Bricks & Beds: 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 & Beds
Largest movements
- Receivables within one year +€17,356
up €17,356 (+17.4%), from €99,949 to €117,305
of which Other amounts receivable: +€12,141
- Cash +€3,345
up €3,345 (+54.5%), from €6,136 to €9,481
mainly Trade debts (+€24,827) and Tax, wage and social debts (+€17,837)
- Deferred charges and accrued income -€2,627
down €2,627 (-62.1%), from €4,227 to €1,600
- Tangible fixed assets -€2,466
down €2,466 (-74.0%), from €3,334 to €868
- Trade debts +€24,827
up €24,827 (+1001.5%), from €2,479 to €27,306
- Profit (loss) carried forward -€24,633
down €24,633 (-151.3%), from -€16,286 to -€40,919
- Tax, wage and social debts +€17,837
up €17,837 (+148.9%), from €11,982 to €29,819
- Other debts -€2,000
down €2,000 (-6.1%), from €33,000 to €31,000
- Gross operating margin +€37,424
up €37,424 (+89.2%), from -€41,971 to -€4,547
- Taxes +€19,876
new in 2024: €19,876
- Financial income +€5,039
up €5,039 (+83990.0%), from €6 to €5,045
- Other operating charges +€1,398
up €1,398 (+77.8%), from €1,796 to €3,194
- Depreciation -€1,000
down €1,000 (-66.3%), from €1,509 to €509
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,646 | €129,254 | +€15,608 | +13.7% |
| Fixed assets | 21/28 | €3,334 | €868 | -€2,466 | -74.0% |
| Tangible fixed assets | 22/27 | €3,334 | €868 | -€2,466 | -74.0% |
| Furniture and vehicles | 24 | €3,334 | €868 | -€2,466 | -74.0% |
| Current assets | 29/58 | €110,312 | €128,386 | +€18,074 | +16.4% |
| Amounts receivable within one year | 40/41 | €99,949 | €117,305 | +€17,356 | +17.4% |
| Trade receivables | 40 | €24,620 | €29,835 | +€5,215 | +21.2% |
| Other amounts receivable | 41 | €75,329 | €87,470 | +€12,141 | +16.1% |
| Cash at bank and in hand | 54/58 | €6,136 | €9,481 | +€3,345 | +54.5% |
| Deferred charges and accrued income | 490/1 | €4,227 | €1,600 | -€2,627 | -62.1% |
| Total equity and liabilities | 10/49 | €113,646 | €129,254 | +€15,608 | +13.7% |
| Equity | 10/15 | €65,762 | €41,129 | -€24,633 | -37.5% |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Reserves | 13 | €75,786 | €75,786 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,926 | €73,926 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€16,286 | -€40,919 | -€24,633 | -151.3% |
| Amounts payable | 17/49 | €47,884 | €88,125 | +€40,241 | +84.0% |
| Amounts payable within one year | 42/48 | €47,461 | €88,125 | +€40,664 | +85.7% |
| Trade debts | 44 | €2,479 | €27,306 | +€24,827 | +1001.5% |
| Suppliers | 440/4 | €2,479 | €27,306 | +€24,827 | +1001.5% |
| Taxes, remuneration and social security | 45 | €11,982 | €29,819 | +€17,837 | +148.9% |
| Taxes | 450/3 | €11,982 | €29,819 | +€17,837 | +148.9% |
| Other amounts payable | 47/48 | €33,000 | €31,000 | -€2,000 | -6.1% |
| Accrued charges and deferred income | 492/3 | €423 | €0 | -€423 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €509 | -€1,000 | -66.3% |
| Other operating charges | 640/8 | €1,796 | €3,194 | +€1,398 | +77.8% |
| Gross operating margin | 9900 | -€41,971 | -€4,547 | +€37,424 | +89.2% |
| Operating profit (loss) | 9901 | -€45,276 | -€8,250 | +€37,026 | +81.8% |
| Financial income | 75/76B | €6 | €5,045 | +€5,039 | +83990.0% |
| Recurring financial income | 75 | €6 | €5,045 | +€5,039 | +83990.0% |
| Financial charges | 65/66B | €959 | €1,551 | +€592 | +61.8% |
| Recurring financial charges | 65 | €959 | €1,551 | +€592 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | -€46,229 | -€4,756 | +€41,473 | +89.7% |
| Income taxes | 67/77 | - | €19,876 | +€19,876 | |
| Profit (loss) for the period | 9904 | -€46,229 | -€24,633 | +€21,596 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,229 | -€24,633 | +€21,596 | +46.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.