BRICO PLUS: what changed
Two fiscal 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 PLUS
Largest movements
- Cash +€406,935
up €406,935 (+121.2%), from €335,673 to €742,608
mainly Other debts (+€604,185) and Net result for the year (+€406,794)
- Current investments -€356,267
down €356,267 (-58.1%), from €613,367 to €257,100
- Tangible fixed assets -€70,712
down €70,712 (-4.6%), from €1.5m to €1.5m
of which Land and buildings: -€65,207
- Stocks and contracts +€43,556
up €43,556 (+4.0%), from €1.1m to €1.1m
- Other debts +€604,185
up €604,185 (+157.6%), from €383,416 to €987,601
- Reserves -€566,095
down €566,095 (-32.5%), from €1.7m to €1.2m
of which Distributable reserves: -€566,095
- Tax, wage and social debts +€83,312
up €83,312 (+78.6%), from €106,033 to €189,345
of which Taxes: +€78,803
- Debts after one year -€82,682
down €82,682 (-8.3%), from €1.0m to €919,477
- Gross operating margin +€94,109
up €94,109 (+9.8%), from €962,714 to €1.1m
- Taxes +€47,952
up €47,952 (+30.6%), from €156,572 to €204,524
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 | €3,585,440 | €3,632,458 | +€47,018 | +1.3% |
| Fixed assets | 21/28 | €1,523,144 | €1,452,432 | -€70,712 | -4.6% |
| Tangible fixed assets | 22/27 | €1,523,144 | €1,452,432 | -€70,712 | -4.6% |
| Land and buildings | 22 | €1,153,295 | €1,088,088 | -€65,207 | -5.7% |
| Plant, machinery and equipment | 23 | €348,424 | €363,136 | +€14,712 | +4.2% |
| Furniture and vehicles | 24 | €8,137 | €1,207 | -€6,930 | -85.2% |
| Assets under construction and advance payments | 27 | €13,287 | €0 | -€13,287 | -100.0% |
| Current assets | 29/58 | €2,062,296 | €2,180,026 | +€117,730 | +5.7% |
| Stocks and contracts in progress | 3 | €1,093,118 | €1,136,674 | +€43,556 | +4.0% |
| Stocks | 30/36 | €1,093,118 | €1,136,674 | +€43,556 | +4.0% |
| Amounts receivable within one year | 40/41 | €20,117 | €42,109 | +€21,993 | +109.3% |
| Trade receivables | 40 | €19,277 | €32,141 | +€12,865 | +66.7% |
| Other amounts receivable | 41 | €840 | €9,968 | +€9,128 | +1086.7% |
| Current investments | 50/53 | €613,367 | €257,100 | -€356,267 | -58.1% |
| Cash at bank and in hand | 54/58 | €335,673 | €742,608 | +€406,935 | +121.2% |
| Deferred charges and accrued income | 490/1 | €21 | €1,535 | +€1,514 | +7284.8% |
| Total equity and liabilities | 10/49 | €3,585,440 | €3,632,458 | +€47,018 | +1.3% |
| Equity | 10/15 | €1,762,999 | €1,196,904 | -€566,095 | -32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,744,399 | €1,178,304 | -€566,095 | -32.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,725,649 | €1,159,554 | -€566,095 | -32.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,822,441 | €2,435,554 | +€613,112 | +33.6% |
| Amounts payable after more than one year | 17 | €1,002,159 | €919,477 | -€82,682 | -8.3% |
| Financial debts | 170/4 | €1,002,159 | €919,477 | -€82,682 | -8.3% |
| Amounts payable within one year | 42/48 | €820,282 | €1,515,025 | +€694,743 | +84.7% |
| Current portion of amounts payable after more than one year | 42 | €88,757 | €89,539 | +€783 | +0.9% |
| Trade debts | 44 | €219,020 | €204,205 | -€14,815 | -6.8% |
| Suppliers | 440/4 | €219,020 | €204,205 | -€14,815 | -6.8% |
| Advances received on contracts in progress | 46 | €23,056 | €44,334 | +€21,277 | +92.3% |
| Taxes, remuneration and social security | 45 | €106,033 | €189,345 | +€83,312 | +78.6% |
| Taxes | 450/3 | €75,259 | €154,061 | +€78,803 | +104.7% |
| Remuneration and social security | 454/9 | €30,774 | €35,284 | +€4,510 | +14.7% |
| Other amounts payable | 47/48 | €383,416 | €987,601 | +€604,185 | +157.6% |
| Accrued charges and deferred income | 492/3 | €0 | €1,052 | +€1,052 | |
| Remuneration, social security and pensions | 62 | €313,824 | €304,447 | -€9,377 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,227 | €153,880 | +€653 | +0.4% |
| Other operating charges | 640/8 | €15,516 | €16,417 | +€900 | +5.8% |
| Gross operating margin | 9900 | €962,714 | €1,056,823 | +€94,109 | +9.8% |
| Operating profit (loss) | 9901 | €480,147 | €582,080 | +€101,933 | +21.2% |
| Financial income | 75/76B | €51,160 | €43,948 | -€7,212 | -14.1% |
| Recurring financial income | 75 | €51,160 | €43,948 | -€7,212 | -14.1% |
| Financial charges | 65/66B | €4,298 | €14,710 | +€10,412 | +242.3% |
| Recurring financial charges | 65 | €4,298 | €14,710 | +€10,412 | +242.3% |
| Profit (loss) for the period before taxes | 9903 | €527,009 | €611,318 | +€84,309 | +16.0% |
| Income taxes | 67/77 | €156,572 | €204,524 | +€47,952 | +30.6% |
| Profit (loss) for the period | 9904 | €370,437 | €406,794 | +€36,356 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €370,437 | €406,794 | +€36,356 | +9.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.