BRICO ATHUS: 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.
BRICO ATHUS
Largest movements
- Receivables within one year +€134,621
up €134,621 (+14.0%), from €960,621 to €1.1m
of which Other amounts receivable: +€152,075
- Stocks and contracts -€93,997
down €93,997 (-5.3%), from €1.8m to €1.7m
- Cash -€73,420
down €73,420 (-55.3%), from €132,861 to €59,441
mainly Receivables within one year (-€134,621) and Trade debts (-€96,273)
- Trade debts -€96,273
down €96,273 (-29.2%), from €329,165 to €232,893
- Profit (loss) carried forward +€42,049
up €42,049 (+1.7%), from €2.4m to €2.5m
- Gross operating margin -€69,319
down €69,319 (-13.7%), from €506,313 to €436,995
- Staff costs -€17,551
down €17,551 (-4.5%), from €386,168 to €368,618
- Taxes -€16,232
down €16,232 (-50.2%), from €32,306 to €16,073
- Financial income -€13,269
down €13,269 (-15.0%), from €88,452 to €75,184
- Depreciation +€6,349
up €6,349 (+13.8%), from €45,879 to €52,227
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 | €3,038,675 | €2,997,617 | -€41,058 | -1.4% |
| Fixed assets | 21/28 | €157,862 | €152,318 | -€5,544 | -3.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €157,862 | €152,318 | -€5,544 | -3.5% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €30,584 | €20,800 | -€9,784 | -32.0% |
| Furniture and vehicles | 24 | €29,485 | €16,576 | -€12,909 | -43.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €97,794 | €114,942 | +€17,149 | +17.5% |
| Current assets | 29/58 | €2,880,812 | €2,845,299 | -€35,514 | -1.2% |
| Stocks and contracts in progress | 3 | €1,779,478 | €1,685,482 | -€93,997 | -5.3% |
| Stocks | 30/36 | €1,779,478 | €1,685,482 | -€93,997 | -5.3% |
| Amounts receivable within one year | 40/41 | €960,621 | €1,095,242 | +€134,621 | +14.0% |
| Trade receivables | 40 | €65,600 | €48,146 | -€17,454 | -26.6% |
| Other amounts receivable | 41 | €895,021 | €1,047,096 | +€152,075 | +17.0% |
| Cash at bank and in hand | 54/58 | €132,861 | €59,441 | -€73,420 | -55.3% |
| Deferred charges and accrued income | 490/1 | €7,852 | €5,133 | -€2,719 | -34.6% |
| Total equity and liabilities | 10/49 | €3,038,675 | €2,997,617 | -€41,058 | -1.4% |
| Equity | 10/15 | €2,648,281 | €2,690,330 | +€42,049 | +1.6% |
| Contributions | 10/11 | €163,610 | €163,610 | = | 0.0% |
| Capital | 10 | €163,610 | €163,610 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Uncalled capital | 101 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €51,103 | €51,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Distributable reserves | 133 | €33,750 | €33,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,433,569 | €2,475,618 | +€42,049 | +1.7% |
| Amounts payable | 17/49 | €390,394 | €307,287 | -€83,107 | -21.3% |
| Amounts payable within one year | 42/48 | €374,610 | €293,870 | -€80,740 | -21.6% |
| Trade debts | 44 | €329,165 | €232,893 | -€96,273 | -29.2% |
| Suppliers | 440/4 | €329,165 | €232,893 | -€96,273 | -29.2% |
| Advances received on contracts in progress | 46 | €1,214 | €1,977 | +€764 | +62.9% |
| Taxes, remuneration and social security | 45 | €44,231 | €59,000 | +€14,769 | +33.4% |
| Taxes | 450/3 | - | €13,204 | +€13,204 | |
| Remuneration and social security | 454/9 | €44,231 | €45,796 | +€1,565 | +3.5% |
| Accrued charges and deferred income | 492/3 | €15,784 | €13,417 | -€2,366 | -15.0% |
| Remuneration, social security and pensions | 62 | €386,168 | €368,618 | -€17,551 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,879 | €52,227 | +€6,349 | +13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,888 | €4,201 | -€1,687 | -28.6% |
| Other operating charges | 640/8 | €9,908 | €8,402 | -€1,506 | -15.2% |
| Gross operating margin | 9900 | €506,313 | €436,995 | -€69,319 | -13.7% |
| Operating profit (loss) | 9901 | €58,471 | €3,547 | -€54,924 | -93.9% |
| Financial income | 75/76B | €88,452 | €75,184 | -€13,269 | -15.0% |
| Recurring financial income | 75 | €88,452 | €75,184 | -€13,269 | -15.0% |
| Financial charges | 65/66B | €20,908 | €20,608 | -€299 | -1.4% |
| Recurring financial charges | 65 | €20,908 | €20,408 | -€499 | -2.4% |
| Non-recurring financial charges | 66B | - | €200 | +€200 | |
| Profit (loss) for the period before taxes | 9903 | €126,016 | €58,122 | -€67,893 | -53.9% |
| Income taxes | 67/77 | €32,306 | €16,073 | -€16,232 | -50.2% |
| Profit (loss) for the period | 9904 | €93,710 | €42,049 | -€51,661 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,710 | €42,049 | -€51,661 | -55.1% |
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 30 October 2026 via checked.be.