BRICOBA: 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.
BRICOBA
Largest movements
- Cash -€151,789
down €151,789 (-64.9%), from €233,988 to €82,199
mainly Other debts (-€149,836) and Tax, wage and social debts (-€73,878)
- Stocks and contracts -€97,796
down €97,796 (-9.4%), from €1.0m to €937,470
- Other debts -€149,836
down €149,836 (-75.0%), from €199,836 to €50,000
- Tax, wage and social debts -€73,878
down €73,878 (-52.0%), from €142,106 to €68,228
of which Taxes: -€39,140
- Staff costs +€43,143
up €43,143 (+10.4%), from €415,385 to €458,528
- Gross operating margin -€36,057
down €36,057 (-6.6%), from €547,153 to €511,097
- Taxes -€16,215
down €16,215 (-64.3%), from €25,226 to €9,011
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 | €1,421,208 | €1,179,047 | -€242,161 | -17.0% |
| Fixed assets | 21/28 | €32,775 | €37,402 | +€4,627 | +14.1% |
| Tangible fixed assets | 22/27 | €32,775 | €37,402 | +€4,627 | +14.1% |
| Plant, machinery and equipment | 23 | €20,723 | €24,483 | +€3,760 | +18.1% |
| Furniture and vehicles | 24 | €8,985 | €10,263 | +€1,278 | +14.2% |
| Other tangible fixed assets | 26 | €3,067 | €2,657 | -€410 | -13.4% |
| Current assets | 29/58 | €1,388,433 | €1,141,645 | -€246,789 | -17.8% |
| Stocks and contracts in progress | 3 | €1,035,266 | €937,470 | -€97,796 | -9.4% |
| Stocks | 30/36 | €1,035,266 | €937,470 | -€97,796 | -9.4% |
| Amounts receivable within one year | 40/41 | €119,179 | €121,976 | +€2,797 | +2.3% |
| Trade receivables | 40 | €104,179 | €106,930 | +€2,751 | +2.6% |
| Other amounts receivable | 41 | €15,000 | €15,046 | +€46 | +0.3% |
| Cash at bank and in hand | 54/58 | €233,988 | €82,199 | -€151,789 | -64.9% |
| Total equity and liabilities | 10/49 | €1,421,208 | €1,179,047 | -€242,161 | -17.0% |
| Equity | 10/15 | €992,597 | €986,711 | -€5,886 | -0.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €742,597 | €736,711 | -€5,886 | -0.8% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €717,597 | €711,711 | -€5,886 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €428,611 | €192,336 | -€236,275 | -55.1% |
| Amounts payable within one year | 42/48 | €428,611 | €192,336 | -€236,275 | -55.1% |
| Trade debts | 44 | €86,669 | €74,108 | -€12,561 | -14.5% |
| Suppliers | 440/4 | €86,669 | €74,108 | -€12,561 | -14.5% |
| Taxes, remuneration and social security | 45 | €142,106 | €68,228 | -€73,878 | -52.0% |
| Taxes | 450/3 | €62,317 | €23,178 | -€39,140 | -62.8% |
| Remuneration and social security | 454/9 | €79,789 | €45,050 | -€34,739 | -43.5% |
| Other amounts payable | 47/48 | €199,836 | €50,000 | -€149,836 | -75.0% |
| Remuneration, social security and pensions | 62 | €415,385 | €458,528 | +€43,143 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,602 | €8,223 | -€380 | -4.4% |
| Other operating charges | 640/8 | €2,358 | €2,433 | +€75 | +3.2% |
| Gross operating margin | 9900 | €547,153 | €511,097 | -€36,057 | -6.6% |
| Operating profit (loss) | 9901 | €120,807 | €41,913 | -€78,894 | -65.3% |
| Financial income | 75/76B | €31,858 | €26,553 | -€5,305 | -16.7% |
| Recurring financial income | 75 | €31,858 | €26,553 | -€5,305 | -16.7% |
| Financial charges | 65/66B | €13,290 | €15,342 | +€2,052 | +15.4% |
| Recurring financial charges | 65 | €13,290 | €15,342 | +€2,052 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €139,376 | €53,125 | -€86,251 | -61.9% |
| Income taxes | 67/77 | €25,226 | €9,011 | -€16,215 | -64.3% |
| Profit (loss) for the period | 9904 | €114,150 | €44,114 | -€70,036 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,150 | €44,114 | -€70,036 | -61.4% |
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.