BRICKS AND GROUND: 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 AND GROUND
Largest movements
- Cash +€118,898
up €118,898 (+121958.7%), from €97 to €118,995
mainly Stocks and contracts (+€107,109) and Receivables within one year (+€13,758)
- Stocks and contracts -€107,109
down €107,109 (-31.7%), from €337,742 to €230,633
- Receivables within one year -€13,758
down €13,758 (-9.2%), from €149,486 to €135,728
- Reserves -€7,000
down €7,000 (-3.8%), from €186,150 to €179,150
of which Distributable reserves: -€7,000
- Gross operating margin +€9,695
up €9,695, from -€562 to €9,133
- Financial charges +€4,028
up €4,028 (+26.9%), from €14,978 to €19,006
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 | €487,325 | €485,357 | -€1,969 | -0.4% |
| Current assets | 29/58 | €487,325 | €485,357 | -€1,969 | -0.4% |
| Stocks and contracts in progress | 3 | €337,742 | €230,633 | -€107,109 | -31.7% |
| Stocks | 30/36 | €337,742 | €230,633 | -€107,109 | -31.7% |
| Amounts receivable within one year | 40/41 | €149,486 | €135,728 | -€13,758 | -9.2% |
| Other amounts receivable | 41 | €149,486 | €135,728 | -€13,758 | -9.2% |
| Cash at bank and in hand | 54/58 | €97 | €118,995 | +€118,898 | +121958.7% |
| Total equity and liabilities | 10/49 | €487,325 | €485,357 | -€1,969 | -0.4% |
| Equity | 10/15 | €248,643 | €241,134 | -€7,509 | -3.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €186,150 | €179,150 | -€7,000 | -3.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €173,000 | -€7,000 | -3.9% |
| Profit (loss) carried forward | 14 | €993 | €484 | -€509 | -51.2% |
| Amounts payable | 17/49 | €238,682 | €244,222 | +€5,540 | +2.3% |
| Amounts payable within one year | 42/48 | €238,682 | €244,222 | +€5,540 | +2.3% |
| Trade debts | 44 | - | €1,815 | +€1,815 | |
| Suppliers | 440/4 | - | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | €4,276 | €5,393 | +€1,118 | +26.1% |
| Taxes | 450/3 | €4,276 | €5,393 | +€1,118 | +26.1% |
| Other amounts payable | 47/48 | €234,407 | €237,014 | +€2,608 | +1.1% |
| Other operating charges | 640/8 | €520 | €513 | -€7 | -1.4% |
| Gross operating margin | 9900 | -€562 | €9,133 | +€9,695 | |
| Operating profit (loss) | 9901 | -€1,082 | €8,620 | +€9,702 | |
| Financial income | 75/76B | €2,907 | €2,877 | -€30 | -1.0% |
| Recurring financial income | 75 | €2,907 | €2,877 | -€30 | -1.0% |
| Financial charges | 65/66B | €14,978 | €19,006 | +€4,028 | +26.9% |
| Recurring financial charges | 65 | €14,978 | €19,006 | +€4,028 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,153 | -€7,509 | +€5,644 | +42.9% |
| Profit (loss) for the period | 9904 | -€13,153 | -€7,509 | +€5,644 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,153 | -€7,509 | +€5,644 | +42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.