BRICKS, MORTAR & COMPANY: 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, MORTAR & COMPANY
Largest movements
- Tangible fixed assets -€17,256
down €17,256 (-6.7%), from €257,596 to €240,339
of which Plant, machinery and equipment: -€9,098
- Cash +€10,575
up €10,575 (+65.8%), from €16,075 to €26,649
mainly Depreciation (+€21,896) and Net result for the year (+€3,327)
- Reserves -€5,174
down €5,174 (-6.4%), from €81,450 to €76,277
of which Distributable reserves: -€5,174
- Gross operating margin -€1,256
down €1,256 (-3.2%), from €39,404 to €38,147
- Depreciation -€522
down €522 (-2.3%), from €22,417 to €21,896
- Financial charges -€471
down €471 (-4.8%), from €9,720 to €9,249
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 | €276,936 | €272,061 | -€4,875 | -1.8% |
| Fixed assets | 21/28 | €257,596 | €240,339 | -€17,256 | -6.7% |
| Tangible fixed assets | 22/27 | €257,596 | €240,339 | -€17,256 | -6.7% |
| Land and buildings | 22 | €168,487 | €160,329 | -€8,158 | -4.8% |
| Plant, machinery and equipment | 23 | €89,109 | €80,010 | -€9,098 | -10.2% |
| Current assets | 29/58 | €19,340 | €31,722 | +€12,382 | +64.0% |
| Amounts receivable within one year | 40/41 | €1,698 | €3,478 | +€1,780 | +105% |
| Other amounts receivable | 41 | €1,698 | €3,478 | +€1,780 | +105% |
| Cash at bank and in hand | 54/58 | €16,075 | €26,649 | +€10,575 | +65.8% |
| Deferred charges and accrued income | 490/1 | €1,567 | €1,594 | +€27 | +1.7% |
| Total equity and liabilities | 10/49 | €276,936 | €272,061 | -€4,875 | -1.8% |
| Equity | 10/15 | €145,548 | €140,374 | -€5,174 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,450 | €76,277 | -€5,174 | -6.4% |
| Non-distributable reserves | 130/1 | €13,250 | €13,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,250 | €13,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,800 | €8,800 | = | 0.0% |
| Distributable reserves | 133 | €59,400 | €54,227 | -€5,174 | -8.7% |
| Profit (loss) carried forward | 14 | €44,098 | €44,098 | = | 0.0% |
| Amounts payable | 17/49 | €131,388 | €131,687 | +€299 | +0.2% |
| Amounts payable after more than one year | 17 | €130,000 | €130,000 | = | 0.0% |
| Financial debts | 170/4 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,333 | €1,687 | +€354 | +26.5% |
| Trade debts | 44 | €983 | €1,004 | +€21 | +2.1% |
| Suppliers | 440/4 | €983 | €1,004 | +€21 | +2.1% |
| Taxes, remuneration and social security | 45 | €350 | €683 | +€333 | +95.0% |
| Taxes | 450/3 | €350 | €683 | +€333 | +95.0% |
| Accrued charges and deferred income | 492/3 | €55 | €0 | -€55 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,417 | €21,896 | -€522 | -2.3% |
| Other operating charges | 640/8 | €2,059 | €2,124 | +€65 | +3.1% |
| Gross operating margin | 9900 | €39,404 | €38,147 | -€1,256 | -3.2% |
| Operating profit (loss) | 9901 | €14,927 | €14,128 | -€799 | -5.4% |
| Financial charges | 65/66B | €9,720 | €9,249 | -€471 | -4.8% |
| Recurring financial charges | 65 | €9,720 | €9,249 | -€471 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €5,208 | €4,879 | -€329 | -6.3% |
| Income taxes | 67/77 | €1,616 | €1,552 | -€64 | -3.9% |
| Profit (loss) for the period | 9904 | €3,592 | €3,327 | -€265 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,592 | €3,327 | -€265 | -7.4% |
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 31 October 2026 via checked.be.