BRICOACIERS: 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.
BRICOACIERS
Largest movements
- Cash +€122,705
up €122,705 (+351%), from €34,984 to €157,689
mainly Short-term financial debts (+€100,000) and Receivables within one year (+€41,081)
- Receivables within one year -€41,081
down €41,081 (-12.9%), from €318,754 to €277,673
of which Other amounts receivable: -€30,059
- Stocks and contracts -€32,709
down €32,709 (-10.8%), from €302,314 to €269,606
- Tangible fixed assets +€20,609
up €20,609 (+23.0%), from €89,528 to €110,136
of which Furniture and vehicles: +€25,880
- Short-term financial debts +€100,000
new in 2025: €100,000
- Tax, wage and social debts -€23,857
down €23,857 (-46.5%), from €51,297 to €27,440
of which Remuneration and social security: -€16,385
- Trade debts -€11,617
down €11,617 (-4.7%), from €249,390 to €237,772
- Gross operating margin +€18,977
up €18,977 (+7.7%), from €245,066 to €264,043
- Depreciation +€12,707
up €12,707 (+174%), from €7,323 to €20,030
- Taxes +€3,408
up €3,408, from -€2,719 to €689
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 | €756,648 | €825,273 | +€68,625 | +9.1% |
| Fixed assets | 21/28 | €89,578 | €110,186 | +€20,609 | +23.0% |
| Tangible fixed assets | 22/27 | €89,528 | €110,136 | +€20,609 | +23.0% |
| Plant, machinery and equipment | 23 | €37,457 | €32,186 | -€5,271 | -14.1% |
| Furniture and vehicles | 24 | €52,071 | €77,950 | +€25,880 | +49.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €667,071 | €715,087 | +€48,017 | +7.2% |
| Stocks and contracts in progress | 3 | €302,314 | €269,606 | -€32,709 | -10.8% |
| Stocks | 30/36 | €302,314 | €269,606 | -€32,709 | -10.8% |
| Amounts receivable within one year | 40/41 | €318,754 | €277,673 | -€41,081 | -12.9% |
| Trade receivables | 40 | €280,579 | €269,557 | -€11,022 | -3.9% |
| Other amounts receivable | 41 | €38,174 | €8,115 | -€30,059 | -78.7% |
| Cash at bank and in hand | 54/58 | €34,984 | €157,689 | +€122,705 | +351% |
| Deferred charges and accrued income | 490/1 | €11,019 | €10,120 | -€899 | -8.2% |
| Total equity and liabilities | 10/49 | €756,648 | €825,273 | +€68,625 | +9.1% |
| Equity | 10/15 | €345,091 | €345,439 | +€348 | +0.1% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,091 | €235,439 | +€348 | +0.1% |
| Amounts payable | 17/49 | €411,558 | €479,835 | +€68,277 | +16.6% |
| Amounts payable after more than one year | 17 | €45,601 | €50,755 | +€5,154 | +11.3% |
| Financial debts | 170/4 | €45,601 | €50,755 | +€5,154 | +11.3% |
| Amounts payable within one year | 42/48 | €365,957 | €429,079 | +€63,122 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €47,946 | €46,638 | -€1,308 | -2.7% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €249,390 | €237,772 | -€11,617 | -4.7% |
| Suppliers | 440/4 | €249,390 | €237,772 | -€11,617 | -4.7% |
| Advances received on contracts in progress | 46 | €4,448 | - | -€4,448 | |
| Taxes, remuneration and social security | 45 | €51,297 | €27,440 | -€23,857 | -46.5% |
| Taxes | 450/3 | €20,572 | €13,101 | -€7,471 | -36.3% |
| Remuneration and social security | 454/9 | €30,725 | €14,340 | -€16,385 | -53.3% |
| Other amounts payable | 47/48 | €12,876 | €17,229 | +€4,353 | +33.8% |
| Non-recurring operating income | 76A | €6,198 | €2,715 | -€3,483 | -56.2% |
| Remuneration, social security and pensions | 62 | €219,753 | €221,004 | +€1,251 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,323 | €20,030 | +€12,707 | +174% |
| Other operating charges | 640/8 | €4,432 | €5,059 | +€627 | +14.1% |
| Gross operating margin | 9900 | €245,066 | €264,043 | +€18,977 | +7.7% |
| Operating profit (loss) | 9901 | €13,558 | €17,951 | +€4,392 | +32.4% |
| Financial income | 75/76B | €53 | €1,150 | +€1,097 | +2,079% |
| Recurring financial income | 75 | €53 | €1,150 | +€1,097 | +2,079% |
| Financial charges | 65/66B | €15,707 | €18,063 | +€2,356 | +15.0% |
| Recurring financial charges | 65 | €15,707 | €18,063 | +€2,356 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,096 | €1,037 | +€3,133 | |
| Income taxes | 67/77 | -€2,719 | €689 | +€3,408 | |
| Profit (loss) for the period | 9904 | €623 | €348 | -€275 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €623 | €348 | -€275 | -44.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.