BRICO RENSON: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
What changed
BRICO RENSON
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,422
2024 · €30,975-€553
Equity
€480,636
2024 · €451,075+€29,561
Cash
€106,098
2024 · €106,059+€38
Balance sheet total
€1.1m
2024 · €1.0m+€41,618
Largest movements
Assets
- Receivables within one year +€24,259
up €24,259 (+52.2%), from €46,481 to €70,740
of which Trade receivables: +€26,623
- Stocks and contracts +€18,281
up €18,281 (+5.9%), from €311,333 to €329,615
Equity and liabilities
- Reserves +€30,422
up €30,422 (+10.1%), from €302,214 to €332,636
of which Distributable reserves: +€30,422
- Trade debts +€19,238
up €19,238 (+32.3%), from €59,633 to €78,870
- Debts after one year -€13,375
down €13,375 (-3.5%), from €381,502 to €368,127
Income statement
- Gross operating margin +€10,622
up €10,622 (+4.8%), from €221,331 to €231,953
- Other operating charges +€5,216
up €5,216 (+40.3%), from €12,931 to €18,147
- Staff costs +€4,675
up €4,675 (+4.7%), from €99,914 to €104,590
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€30,975
Gross operating margin
+€10,622
Staff costs
-€4,675
Depreciation
+€1,035
Other operating charges
-€5,216
Financial income
-€1,006
Financial charges
+€166
Taxes
-€1,129
Deferred taxes and other
-€349
Result 2025
€30,422
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€78,158
Investment
-€65,036
Financing
-€13,084
Cash 2024
€106,059
From operations (derived)
+€78,158
Net result for the year
+€30,422
Depreciation
+€61,759
Stocks and contracts
-€18,281
Receivables within one year
-€24,259
Deferred charges and accrued income
+€4,238
Provisions
-€443
Trade debts
+€19,238
Tax, wage and social debts
+€4,819
Other debts
+€658
Accrued charges and deferred income
+€8
Investment (derived)
-€65,036
Investment in fixed assets (net)
-€65,036
Financing
-€13,084
Debts after one year
-€13,375
Current portion of long-term debt
+€1,152
Contributions, distributions and other
-€861
Cash 2025
€106,098
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,014,483 | €1,056,100 | +€41,618 | +4.1% |
| Fixed assets | 21/28 | €533,759 | €537,035 | +€3,277 | +0.6% |
| Tangible fixed assets | 22/27 | €533,624 | €536,900 | +€3,277 | +0.6% |
| Land and buildings | 22 | €494,253 | €455,821 | -€38,432 | -7.8% |
| Plant, machinery and equipment | 23 | €21,669 | €16,536 | -€5,133 | -23.7% |
| Furniture and vehicles | 24 | €17,701 | €64,543 | +€46,842 | +265% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €480,724 | €519,065 | +€38,341 | +8.0% |
| Stocks and contracts in progress | 3 | €311,333 | €329,615 | +€18,281 | +5.9% |
| Stocks | 30/36 | €311,333 | €329,615 | +€18,281 | +5.9% |
| Amounts receivable within one year | 40/41 | €46,481 | €70,740 | +€24,259 | +52.2% |
| Trade receivables | 40 | €38,746 | €65,369 | +€26,623 | +68.7% |
| Other amounts receivable | 41 | €7,735 | €5,371 | -€2,364 | -30.6% |
| Cash at bank and in hand | 54/58 | €106,059 | €106,098 | +€38 | 0.0% |
| Deferred charges and accrued income | 490/1 | €16,850 | €12,612 | -€4,238 | -25.2% |
| Total equity and liabilities | 10/49 | €1,014,483 | €1,056,100 | +€41,618 | +4.1% |
| Equity | 10/15 | €451,075 | €480,636 | +€29,561 | +6.6% |
| Contributions | 10/11 | €148,000 | €148,000 | = | 0.0% |
| Reserves | 13 | €302,214 | €332,636 | +€30,422 | +10.1% |
| Tax-exempt reserves | 132 | €3,625 | €3,625 | = | 0.0% |
| Distributable reserves | 133 | €298,589 | €329,011 | +€30,422 | +10.2% |
| Investment grants | 15 | €861 | €0 | -€861 | -100% |
| Provisions and deferred taxes | 16 | €443 | €0 | -€443 | -100% |
| Deferred taxes | 168 | €443 | €0 | -€443 | -100% |
| Amounts payable | 17/49 | €562,964 | €575,464 | +€12,500 | +2.2% |
| Amounts payable after more than one year | 17 | €381,502 | €368,127 | -€13,375 | -3.5% |
| Financial debts | 170/4 | €381,502 | €368,127 | -€13,375 | -3.5% |
| Amounts payable within one year | 42/48 | €181,072 | €206,939 | +€25,867 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €69,509 | €70,661 | +€1,152 | +1.7% |
| Trade debts | 44 | €59,633 | €78,870 | +€19,238 | +32.3% |
| Suppliers | 440/4 | €59,633 | €78,870 | +€19,238 | +32.3% |
| Taxes, remuneration and social security | 45 | €37,743 | €42,562 | +€4,819 | +12.8% |
| Taxes | 450/3 | €17,802 | €19,740 | +€1,938 | +10.9% |
| Remuneration and social security | 454/9 | €19,941 | €22,822 | +€2,881 | +14.4% |
| Other amounts payable | 47/48 | €14,188 | €14,846 | +€658 | +4.6% |
| Accrued charges and deferred income | 492/3 | €389 | €398 | +€8 | +2.1% |
| Remuneration, social security and pensions | 62 | €99,914 | €104,590 | +€4,675 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,794 | €61,759 | -€1,035 | -1.6% |
| Other operating charges | 640/8 | €12,931 | €18,147 | +€5,216 | +40.3% |
| Gross operating margin | 9900 | €221,331 | €231,953 | +€10,622 | +4.8% |
| Operating profit (loss) | 9901 | €45,692 | €47,457 | +€1,765 | +3.9% |
| Financial income | 75/76B | €6,385 | €5,379 | -€1,006 | -15.8% |
| Recurring financial income | 75 | €6,385 | €5,379 | -€1,006 | -15.8% |
| Financial charges | 65/66B | €7,894 | €7,728 | -€166 | -2.1% |
| Recurring financial charges | 65 | €7,894 | €7,728 | -€166 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €44,183 | €45,108 | +€925 | +2.1% |
| Transfer from deferred taxes | 780 | €793 | €443 | -€349 | -44.1% |
| Income taxes | 67/77 | €14,000 | €15,129 | +€1,129 | +8.1% |
| Profit (loss) for the period | 9904 | €30,975 | €30,422 | -€553 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,975 | €30,422 | -€553 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.