Brico Sari: 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 Sari
Largest movements
- Stocks and contracts +€146,605
up €146,605 (+38.8%), from €378,153 to €524,757
- Receivables within one year +€96,493
up €96,493 (+294%), from €32,770 to €129,264
of which Trade receivables: +€93,398
- Tangible fixed assets -€9,588
down €9,588 (-39.2%), from €24,488 to €14,900
of which Furniture and vehicles: -€5,267
- Short-term financial debts +€109,701
up €109,701 (+540%), from €20,299 to €130,000
- Trade debts +€77,993
up €77,993 (+78.4%), from €99,418 to €177,411
- Other debts +€46,923
up €46,923 (+33.5%), from €140,048 to €186,971
- Tax, wage and social debts +€13,398
up €13,398 (+33.1%), from €40,539 to €53,937
of which Remuneration and social security: +€16,078
- Profit (loss) carried forward -€10,404
down €10,404 (-8.3%), from €124,805 to €114,402
- Gross operating margin -€33,510
down €33,510 (-27.9%), from €120,111 to €86,600
- Staff costs -€9,744
down €9,744 (-12.2%), from €79,827 to €70,083
- Depreciation -€5,859
down €5,859 (-31.3%), from €18,747 to €12,888
- Taxes -€2,433
down €2,433 (-98.6%), from €2,468 to €35
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 | €451,243 | €684,721 | +€233,477 | +51.7% |
| Fixed assets | 21/28 | €25,623 | €16,035 | -€9,588 | -37.4% |
| Tangible fixed assets | 22/27 | €24,488 | €14,900 | -€9,588 | -39.2% |
| Plant, machinery and equipment | 23 | €14,675 | €11,208 | -€3,468 | -23.6% |
| Furniture and vehicles | 24 | €5,267 | - | -€5,267 | |
| Other tangible fixed assets | 26 | €4,546 | €3,692 | -€854 | -18.8% |
| Financial fixed assets | 28 | €1,135 | €1,135 | = | 0.0% |
| Current assets | 29/58 | €425,621 | €668,686 | +€243,065 | +57.1% |
| Stocks and contracts in progress | 3 | €378,153 | €524,757 | +€146,605 | +38.8% |
| Stocks | 30/36 | €378,153 | €524,757 | +€146,605 | +38.8% |
| Amounts receivable within one year | 40/41 | €32,770 | €129,264 | +€96,493 | +294% |
| Trade receivables | 40 | €29,734 | €123,132 | +€93,398 | +314% |
| Other amounts receivable | 41 | €3,036 | €6,132 | +€3,095 | +102% |
| Cash at bank and in hand | 54/58 | €13,683 | €8,259 | -€5,423 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,015 | €6,406 | +€5,391 | +531% |
| Total equity and liabilities | 10/49 | €451,243 | €684,721 | +€233,477 | +51.7% |
| Equity | 10/15 | €146,805 | €136,402 | -€10,404 | -7.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,805 | €114,402 | -€10,404 | -8.3% |
| Amounts payable | 17/49 | €304,438 | €548,319 | +€243,881 | +80.1% |
| Amounts payable within one year | 42/48 | €304,438 | €548,319 | +€243,881 | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | - | -€4,134 | |
| Financial debts | 43 | €20,299 | €130,000 | +€109,701 | +540% |
| Credit institutions | 430/8 | €20,299 | €130,000 | +€109,701 | +540% |
| Trade debts | 44 | €99,418 | €177,411 | +€77,993 | +78.4% |
| Suppliers | 440/4 | €99,418 | €177,411 | +€77,993 | +78.4% |
| Taxes, remuneration and social security | 45 | €40,539 | €53,937 | +€13,398 | +33.1% |
| Taxes | 450/3 | €25,874 | €23,194 | -€2,680 | -10.4% |
| Remuneration and social security | 454/9 | €14,665 | €30,743 | +€16,078 | +110% |
| Other amounts payable | 47/48 | €140,048 | €186,971 | +€46,923 | +33.5% |
| Remuneration, social security and pensions | 62 | €79,827 | €70,083 | -€9,744 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,747 | €12,888 | -€5,859 | -31.3% |
| Other operating charges | 640/8 | €2,915 | €3,333 | +€418 | +14.4% |
| Gross operating margin | 9900 | €120,111 | €86,600 | -€33,510 | -27.9% |
| Operating profit (loss) | 9901 | €18,622 | €296 | -€18,326 | -98.4% |
| Financial charges | 65/66B | €9,667 | €10,665 | +€998 | +10.3% |
| Recurring financial charges | 65 | €9,667 | €10,665 | +€998 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €8,955 | -€10,369 | -€19,324 | |
| Income taxes | 67/77 | €2,468 | €35 | -€2,433 | -98.6% |
| Profit (loss) for the period | 9904 | €6,488 | -€10,404 | -€16,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,488 | -€10,404 | -€16,891 |
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.