BRICKS: 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.
BRICKS
Largest movements
- Tangible fixed assets +€20,251
up €20,251 (+363.1%), from €5,578 to €25,828
of which Furniture and vehicles: +€20,251
- Receivables within one year -€15,053
down €15,053 (-98.6%), from €15,260 to €206
of which Trade receivables: -€9,134
- Deferred charges and accrued income +€10,812
up €10,812 (+686.5%), from €1,575 to €12,387
- Cash -€4,360
down €4,360 (-74.2%), from €5,879 to €1,519
mainly Investment in fixed assets (net) (-€21,600) and Deferred charges and accrued income (-€10,812)
- Profit (loss) carried forward +€8,459
up €8,459 (+65.0%), from €13,004 to €21,463
- Tax, wage and social debts +€3,536
up €3,536 (+1250.0%), from €283 to €3,819
- Trade debts -€745
no longer reported in 2025 (was €745)
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin +€5,204
up €5,204 (+39.7%), from €13,111 to €18,315
- Other operating charges +€4,524
up €4,524 (+1168.1%), from €387 to €4,912
- Taxes +€3,253
up €3,253 (+1150.0%), from €283 to €3,536
- Depreciation +€1,349
new in 2025: €1,349
- Financial income -€328
down €328 (-65.7%), from €500 to €172
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 | €28,291 | €39,941 | +€11,649 | +41.2% |
| Fixed assets | 21/28 | €5,578 | €25,828 | +€20,251 | +363.1% |
| Tangible fixed assets | 22/27 | €5,578 | €25,828 | +€20,251 | +363.1% |
| Land and buildings | 22 | €5,578 | €5,578 | = | 0.0% |
| Furniture and vehicles | 24 | - | €20,251 | +€20,251 | |
| Current assets | 29/58 | €22,714 | €14,112 | -€8,601 | -37.9% |
| Amounts receivable within one year | 40/41 | €15,260 | €206 | -€15,053 | -98.6% |
| Trade receivables | 40 | €9,134 | - | -€9,134 | |
| Other amounts receivable | 41 | €6,126 | €206 | -€5,920 | -96.6% |
| Cash at bank and in hand | 54/58 | €5,879 | €1,519 | -€4,360 | -74.2% |
| Deferred charges and accrued income | 490/1 | €1,575 | €12,387 | +€10,812 | +686.5% |
| Total equity and liabilities | 10/49 | €28,291 | €39,941 | +€11,649 | +41.2% |
| Equity | 10/15 | €27,264 | €35,722 | +€8,459 | +31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,004 | €21,463 | +€8,459 | +65.0% |
| Amounts payable | 17/49 | €1,028 | €4,218 | +€3,191 | +310.5% |
| Amounts payable within one year | 42/48 | €1,028 | €3,819 | +€2,791 | +271.6% |
| Trade debts | 44 | €745 | - | -€745 | |
| Suppliers | 440/4 | €745 | - | -€745 | |
| Taxes, remuneration and social security | 45 | €283 | €3,819 | +€3,536 | +1250.0% |
| Taxes | 450/3 | €283 | €3,819 | +€3,536 | +1250.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,349 | +€1,349 | |
| Other operating charges | 640/8 | €387 | €4,912 | +€4,524 | +1168.1% |
| Gross operating margin | 9900 | €13,111 | €18,315 | +€5,204 | +39.7% |
| Operating profit (loss) | 9901 | €12,724 | €12,054 | -€670 | -5.3% |
| Financial income | 75/76B | €500 | €172 | -€328 | -65.7% |
| Recurring financial income | 75 | €500 | €172 | -€328 | -65.7% |
| Financial charges | 65/66B | €44 | €231 | +€188 | +431.0% |
| Recurring financial charges | 65 | €44 | €231 | +€188 | +431.0% |
| Profit (loss) for the period before taxes | 9903 | €13,180 | €11,994 | -€1,186 | -9.0% |
| Income taxes | 67/77 | €283 | €3,536 | +€3,253 | +1150.0% |
| Profit (loss) for the period | 9904 | €12,897 | €8,459 | -€4,439 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,897 | €8,459 | -€4,439 | -34.4% |
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 2 October 2026 via checked.be.