BRICKS 4 BRAINS: 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 4 BRAINS
Largest movements
- Tangible fixed assets -€15,010
down €15,010 (-6.4%), from €233,019 to €218,009
- Debts after one year -€23,083
down €23,083 (-16.6%), from €139,140 to €116,057
- Reserves +€9,719
up €9,719 (+68.6%), from €14,161 to €23,880
- Financial charges -€1,550
down €1,550 (-24.4%), from €6,359 to €4,809
- Gross operating margin -€1,007
down €1,007 (-2.7%), from €37,660 to €36,653
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 | €252,667 | €240,511 | -€12,157 | -4.8% |
| Fixed assets | 21/28 | €233,019 | €218,009 | -€15,010 | -6.4% |
| Tangible fixed assets | 22/27 | €233,019 | €218,009 | -€15,010 | -6.4% |
| Land and buildings | 22 | €233,019 | €218,009 | -€15,010 | -6.4% |
| Current assets | 29/58 | €19,648 | €22,502 | +€2,853 | +14.5% |
| Cash at bank and in hand | 54/58 | €18,058 | €20,275 | +€2,217 | +12.3% |
| Deferred charges and accrued income | 490/1 | €1,590 | €2,226 | +€637 | +40.0% |
| Total equity and liabilities | 10/49 | €252,667 | €240,511 | -€12,157 | -4.8% |
| Equity | 10/15 | €68,030 | €77,748 | +€9,719 | +14.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €14,161 | €23,880 | +€9,719 | +68.6% |
| Distributable reserves | 133 | €14,161 | €23,880 | +€9,719 | +68.6% |
| Profit (loss) carried forward | 14 | €3,869 | €3,869 | = | 0.0% |
| Amounts payable | 17/49 | €184,638 | €162,762 | -€21,876 | -11.8% |
| Amounts payable after more than one year | 17 | €139,140 | €116,057 | -€23,083 | -16.6% |
| Financial debts | 170/4 | €139,140 | €116,057 | -€23,083 | -16.6% |
| Amounts payable within one year | 42/48 | €40,871 | €42,976 | +€2,104 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €22,353 | €23,083 | +€730 | +3.3% |
| Trade debts | 44 | €118 | €493 | +€375 | +317.6% |
| Suppliers | 440/4 | €118 | €493 | +€375 | +317.6% |
| Taxes, remuneration and social security | 45 | €3,400 | €3,500 | +€100 | +2.9% |
| Taxes | 450/3 | €3,400 | €3,500 | +€100 | +2.9% |
| Other amounts payable | 47/48 | €15,000 | €15,900 | +€900 | +6.0% |
| Accrued charges and deferred income | 492/3 | €4,627 | €3,730 | -€897 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,010 | €15,010 | = | 0.0% |
| Other operating charges | 640/8 | €3,582 | €3,677 | +€94 | +2.6% |
| Gross operating margin | 9900 | €37,660 | €36,653 | -€1,007 | -2.7% |
| Operating profit (loss) | 9901 | €19,067 | €17,966 | -€1,101 | -5.8% |
| Financial income | 75/76B | €21 | €75 | +€54 | +252.8% |
| Recurring financial income | 75 | €21 | €75 | +€54 | +252.8% |
| Financial charges | 65/66B | €6,359 | €4,809 | -€1,550 | -24.4% |
| Recurring financial charges | 65 | €6,359 | €4,809 | -€1,550 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €12,729 | €13,232 | +€503 | +3.9% |
| Income taxes | 67/77 | €3,449 | €3,513 | +€64 | +1.9% |
| Profit (loss) for the period | 9904 | €9,280 | €9,719 | +€438 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,280 | €9,719 | +€438 | +4.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.