BRICOBRAIN: 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.
BRICOBRAIN
Largest movements
- Receivables within one year +€113,598
up €113,598 (+40.1%), from €282,939 to €396,537
of which Trade receivables: +€101,912
- Tangible fixed assets -€38,447
down €38,447 (-65.4%), from €58,761 to €20,314
of which Other tangible fixed assets: -€21,566
- Cash -€25,734
down €25,734 (-25.0%), from €103,135 to €77,401
mainly Receivables within one year (-€113,598) and Net result for the year (-€28,289)
- Trade debts +€59,187
up €59,187 (+18.5%), from €319,958 to €379,145
- Profit (loss) carried forward -€28,289
down €28,289 (-6.7%), from -€422,090 to -€450,379
- Gross operating margin -€44,012
down €44,012 (-13.1%), from €335,096 to €291,083
- Financial charges +€4,647
up €4,647 (+35.3%), from €13,176 to €17,823
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,267,917 | €1,310,223 | +€42,306 | +3.3% |
| Formation expenses | 20 | €417 | - | -€417 | |
| Fixed assets | 21/28 | €58,811 | €20,364 | -€38,447 | -65.4% |
| Tangible fixed assets | 22/27 | €58,761 | €20,314 | -€38,447 | -65.4% |
| Plant, machinery and equipment | 23 | €22,898 | €7,127 | -€15,771 | -68.9% |
| Furniture and vehicles | 24 | €1,110 | - | -€1,110 | |
| Other tangible fixed assets | 26 | €34,754 | €13,187 | -€21,566 | -62.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,208,689 | €1,289,859 | +€81,170 | +6.7% |
| Stocks and contracts in progress | 3 | €818,040 | €810,524 | -€7,516 | -0.9% |
| Stocks | 30/36 | €818,040 | €810,524 | -€7,516 | -0.9% |
| Amounts receivable within one year | 40/41 | €282,939 | €396,537 | +€113,598 | +40.1% |
| Trade receivables | 40 | €259,154 | €361,066 | +€101,912 | +39.3% |
| Other amounts receivable | 41 | €23,785 | €35,471 | +€11,686 | +49.1% |
| Cash at bank and in hand | 54/58 | €103,135 | €77,401 | -€25,734 | -25.0% |
| Deferred charges and accrued income | 490/1 | €4,575 | €5,397 | +€822 | +18.0% |
| Total equity and liabilities | 10/49 | €1,267,917 | €1,310,223 | +€42,306 | +3.3% |
| Equity | 10/15 | €446,510 | €418,221 | -€28,289 | -6.3% |
| Contributions | 10/11 | €868,600 | €868,600 | = | 0.0% |
| Capital | 10 | €868,600 | €868,600 | = | 0.0% |
| Issued capital | 100 | €868,600 | €868,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€422,090 | -€450,379 | -€28,289 | -6.7% |
| Amounts payable | 17/49 | €821,407 | €892,003 | +€70,596 | +8.6% |
| Amounts payable within one year | 42/48 | €821,407 | €892,003 | +€70,596 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €15,485 | €14,215 | -€1,270 | -8.2% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €319,958 | €379,145 | +€59,187 | +18.5% |
| Suppliers | 440/4 | €319,958 | €379,145 | +€59,187 | +18.5% |
| Taxes, remuneration and social security | 45 | €57,881 | €70,386 | +€12,505 | +21.6% |
| Taxes | 450/3 | €12,167 | €26,442 | +€14,274 | +117% |
| Remuneration and social security | 454/9 | €45,714 | €43,944 | -€1,769 | -3.9% |
| Other amounts payable | 47/48 | €228,082 | €228,256 | +€174 | +0.1% |
| Remuneration, social security and pensions | 62 | €243,482 | €245,579 | +€2,098 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,723 | €41,387 | +€664 | +1.6% |
| Other operating charges | 640/8 | €14,116 | €15,113 | +€998 | +7.1% |
| Gross operating margin | 9900 | €335,096 | €291,083 | -€44,012 | -13.1% |
| Operating profit (loss) | 9901 | €36,776 | -€10,996 | -€47,772 | |
| Financial income | 75/76B | €478 | €531 | +€53 | +11.0% |
| Recurring financial income | 75 | €478 | €531 | +€53 | +11.0% |
| Financial charges | 65/66B | €13,176 | €17,823 | +€4,647 | +35.3% |
| Recurring financial charges | 65 | €13,176 | €17,823 | +€4,647 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €24,077 | -€28,289 | -€52,366 | |
| Profit (loss) for the period | 9904 | €24,077 | -€28,289 | -€52,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,077 | -€28,289 | -€52,366 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.