BRICO BEN: 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 BEN
Largest movements
- Stocks and contracts +€24,596
up €24,596 (+8.8%), from €278,189 to €302,784
- Cash -€14,145
down €14,145 (-10.2%), from €139,257 to €125,111
mainly Stocks and contracts (-€24,596) and Trade debts (-€11,628)
- Deferred charges and accrued income -€13,991
down €13,991 (-83.9%), from €16,666 to €2,675
- Tangible fixed assets +€5,506
up €5,506 (+73.2%), from €7,523 to €13,029
of which Furniture and vehicles: +€6,380
- Reserves +€18,848
up €18,848 (+7.2%), from €260,616 to €279,464
of which Distributable reserves: +€18,848
- Trade debts -€11,628
down €11,628 (-14.4%), from €80,527 to €68,899
- Staff costs -€9,023
down €9,023 (-3.4%), from €267,342 to €258,319
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 | €477,861 | €478,456 | +€595 | +0.1% |
| Fixed assets | 21/28 | €7,756 | €13,261 | +€5,506 | +71.0% |
| Tangible fixed assets | 22/27 | €7,523 | €13,029 | +€5,506 | +73.2% |
| Plant, machinery and equipment | 23 | €920 | €3,485 | +€2,565 | +279% |
| Furniture and vehicles | 24 | €577 | €6,957 | +€6,380 | +1,105% |
| Other tangible fixed assets | 26 | €6,026 | €2,587 | -€3,440 | -57.1% |
| Financial fixed assets | 28 | €232 | €232 | = | 0.0% |
| Current assets | 29/58 | €470,105 | €465,195 | -€4,911 | -1.0% |
| Stocks and contracts in progress | 3 | €278,189 | €302,784 | +€24,596 | +8.8% |
| Stocks | 30/36 | €278,189 | €302,784 | +€24,596 | +8.8% |
| Amounts receivable within one year | 40/41 | €35,994 | €34,624 | -€1,371 | -3.8% |
| Trade receivables | 40 | €31,130 | €27,767 | -€3,363 | -10.8% |
| Other amounts receivable | 41 | €4,864 | €6,856 | +€1,992 | +41.0% |
| Cash at bank and in hand | 54/58 | €139,257 | €125,111 | -€14,145 | -10.2% |
| Deferred charges and accrued income | 490/1 | €16,666 | €2,675 | -€13,991 | -83.9% |
| Total equity and liabilities | 10/49 | €477,861 | €478,456 | +€595 | +0.1% |
| Equity | 10/15 | €322,905 | €341,753 | +€18,848 | +5.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €260,616 | €279,464 | +€18,848 | +7.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,356 | €56,356 | = | 0.0% |
| Distributable reserves | 133 | €198,060 | €216,908 | +€18,848 | +9.5% |
| Profit (loss) carried forward | 14 | €289 | €289 | = | 0.0% |
| Amounts payable | 17/49 | €154,956 | €136,703 | -€18,253 | -11.8% |
| Amounts payable within one year | 42/48 | €154,872 | €136,615 | -€18,257 | -11.8% |
| Trade debts | 44 | €80,527 | €68,899 | -€11,628 | -14.4% |
| Suppliers | 440/4 | €80,527 | €68,899 | -€11,628 | -14.4% |
| Taxes, remuneration and social security | 45 | €47,215 | €44,751 | -€2,464 | -5.2% |
| Taxes | 450/3 | €18,397 | €16,901 | -€1,496 | -8.1% |
| Remuneration and social security | 454/9 | €28,817 | €27,850 | -€968 | -3.4% |
| Other amounts payable | 47/48 | €27,130 | €22,965 | -€4,166 | -15.4% |
| Accrued charges and deferred income | 492/3 | €84 | €88 | +€4 | +4.3% |
| Remuneration, social security and pensions | 62 | €267,342 | €258,319 | -€9,023 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,876 | €5,528 | +€1,652 | +42.6% |
| Other operating charges | 640/8 | €2,672 | €1,065 | -€1,607 | -60.1% |
| Gross operating margin | 9900 | €293,716 | €294,203 | +€487 | +0.2% |
| Operating profit (loss) | 9901 | €19,826 | €29,292 | +€9,465 | +47.7% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.6% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.6% |
| Financial charges | 65/66B | €2,721 | €3,350 | +€628 | +23.1% |
| Recurring financial charges | 65 | €2,721 | €3,350 | +€628 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €17,139 | €25,942 | +€8,803 | +51.4% |
| Income taxes | 67/77 | €4,844 | €7,094 | +€2,250 | +46.4% |
| Profit (loss) for the period | 9904 | €12,295 | €18,848 | +€6,553 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,295 | €18,848 | +€6,553 | +53.3% |
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 23 October 2026 via checked.be.