BRICO BAT: 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 BAT
Largest movements
- Cash -€7,429
down €7,429 (-50.8%), from €14,629 to €7,199
mainly Trade debts (-€15,460) and Tax, wage and social debts (-€5,643)
- Stocks and contracts -€4,269
down €4,269 (-9.4%), from €45,369 to €41,101
- Tangible fixed assets -€2,627
no longer reported in 2023 (was €2,627)
- Trade debts -€15,460
down €15,460 (-77.3%), from €20,010 to €4,550
- Profit (loss) carried forward +€5,978
up €5,978, from -€3,857 to €2,121
- Tax, wage and social debts -€5,643
down €5,643 (-28.6%), from €19,717 to €14,074
- Other debts +€800
new in 2023: €800
- Turnover +€67,228
up €67,228 (+96.3%), from €69,806 to €137,035
- Purchases and services +€41,906
up €41,906 (+50.9%), from €82,256 to €124,162
- Gross operating margin +€25,322
up €25,322, from -€12,449 to €12,873
- Write-downs +€4,269
new in 2023: €4,269
- Depreciation +€2,627
new in 2023: €2,627
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,189 | €52,865 | -€14,325 | -21.3% |
| Fixed assets | 21/28 | €7,192 | €4,565 | -€2,627 | -36.5% |
| Tangible fixed assets | 22/27 | €2,627 | - | -€2,627 | |
| Plant, machinery and equipment | 23 | €2,627 | - | -€2,627 | |
| Financial fixed assets | 28 | €4,565 | €4,565 | = | 0.0% |
| Current assets | 29/58 | €59,998 | €48,300 | -€11,698 | -19.5% |
| Stocks and contracts in progress | 3 | €45,369 | €41,101 | -€4,269 | -9.4% |
| Stocks | 30/36 | €45,369 | €41,101 | -€4,269 | -9.4% |
| Cash at bank and in hand | 54/58 | €14,629 | €7,199 | -€7,429 | -50.8% |
| Total equity and liabilities | 10/49 | €67,189 | €52,865 | -€14,325 | -21.3% |
| Equity | 10/15 | €27,462 | €33,440 | +€5,978 | +21.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,727 | €12,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,727 | €12,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,727 | €12,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,857 | €2,121 | +€5,978 | |
| Amounts payable | 17/49 | €39,727 | €19,425 | -€20,303 | -51.1% |
| Amounts payable within one year | 42/48 | €39,727 | €19,425 | -€20,303 | -51.1% |
| Trade debts | 44 | €20,010 | €4,550 | -€15,460 | -77.3% |
| Suppliers | 440/4 | €20,010 | €4,550 | -€15,460 | -77.3% |
| Taxes, remuneration and social security | 45 | €19,717 | €14,074 | -€5,643 | -28.6% |
| Taxes | 450/3 | €19,717 | €14,074 | -€5,643 | -28.6% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Turnover | 70 | €69,806 | €137,035 | +€67,228 | +96.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,256 | €124,162 | +€41,906 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,627 | +€2,627 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,269 | +€4,269 | |
| Other operating charges | 640/8 | €79 | - | -€79 | |
| Gross operating margin | 9900 | -€12,449 | €12,873 | +€25,322 | |
| Operating profit (loss) | 9901 | -€12,528 | €5,978 | +€18,506 | |
| Profit (loss) for the period before taxes | 9903 | -€12,528 | €5,978 | +€18,506 | |
| Profit (loss) for the period | 9904 | -€12,528 | €5,978 | +€18,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,528 | €5,978 | +€18,506 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.