BRICO - MOUDAR: 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 - MOUDAR
Largest movements
- Stocks and contracts -€64,994
down €64,994 (-72.4%), from €89,731 to €24,737
- Cash +€38,720
up €38,720 (+64.8%), from €59,763 to €98,483
mainly Stocks and contracts (+€64,994) and Trade debts (+€17,357)
- Receivables within one year +€24,298
up €24,298 (+24.7%), from €98,237 to €122,534
of which Trade receivables: +€23,710
- Tangible fixed assets -€6,109
down €6,109 (-42.8%), from €14,269 to €8,160
- Profit (loss) carried forward -€17,779
down €17,779 (-14.4%), from €123,634 to €105,855
- Trade debts +€17,357
up €17,357 (+43.9%), from €39,524 to €56,882
- Tax, wage and social debts -€7,663
down €7,663 (-24.2%), from €31,721 to €24,057
of which Taxes: -€10,266
- Taxes -€54,984
no longer reported in 2025 (was €54,984)
- Gross operating margin -€14,103
down €14,103 (-30.8%), from €45,776 to €31,673
- Depreciation +€2,718
up €2,718 (+80.2%), from €3,391 to €6,109
- Staff costs +€1,257
up €1,257 (+3.2%), from €38,997 to €40,254
- Other operating charges +€620
up €620 (+29.5%), from €2,104 to €2,724
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.
Cash bridge derived
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 | €262,074 | €253,989 | -€8,085 | -3.1% |
| Fixed assets | 21/28 | €14,344 | €8,235 | -€6,109 | -42.6% |
| Tangible fixed assets | 22/27 | €14,269 | €8,160 | -€6,109 | -42.8% |
| Furniture and vehicles | 24 | €14,269 | €8,160 | -€6,109 | -42.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €247,730 | €245,754 | -€1,976 | -0.8% |
| Stocks and contracts in progress | 3 | €89,731 | €24,737 | -€64,994 | -72.4% |
| Stocks | 30/36 | €89,731 | €24,737 | -€64,994 | -72.4% |
| Amounts receivable within one year | 40/41 | €98,237 | €122,534 | +€24,298 | +24.7% |
| Trade receivables | 40 | €65,153 | €88,863 | +€23,710 | +36.4% |
| Other amounts receivable | 41 | €33,084 | €33,672 | +€587 | +1.8% |
| Cash at bank and in hand | 54/58 | €59,763 | €98,483 | +€38,720 | +64.8% |
| Total equity and liabilities | 10/49 | €262,074 | €253,989 | -€8,085 | -3.1% |
| Equity | 10/15 | €144,094 | €126,315 | -€17,779 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,634 | €105,855 | -€17,779 | -14.4% |
| Amounts payable | 17/49 | €117,980 | €127,674 | +€9,694 | +8.2% |
| Amounts payable within one year | 42/48 | €117,980 | €127,674 | +€9,694 | +8.2% |
| Trade debts | 44 | €39,524 | €56,882 | +€17,357 | +43.9% |
| Suppliers | 440/4 | €39,524 | €56,882 | +€17,357 | +43.9% |
| Advances received on contracts in progress | 46 | €46,735 | €46,735 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €31,721 | €24,057 | -€7,663 | -24.2% |
| Taxes | 450/3 | €25,096 | €14,830 | -€10,266 | -40.9% |
| Remuneration and social security | 454/9 | €6,625 | €9,227 | +€2,602 | +39.3% |
| Remuneration, social security and pensions | 62 | €38,997 | €40,254 | +€1,257 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,391 | €6,109 | +€2,718 | +80.2% |
| Other operating charges | 640/8 | €2,104 | €2,724 | +€620 | +29.5% |
| Gross operating margin | 9900 | €45,776 | €31,673 | -€14,103 | -30.8% |
| Operating profit (loss) | 9901 | €1,283 | -€17,415 | -€18,698 | |
| Financial charges | 65/66B | €493 | €365 | -€129 | -26.1% |
| Recurring financial charges | 65 | €493 | €365 | -€129 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €790 | -€17,779 | -€18,569 | |
| Income taxes | 67/77 | €54,984 | - | -€54,984 | |
| Profit (loss) for the period | 9904 | -€54,194 | -€17,779 | +€36,415 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,194 | -€17,779 | +€36,415 | +67.2% |
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 11 October 2026 via checked.be.