BRICKS & TOOLS: 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 & TOOLS
Largest movements
- Receivables within one year +€135,411
up €135,411 (+29.1%), from €465,887 to €601,298
of which Trade receivables: +€105,561
- Cash -€130,053
down €130,053 (-45.2%), from €287,712 to €157,659
mainly Tax, wage and social debts (-€159,545) and Receivables within one year (-€135,411)
- Tax, wage and social debts -€159,545
down €159,545 (-52.9%), from €301,570 to €142,024
of which Taxes: -€157,842
- Trade debts +€142,062
up €142,062 (+51.3%), from €276,925 to €418,987
- Reserves +€19,416
up €19,416 (+23.2%), from €83,529 to €102,945
- Financial charges +€70,231
up €70,231 (+55.6%), from €126,418 to €196,649
- Gross operating margin +€56,470
up €56,470 (+107.4%), from €52,602 to €109,072
- Depreciation -€16,525
down €16,525 (-82.8%), from €19,949 to €3,425
- Staff costs -€15,386
down €15,386 (-17.7%), from €86,711 to €71,325
- Financial income -€13,415
down €13,415 (-6.5%), from €204,913 to €191,498
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 | €763,024 | €764,956 | +€1,933 | +0.3% |
| Fixed assets | 21/28 | €9,425 | €6,000 | -€3,425 | -36.3% |
| Tangible fixed assets | 22/27 | €3,425 | €0 | -€3,425 | -100.0% |
| Furniture and vehicles | 24 | €3,425 | €0 | -€3,425 | -100.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €753,599 | €758,956 | +€5,357 | +0.7% |
| Amounts receivable within one year | 40/41 | €465,887 | €601,298 | +€135,411 | +29.1% |
| Trade receivables | 40 | €350,185 | €455,746 | +€105,561 | +30.1% |
| Other amounts receivable | 41 | €115,702 | €145,552 | +€29,850 | +25.8% |
| Cash at bank and in hand | 54/58 | €287,712 | €157,659 | -€130,053 | -45.2% |
| Total equity and liabilities | 10/49 | €763,024 | €764,956 | +€1,933 | +0.3% |
| Equity | 10/15 | €84,529 | €103,945 | +€19,416 | +23.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €83,529 | €102,945 | +€19,416 | +23.2% |
| Distributable reserves | 133 | €83,529 | €102,945 | +€19,416 | +23.2% |
| Amounts payable | 17/49 | €678,494 | €661,011 | -€17,483 | -2.6% |
| Amounts payable within one year | 42/48 | €678,494 | €661,011 | -€17,483 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €276,925 | €418,987 | +€142,062 | +51.3% |
| Suppliers | 440/4 | €276,925 | €418,987 | +€142,062 | +51.3% |
| Taxes, remuneration and social security | 45 | €301,570 | €142,024 | -€159,545 | -52.9% |
| Taxes | 450/3 | €289,997 | €132,156 | -€157,842 | -54.4% |
| Remuneration and social security | 454/9 | €11,572 | €9,869 | -€1,704 | -14.7% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €86,711 | €71,325 | -€15,386 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,949 | €3,425 | -€16,525 | -82.8% |
| Other operating charges | 640/8 | €985 | €1,823 | +€837 | +84.9% |
| Gross operating margin | 9900 | €52,602 | €109,072 | +€56,470 | +107.4% |
| Operating profit (loss) | 9901 | -€55,044 | €32,499 | +€87,543 | |
| Financial income | 75/76B | €204,913 | €191,498 | -€13,415 | -6.5% |
| Recurring financial income | 75 | €204,913 | €191,498 | -€13,415 | -6.5% |
| Financial charges | 65/66B | €126,418 | €196,649 | +€70,231 | +55.6% |
| Recurring financial charges | 65 | €126,418 | €196,649 | +€70,231 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €23,451 | €27,348 | +€3,897 | +16.6% |
| Income taxes | 67/77 | €7,061 | €7,932 | +€871 | +12.3% |
| Profit (loss) for the period | 9904 | €16,390 | €19,416 | +€3,026 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,390 | €19,416 | +€3,026 | +18.5% |
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 9 October 2026 via checked.be.