BRICO ISA: 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 ISA
Largest movements
- Stocks and contracts +€91,580
up €91,580 (+31.8%), from €288,420 to €380,000
- Cash -€87,557
down €87,557 (-70.1%), from €124,833 to €37,276
mainly Stocks and contracts (-€91,580) and Receivables within one year (-€58,322)
- Receivables within one year +€58,322
up €58,322 (+85.4%), from €68,262 to €126,584
of which Trade receivables: +€42,674
- Trade debts +€31,338
up €31,338 (+7.8%), from €403,010 to €434,348
- Reserves +€25,089
up €25,089 (+18.0%), from €139,728 to €164,817
- Other debts -€8,000
down €8,000 (-11.8%), from €67,822 to €59,822
- Gross operating margin +€35,104
up €35,104 (+49.5%), from €70,964 to €106,067
- Staff costs +€15,602
up €15,602 (+55.8%), from €27,974 to €43,576
- Financial charges +€4,015
up €4,015 (+196%), from €2,049 to €6,064
- Other operating charges -€3,063
down €3,063 (-35.3%), from €8,687 to €5,624
- Depreciation +€2,798
up €2,798 (+19.0%), from €14,727 to €17,525
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 | €717,799 | €773,654 | +€55,855 | +7.8% |
| Fixed assets | 21/28 | €235,683 | €228,007 | -€7,676 | -3.3% |
| Tangible fixed assets | 22/27 | €235,683 | €228,007 | -€7,676 | -3.3% |
| Land and buildings | 22 | €207,116 | €201,439 | -€5,677 | -2.7% |
| Plant, machinery and equipment | 23 | €6,617 | €3,821 | -€2,796 | -42.2% |
| Furniture and vehicles | 24 | €21,950 | €14,809 | -€7,141 | -32.5% |
| Other tangible fixed assets | 26 | - | €7,938 | +€7,938 | |
| Current assets | 29/58 | €482,116 | €545,647 | +€63,531 | +13.2% |
| Stocks and contracts in progress | 3 | €288,420 | €380,000 | +€91,580 | +31.8% |
| Stocks | 30/36 | €288,420 | €380,000 | +€91,580 | +31.8% |
| Amounts receivable within one year | 40/41 | €68,262 | €126,584 | +€58,322 | +85.4% |
| Trade receivables | 40 | €38,853 | €81,527 | +€42,674 | +110% |
| Other amounts receivable | 41 | €29,410 | €45,057 | +€15,647 | +53.2% |
| Cash at bank and in hand | 54/58 | €124,833 | €37,276 | -€87,557 | -70.1% |
| Deferred charges and accrued income | 490/1 | €600 | €1,787 | +€1,187 | +198% |
| Total equity and liabilities | 10/49 | €717,799 | €773,654 | +€55,855 | +7.8% |
| Equity | 10/15 | €179,728 | €204,817 | +€25,089 | +14.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €139,728 | €164,817 | +€25,089 | +18.0% |
| Distributable reserves | 133 | €139,728 | €164,817 | +€25,089 | +18.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €538,071 | €568,836 | +€30,766 | +5.7% |
| Amounts payable within one year | 42/48 | €538,071 | €568,836 | +€30,766 | +5.7% |
| Trade debts | 44 | €403,010 | €434,348 | +€31,338 | +7.8% |
| Suppliers | 440/4 | €403,010 | €434,348 | +€31,338 | +7.8% |
| Taxes, remuneration and social security | 45 | €67,239 | €74,666 | +€7,427 | +11.0% |
| Taxes | 450/3 | €40,564 | €45,624 | +€5,060 | +12.5% |
| Remuneration and social security | 454/9 | €26,675 | €29,042 | +€2,367 | +8.9% |
| Other amounts payable | 47/48 | €67,822 | €59,822 | -€8,000 | -11.8% |
| Remuneration, social security and pensions | 62 | €27,974 | €43,576 | +€15,602 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,727 | €17,525 | +€2,798 | +19.0% |
| Other operating charges | 640/8 | €8,687 | €5,624 | -€3,063 | -35.3% |
| Gross operating margin | 9900 | €70,964 | €106,067 | +€35,104 | +49.5% |
| Operating profit (loss) | 9901 | €19,575 | €39,342 | +€19,767 | +101% |
| Financial charges | 65/66B | €2,049 | €6,064 | +€4,015 | +196% |
| Recurring financial charges | 65 | €2,049 | €6,064 | +€4,015 | +196% |
| Profit (loss) for the period before taxes | 9903 | €17,526 | €33,278 | +€15,752 | +89.9% |
| Income taxes | 67/77 | €5,432 | €8,189 | +€2,757 | +50.7% |
| Profit (loss) for the period | 9904 | €12,094 | €25,089 | +€12,996 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €12,094 | €25,089 | +€12,996 | +107% |
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 18 October 2026 via checked.be.