BRICO RULOT: what changed
What changed
BRICO RULOT
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€91,895
2024 · €95,929-€4,035
Equity
€696,695
2024 · €832,800-€136,105
Cash
€286,731
2024 · €255,619+€31,112
Balance sheet total
€1.1m
2024 · €1.0m+€65,615
Largest movements
Assets
- Receivables within one year +€102,817
up €102,817 (+132%), from €78,144 to €180,961
of which Other amounts receivable: +€122,263
- Stocks and contracts -€74,672
down €74,672 (-11.7%), from €640,440 to €565,768
- Cash +€31,112
up €31,112 (+12.2%), from €255,619 to €286,731
mainly Other debts (+€180,028) and Net result for the year (+€91,895)
Equity and liabilities
- Other debts +€180,028
up €180,028 (+132%), from €135,962 to €315,990
- Profit (loss) carried forward -€135,899
down €135,899 (-84.2%), from €161,356 to €25,457
- Trade debts +€13,142
up €13,142 (+95.4%), from €13,779 to €26,921
Income statement
- Gross operating margin +€28,557
up €28,557 (+12.7%), from €224,262 to €252,819
- Staff costs +€20,718
up €20,718 (+20.1%), from €103,271 to €123,988
- Taxes +€9,493
up €9,493 (+42.2%), from €22,517 to €32,010
- Other operating charges +€6,001
up €6,001 (+59.2%), from €10,139 to €16,140
- Depreciation -€4,530
down €4,530 (-55.1%), from €8,219 to €3,689
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
€95,929
Gross operating margin
+€28,557
Staff costs
-€20,718
Depreciation
+€4,530
Other operating charges
-€6,001
Financial income
+€192
Financial charges
-€1,136
Taxes
-€9,493
Deferred taxes and other
+€36
Result 2025
€91,895
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
+€262,431
Investment
-€6,650
Financing
-€224,669
Cash 2024
€255,619
From operations (derived)
+€262,431
Net result for the year
+€91,895
Depreciation
+€3,689
Stocks and contracts
+€74,672
Receivables within one year
-€102,817
Deferred charges and accrued income
-€3,397
Provisions
-€69
Trade debts
+€13,142
Tax, wage and social debts
+€5,287
Other debts
+€180,028
Investment (derived)
-€6,650
Investment in fixed assets (net)
-€6,650
Financing
-€224,669
Short-term financial debts
+€3,331
Contributions, distributions and other
-€228,000
Cash 2025
€286,731
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,048,321 | €1,113,936 | +€65,615 | +6.3% |
| Fixed assets | 21/28 | €72,092 | €75,053 | +€2,961 | +4.1% |
| Tangible fixed assets | 22/27 | €32,573 | €35,134 | +€2,561 | +7.9% |
| Land and buildings | 22 | €19,445 | €19,445 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,128 | €15,690 | +€2,561 | +19.5% |
| Financial fixed assets | 28 | €39,519 | €39,919 | +€400 | +1.0% |
| Current assets | 29/58 | €976,230 | €1,038,883 | +€62,653 | +6.4% |
| Stocks and contracts in progress | 3 | €640,440 | €565,768 | -€74,672 | -11.7% |
| Stocks | 30/36 | €640,440 | €565,768 | -€74,672 | -11.7% |
| Amounts receivable within one year | 40/41 | €78,144 | €180,961 | +€102,817 | +132% |
| Trade receivables | 40 | €70,644 | €51,198 | -€19,446 | -27.5% |
| Other amounts receivable | 41 | €7,500 | €129,763 | +€122,263 | +1,630% |
| Cash at bank and in hand | 54/58 | €255,619 | €286,731 | +€31,112 | +12.2% |
| Deferred charges and accrued income | 490/1 | €2,026 | €5,423 | +€3,397 | +168% |
| Total equity and liabilities | 10/49 | €1,048,321 | €1,113,936 | +€65,615 | +6.3% |
| Equity | 10/15 | €832,800 | €696,695 | -€136,105 | -16.3% |
| Contributions | 10/11 | €62,813 | €62,813 | = | 0.0% |
| Capital | 10 | €62,813 | €62,813 | = | 0.0% |
| Issued capital | 100 | €62,813 | €62,813 | = | 0.0% |
| Reserves | 13 | €608,631 | €608,425 | -€206 | 0.0% |
| Non-distributable reserves | 130/1 | €42,200 | €42,200 | = | 0.0% |
| Legal reserve | 130 | €42,200 | €42,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €157,431 | €157,225 | -€206 | -0.1% |
| Distributable reserves | 133 | €409,000 | €409,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,356 | €25,457 | -€135,899 | -84.2% |
| Provisions and deferred taxes | 16 | €39,977 | €39,908 | -€69 | -0.2% |
| Deferred taxes | 168 | €39,977 | €39,908 | -€69 | -0.2% |
| Amounts payable | 17/49 | €175,544 | €377,332 | +€201,788 | +115% |
| Amounts payable within one year | 42/48 | €175,544 | €377,332 | +€201,788 | +115% |
| Financial debts | 43 | €10,237 | €13,568 | +€3,331 | +32.5% |
| Credit institutions | 430/8 | €10,237 | €13,568 | +€3,331 | +32.5% |
| Trade debts | 44 | €13,779 | €26,921 | +€13,142 | +95.4% |
| Suppliers | 440/4 | €13,779 | €26,921 | +€13,142 | +95.4% |
| Taxes, remuneration and social security | 45 | €15,566 | €20,853 | +€5,287 | +34.0% |
| Taxes | 450/3 | €14,350 | €7,559 | -€6,791 | -47.3% |
| Remuneration and social security | 454/9 | €1,216 | €13,294 | +€12,078 | +993% |
| Other amounts payable | 47/48 | €135,962 | €315,990 | +€180,028 | +132% |
| Remuneration, social security and pensions | 62 | €103,271 | €123,988 | +€20,718 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,219 | €3,689 | -€4,530 | -55.1% |
| Other operating charges | 640/8 | €10,139 | €16,140 | +€6,001 | +59.2% |
| Gross operating margin | 9900 | €224,262 | €252,819 | +€28,557 | +12.7% |
| Operating profit (loss) | 9901 | €102,633 | €109,001 | +€6,368 | +6.2% |
| Financial income | 75/76B | €20,120 | €20,312 | +€192 | +1.0% |
| Recurring financial income | 75 | €20,120 | €20,312 | +€192 | +1.0% |
| Financial charges | 65/66B | €4,340 | €5,477 | +€1,136 | +26.2% |
| Recurring financial charges | 65 | €4,340 | €5,477 | +€1,136 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €118,413 | €123,836 | +€5,423 | +4.6% |
| Transfer from deferred taxes | 780 | €33 | €69 | +€36 | +109% |
| Income taxes | 67/77 | €22,517 | €32,010 | +€9,493 | +42.2% |
| Profit (loss) for the period | 9904 | €95,929 | €91,895 | -€4,035 | -4.2% |
| Transfer from tax-exempt reserves | 789 | €99 | €206 | +€108 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €96,028 | €92,101 | -€3,927 | -4.1% |
Next steps
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Calculation and sources
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 5 November 2026 via checked.be.