Bricks & Brains: 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.
Bricks & Brains
Largest movements
- Deferred charges and accrued income -€22,653
down €22,653 (-29.5%), from €76,689 to €54,036
- Other debts -€730,036
no longer reported in 2025 (was €730,036)
- Debts after one year +€584,029
new in 2025: €584,029
- Current portion of long-term debt +€146,008
new in 2025: €146,008
- Profit (loss) carried forward -€25,682
down €25,682 (-467%), from -€5,495 to -€31,177
- Financial charges +€26,875
up €26,875 (+803%), from €3,348 to €30,223
- Gross operating margin +€5,974
up €5,974, from -€1,609 to €4,365
- Depreciation +€2,182
up €2,182 (+1,445%), from €151 to €2,333
- Other operating charges +€451
up €451 (+117%), from €387 to €838
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 | €739,982 | €711,987 | -€27,995 | -3.8% |
| Fixed assets | 21/28 | €656,849 | €654,516 | -€2,333 | -0.4% |
| Intangible fixed assets | 21 | €6,849 | €4,516 | -€2,333 | -34.1% |
| Financial fixed assets | 28 | €650,000 | €650,000 | = | 0.0% |
| Current assets | 29/58 | €83,133 | €57,471 | -€25,662 | -30.9% |
| Amounts receivable within one year | 40/41 | €226 | €692 | +€466 | +206% |
| Trade receivables | 40 | - | €550 | +€550 | |
| Other amounts receivable | 41 | €226 | €142 | -€84 | -37.2% |
| Cash at bank and in hand | 54/58 | €6,218 | €2,743 | -€3,475 | -55.9% |
| Deferred charges and accrued income | 490/1 | €76,689 | €54,036 | -€22,653 | -29.5% |
| Total equity and liabilities | 10/49 | €739,982 | €711,987 | -€27,995 | -3.8% |
| Equity | 10/15 | €3,005 | -€22,677 | -€25,682 | |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,495 | -€31,177 | -€25,682 | -467% |
| Amounts payable | 17/49 | €736,977 | €734,664 | -€2,313 | -0.3% |
| Amounts payable after more than one year | 17 | - | €584,029 | +€584,029 | |
| Financial debts | 170/4 | - | €584,029 | +€584,029 | |
| Amounts payable within one year | 42/48 | €736,977 | €146,412 | -€590,565 | -80.1% |
| Current portion of amounts payable after more than one year | 42 | - | €146,008 | +€146,008 | |
| Trade debts | 44 | €6,941 | €404 | -€6,537 | -94.2% |
| Suppliers | 440/4 | €6,941 | €404 | -€6,537 | -94.2% |
| Other amounts payable | 47/48 | €730,036 | - | -€730,036 | |
| Accrued charges and deferred income | 492/3 | - | €4,223 | +€4,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €2,333 | +€2,182 | +1,445% |
| Other operating charges | 640/8 | €387 | €838 | +€451 | +117% |
| Gross operating margin | 9900 | -€1,609 | €4,365 | +€5,974 | |
| Operating profit (loss) | 9901 | -€2,147 | €1,194 | +€3,341 | |
| Financial charges | 65/66B | €3,348 | €30,223 | +€26,875 | +803% |
| Recurring financial charges | 65 | €3,348 | €30,223 | +€26,875 | +803% |
| Profit (loss) for the period before taxes | 9903 | -€5,495 | -€29,029 | -€23,534 | -428% |
| Profit (loss) for the period | 9904 | -€5,495 | -€29,029 | -€23,534 | -428% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,495 | -€29,029 | -€23,534 | -428% |
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 13 October 2026 via checked.be.