BRICK THE RULES: 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 THE RULES
Largest movements
- Cash +€376,927
up €376,927 (+91.4%), from €412,195 to €789,122
mainly Receivables within one year (+€177,463) and Other debts (+€143,493)
- Receivables within one year -€177,463
down €177,463 (-83.7%), from €211,978 to €34,516
of which Trade receivables: -€177,574
- Other debts +€143,493
up €143,493 (+40.1%), from €358,000 to €501,492
- Reserves +€54,385
up €54,385 (+28.8%), from €188,566 to €242,952
- Trade debts +€14,239
up €14,239 (+81.8%), from €17,405 to €31,644
- Gross operating margin -€23,216
down €23,216 (-10.4%), from €223,939 to €200,723
- Staff costs +€14,648
up €14,648 (+24.5%), from €59,826 to €74,474
- Taxes +€6,026
up €6,026 (+17.3%), from €34,788 to €40,814
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €628,649 | €833,993 | +€205,344 | +32.7% |
| Fixed assets | 21/28 | €4,476 | €9,941 | +€5,466 | +122% |
| Tangible fixed assets | 22/27 | €4,113 | €9,578 | +€5,466 | +133% |
| Plant, machinery and equipment | 23 | - | €5,277 | +€5,277 | |
| Furniture and vehicles | 24 | €4,113 | €4,302 | +€189 | +4.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €624,174 | €824,051 | +€199,878 | +32.0% |
| Amounts receivable within one year | 40/41 | €211,978 | €34,516 | -€177,463 | -83.7% |
| Trade receivables | 40 | €211,978 | €34,404 | -€177,574 | -83.8% |
| Other amounts receivable | 41 | - | €112 | +€112 | |
| Cash at bank and in hand | 54/58 | €412,195 | €789,122 | +€376,927 | +91.4% |
| Deferred charges and accrued income | 490/1 | - | €413 | +€413 | |
| Total equity and liabilities | 10/49 | €628,649 | €833,993 | +€205,344 | +32.7% |
| Equity | 10/15 | €199,066 | €253,452 | +€54,385 | +27.3% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Reserves | 13 | €188,566 | €242,952 | +€54,385 | +28.8% |
| Distributable reserves | 133 | €188,566 | €242,952 | +€54,385 | +28.8% |
| Amounts payable | 17/49 | €429,583 | €580,541 | +€150,958 | +35.1% |
| Amounts payable after more than one year | 17 | €501 | - | -€501 | |
| Financial debts | 170/4 | €501 | - | -€501 | |
| Amounts payable within one year | 42/48 | €429,082 | €580,541 | +€151,459 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €4,453 | €801 | -€3,652 | -82.0% |
| Trade debts | 44 | €17,405 | €31,644 | +€14,239 | +81.8% |
| Suppliers | 440/4 | €17,405 | €31,644 | +€14,239 | +81.8% |
| Taxes, remuneration and social security | 45 | €49,225 | €46,604 | -€2,621 | -5.3% |
| Taxes | 450/3 | €43,445 | €38,026 | -€5,419 | -12.5% |
| Remuneration and social security | 454/9 | €5,780 | €8,578 | +€2,798 | +48.4% |
| Other amounts payable | 47/48 | €358,000 | €501,492 | +€143,493 | +40.1% |
| Remuneration, social security and pensions | 62 | €59,826 | €74,474 | +€14,648 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,410 | €2,201 | +€791 | +56.1% |
| Other operating charges | 640/8 | €1,187 | €1,524 | +€337 | +28.3% |
| Gross operating margin | 9900 | €223,939 | €200,723 | -€23,216 | -10.4% |
| Operating profit (loss) | 9901 | €161,516 | €122,525 | -€38,992 | -24.1% |
| Financial income | 75/76B | €353 | €482 | +€128 | +36.4% |
| Recurring financial income | 75 | €353 | €482 | +€128 | +36.4% |
| Financial charges | 65/66B | €833 | €891 | +€58 | +6.9% |
| Recurring financial charges | 65 | €833 | €891 | +€58 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €161,036 | €122,115 | -€38,921 | -24.2% |
| Income taxes | 67/77 | €34,788 | €40,814 | +€6,026 | +17.3% |
| Profit (loss) for the period | 9904 | €126,249 | €81,302 | -€44,947 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €126,249 | €81,302 | -€44,947 | -35.6% |
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 16 October 2026 via checked.be.