €50,493 | €46,872 | -€3,622 | -7.2% |
| Recurring financial charges | 65 | €50,493 | €46,872 | -€3,622 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €68,593 | €88,334 | +€19,740 | +28.8% |
| Transfer from deferred taxes | 780 | €25,332 | €25,332 | = | 0.0% |
| Income taxes | 67/77 | €46,830 | €46,227 | -€603 | -1.3% |
| Profit (loss) for the period | 9904 | €47,096 | €67,439 | +€20,343 | +43.2% |
| Transfer from tax-exempt reserves | 789 | €49,196 | €49,196 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,292 | €116,635 | +€20,343 | +21.1% |
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 27 October 2026 via checked.be.