BRICO - LIENNE: 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 - LIENNE
Largest movements
- Receivables within one year -€180,404
down €180,404 (-35.7%), from €505,434 to €325,029
of which Trade receivables: -€161,125
- Cash -€39,281
no longer reported in 2025 (was €39,281)
mainly Net result for the year (-€330,980) and Trade debts (-€71,663)
- Stocks and contracts -€24,891
down €24,891 (-44.5%), from €55,994 to €31,102
- Tangible fixed assets -€7,833
down €7,833 (-91.3%), from €8,578 to €745
- Profit (loss) carried forward -€187,559
down €187,559, from €84,335 to -€103,224
- Trade debts -€71,663
down €71,663 (-86.5%), from €82,890 to €11,227
- Short-term financial debts +€41,105
up €41,105 (+17.3%), from €237,787 to €278,892
- Accrued charges and deferred income -€34,338
down €34,338 (-53.3%), from €64,483 to €30,144
- Gross operating margin -€257,437
down €257,437 (-387%), from -€66,560 to -€323,997
- Staff costs -€41,349
down €41,349, from €41,173 to -€175
- Financial charges -€20,143
down €20,143 (-97.0%), from €20,769 to €626
- Other operating charges -€5,625
no longer reported in 2025 (was €5,625)
- Depreciation -€5,592
down €5,592 (-46.1%), from €12,125 to €6,533
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 | €636,177 | €383,721 | -€252,455 | -39.7% |
| Fixed assets | 21/28 | €32,288 | €23,955 | -€8,333 | -25.8% |
| Intangible fixed assets | 21 | €750 | €250 | -€500 | -66.7% |
| Tangible fixed assets | 22/27 | €8,578 | €745 | -€7,833 | -91.3% |
| Plant, machinery and equipment | 23 | €2,706 | €745 | -€1,960 | -72.5% |
| Furniture and vehicles | 24 | €3,471 | - | -€3,471 | |
| Other tangible fixed assets | 26 | €2,401 | - | -€2,401 | |
| Financial fixed assets | 28 | €22,959 | €22,959 | = | 0.0% |
| Current assets | 29/58 | €603,889 | €359,767 | -€244,122 | -40.4% |
| Stocks and contracts in progress | 3 | €55,994 | €31,102 | -€24,891 | -44.5% |
| Stocks | 30/36 | €55,994 | €31,102 | -€24,891 | -44.5% |
| Amounts receivable within one year | 40/41 | €505,434 | €325,029 | -€180,404 | -35.7% |
| Trade receivables | 40 | €380,782 | €219,656 | -€161,125 | -42.3% |
| Other amounts receivable | 41 | €124,652 | €105,373 | -€19,279 | -15.5% |
| Cash at bank and in hand | 54/58 | €39,281 | - | -€39,281 | |
| Deferred charges and accrued income | 490/1 | €3,181 | €3,635 | +€454 | +14.3% |
| Total equity and liabilities | 10/49 | €636,177 | €383,721 | -€252,455 | -39.7% |
| Equity | 10/15 | €245,660 | €58,101 | -€187,559 | -76.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €131,325 | €131,325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,825 | €25,825 | = | 0.0% |
| Distributable reserves | 133 | €102,500 | €102,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,335 | -€103,224 | -€187,559 | |
| Amounts payable | 17/49 | €390,517 | €325,620 | -€64,897 | -16.6% |
| Amounts payable within one year | 42/48 | €326,034 | €295,476 | -€30,558 | -9.4% |
| Financial debts | 43 | €237,787 | €278,892 | +€41,105 | +17.3% |
| Credit institutions | 430/8 | €237,787 | €278,892 | +€41,105 | +17.3% |
| Trade debts | 44 | €82,890 | €11,227 | -€71,663 | -86.5% |
| Suppliers | 440/4 | €82,890 | €11,227 | -€71,663 | -86.5% |
| Taxes, remuneration and social security | 45 | €2,442 | €2,442 | = | 0.0% |
| Taxes | 450/3 | €2,442 | €2,442 | = | 0.0% |
| Other amounts payable | 47/48 | €2,915 | €2,915 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €64,483 | €30,144 | -€34,338 | -53.3% |
| Remuneration, social security and pensions | 62 | €41,173 | -€175 | -€41,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,125 | €6,533 | -€5,592 | -46.1% |
| Other operating charges | 640/8 | €5,625 | - | -€5,625 | |
| Gross operating margin | 9900 | -€66,560 | -€323,997 | -€257,437 | -387% |
| Operating profit (loss) | 9901 | -€125,484 | -€330,355 | -€204,871 | -163% |
| Financial income | 75/76B | €2,831 | - | -€2,831 | |
| Recurring financial income | 75 | €2,831 | - | -€2,831 | |
| Financial charges | 65/66B | €20,769 | €626 | -€20,143 | -97.0% |
| Recurring financial charges | 65 | €20,769 | €626 | -€20,143 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | -€143,422 | -€330,980 | -€187,559 | -131% |
| Profit (loss) for the period | 9904 | -€143,422 | -€330,980 | -€187,559 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,422 | -€330,980 | -€187,559 | -131% |
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 26 October 2026 via checked.be.