BRICKLAYER BUILD: 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.
BRICKLAYER BUILD
Largest movements
- Stocks and contracts -€932,450
down €932,450 (-25.4%), from €3.7m to €2.7m
- Receivables within one year -€41,603
down €41,603 (-54.6%), from €76,175 to €34,572
of which Other amounts receivable: -€28,932
- Advances received -€1.1m
down €1.1m (-69.2%), from €1.6m to €490,539
- Profit (loss) carried forward +€294,399
up €294,399 (+106%), from €277,134 to €571,532
- Trade debts +€214,158
up €214,158 (+20.1%), from €1.1m to €1.3m
- Other debts -€158,000
down €158,000 (-28.7%), from €550,868 to €392,868
- Accrued charges and deferred income -€127,790
down €127,790 (-100%), from €127,790 to €0
- Gross operating margin +€20,077
up €20,077 (+5.4%), from €371,920 to €391,998
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 | €3,771,955 | €2,811,313 | -€960,642 | -25.5% |
| Fixed assets | 21/28 | - | €27,949 | +€27,949 | |
| Tangible fixed assets | 22/27 | - | €27,949 | +€27,949 | |
| Furniture and vehicles | 24 | - | €27,949 | +€27,949 | |
| Current assets | 29/58 | €3,771,955 | €2,783,364 | -€988,591 | -26.2% |
| Stocks and contracts in progress | 3 | €3,677,454 | €2,745,004 | -€932,450 | -25.4% |
| Contracts in progress | 37 | €3,677,454 | €2,745,004 | -€932,450 | -25.4% |
| Amounts receivable within one year | 40/41 | €76,175 | €34,572 | -€41,603 | -54.6% |
| Trade receivables | 40 | €15,553 | €2,882 | -€12,671 | -81.5% |
| Other amounts receivable | 41 | €60,622 | €31,690 | -€28,932 | -47.7% |
| Cash at bank and in hand | 54/58 | €18,211 | €982 | -€17,229 | -94.6% |
| Deferred charges and accrued income | 490/1 | €115 | €2,807 | +€2,692 | +2,339% |
| Total equity and liabilities | 10/49 | €3,771,955 | €2,811,313 | -€960,642 | -25.5% |
| Equity | 10/15 | €297,134 | €591,532 | +€294,399 | +99.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,134 | €571,532 | +€294,399 | +106% |
| Amounts payable | 17/49 | €3,474,822 | €2,219,781 | -€1.3m | -36.1% |
| Amounts payable within one year | 42/48 | €3,347,032 | €2,219,781 | -€1.1m | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €79,453 | €58,333 | -€21,120 | -26.6% |
| Trade debts | 44 | €1,063,882 | €1,278,040 | +€214,158 | +20.1% |
| Suppliers | 440/4 | €1,063,882 | €1,278,040 | +€214,158 | +20.1% |
| Advances received on contracts in progress | 46 | €1,594,068 | €490,539 | -€1.1m | -69.2% |
| Taxes, remuneration and social security | 45 | €58,760 | €0 | -€58,760 | -100% |
| Taxes | 450/3 | €58,760 | €0 | -€58,760 | -100% |
| Other amounts payable | 47/48 | €550,868 | €392,868 | -€158,000 | -28.7% |
| Accrued charges and deferred income | 492/3 | €127,790 | €0 | -€127,790 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €530 | +€530 | |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | €371,920 | €391,998 | +€20,077 | +5.4% |
| Operating profit (loss) | 9901 | €371,533 | €390,968 | +€19,435 | +5.2% |
| Financial charges | 65/66B | €2,021 | €1,941 | -€80 | -4.0% |
| Recurring financial charges | 65 | €2,021 | €1,941 | -€80 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €369,512 | €389,027 | +€19,515 | +5.3% |
| Income taxes | 67/77 | €92,378 | €94,628 | +€2,250 | +2.4% |
| Profit (loss) for the period | 9904 | €277,134 | €294,399 | +€17,265 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €277,134 | €294,399 | +€17,265 | +6.2% |
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 15 October 2026 via checked.be.