BRICO GUNER: 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 GUNER
Largest movements
- Receivables within one year -€28,094
down €28,094 (-76.8%), from €36,562 to €8,468
of which Trade receivables: -€28,433
- Stocks and contracts +€18,973
up €18,973 (+13.7%), from €138,770 to €157,743
- Cash +€8,980
up €8,980 (+75.0%), from €11,970 to €20,950
mainly Receivables within one year (+€28,094) and Trade debts (+€21,642)
- Debts after one year -€28,139
down €28,139 (-53.3%), from €52,768 to €24,630
- Trade debts +€21,642
up €21,642 (+94.3%), from €22,950 to €44,592
- Profit (loss) carried forward +€11,208
up €11,208 (+22.9%), from €48,966 to €60,174
- Tax, wage and social debts -€4,852
down €4,852 (-38.5%), from €12,618 to €7,766
- Turnover +€282,497
new in 2025: €282,497
- Purchases and services +€265,421
new in 2025: €265,421
- Gross operating margin -€13,739
down €13,739 (-44.6%), from €30,815 to €17,076
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 | €187,302 | €187,161 | -€141 | -0.1% |
| Current assets | 29/58 | €187,302 | €187,161 | -€141 | -0.1% |
| Stocks and contracts in progress | 3 | €138,770 | €157,743 | +€18,973 | +13.7% |
| Stocks | 30/36 | €138,770 | €157,743 | +€18,973 | +13.7% |
| Amounts receivable within one year | 40/41 | €36,562 | €8,468 | -€28,094 | -76.8% |
| Trade receivables | 40 | €35,439 | €7,006 | -€28,433 | -80.2% |
| Other amounts receivable | 41 | €1,123 | €1,462 | +€339 | +30.2% |
| Cash at bank and in hand | 54/58 | €11,970 | €20,950 | +€8,980 | +75.0% |
| Total equity and liabilities | 10/49 | €187,302 | €187,161 | -€141 | -0.1% |
| Equity | 10/15 | €98,966 | €110,174 | +€11,208 | +11.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Share premium | 1100/10 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,966 | €60,174 | +€11,208 | +22.9% |
| Amounts payable | 17/49 | €88,336 | €76,987 | -€11,349 | -12.8% |
| Amounts payable after more than one year | 17 | €52,768 | €24,630 | -€28,139 | -53.3% |
| Financial debts | 170/4 | €52,768 | €24,630 | -€28,139 | -53.3% |
| Amounts payable within one year | 42/48 | €35,567 | €52,357 | +€16,790 | +47.2% |
| Trade debts | 44 | €22,950 | €44,592 | +€21,642 | +94.3% |
| Suppliers | 440/4 | €22,950 | €44,592 | +€21,642 | +94.3% |
| Taxes, remuneration and social security | 45 | €12,618 | €7,766 | -€4,852 | -38.5% |
| Taxes | 450/3 | €12,618 | €7,766 | -€4,852 | -38.5% |
| Turnover | 70 | - | €282,497 | +€282,497 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €265,421 | +€265,421 | |
| Other operating charges | 640/8 | €5,179 | €5,594 | +€415 | +8.0% |
| Gross operating margin | 9900 | €30,815 | €17,076 | -€13,739 | -44.6% |
| Operating profit (loss) | 9901 | €25,636 | €11,482 | -€14,154 | -55.2% |
| Financial income | 75/76B | €210 | €441 | +€230 | +109% |
| Recurring financial income | 75 | €210 | €441 | +€230 | +109% |
| Financial charges | 65/66B | €254 | €715 | +€461 | +181% |
| Recurring financial charges | 65 | €254 | €715 | +€461 | +181% |
| Profit (loss) for the period before taxes | 9903 | €25,592 | €11,208 | -€14,385 | -56.2% |
| Income taxes | 67/77 | €2,682 | - | -€2,682 | |
| Profit (loss) for the period | 9904 | €22,910 | €11,208 | -€11,702 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,910 | €11,208 | -€11,702 | -51.1% |
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 1 November 2026 via checked.be.