BRICOCHIMAY: 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.
What changed
BRICOCHIMAY
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€196,005
2024 · €204,421-€8,415
Equity
€2.4m
2024 · €2.2m+€196,005
Cash
€33,540
2024 · €43,375-€9,835
Balance sheet total
€2.7m
2024 · €2.6m+€177,290
Largest movements
Assets
- Receivables within one year +€241,174
up €241,174 (+25.5%), from €946,235 to €1.2m
of which Other amounts receivable: +€261,992
- Stocks and contracts -€55,336
down €55,336 (-4.3%), from €1.3m to €1.2m
Equity and liabilities
- Profit (loss) carried forward +€196,005
up €196,005 (+11.8%), from €1.7m to €1.9m
- Trade debts -€30,627
down €30,627 (-14.9%), from €205,102 to €174,475
Income statement
- Staff costs -€29,990
down €29,990 (-5.8%), from €517,731 to €487,742
- Depreciation +€25,664
up €25,664 (+67.8%), from €37,874 to €63,537
- Financial income -€15,221
down €15,221 (-17.9%), from €85,106 to €69,884
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.
Result 2024
€204,421
Gross operating margin
-€4,022
Staff costs
+€29,990
Depreciation
-€25,664
Write-downs
+€513
Other operating charges
+€1,513
Financial income
-€15,221
Financial charges
+€1,993
Taxes
+€2,482
Result 2025
€196,005
raises the resultlowers the result
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.
From operations
+€58,282
Investment
-€68,116
Financing
€0
Cash 2024
€43,375
From operations (derived)
+€58,282
Net result for the year
+€196,005
Depreciation
+€63,537
Stocks and contracts
+€55,336
Receivables within one year
-€241,174
Deferred charges and accrued income
+€3,291
Trade debts
-€30,627
Tax, wage and social debts
+€9,715
Advances received
+€1,899
Accrued charges and deferred income
+€297
Investment (derived)
-€68,116
Investment in fixed assets (net)
-€68,116
Cash 2025
€33,540
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,562,607 | €2,739,898 | +€177,290 | +6.9% |
| Fixed assets | 21/28 | €279,377 | €283,956 | +€4,579 | +1.6% |
| Tangible fixed assets | 22/27 | €279,377 | €283,956 | +€4,579 | +1.6% |
| Plant, machinery and equipment | 23 | €83,675 | €74,514 | -€9,161 | -10.9% |
| Furniture and vehicles | 24 | €50,262 | €47,236 | -€3,026 | -6.0% |
| Other tangible fixed assets | 26 | €145,440 | €162,206 | +€16,766 | +11.5% |
| Current assets | 29/58 | €2,283,230 | €2,455,942 | +€172,711 | +7.6% |
| Stocks and contracts in progress | 3 | €1,286,218 | €1,230,881 | -€55,336 | -4.3% |
| Stocks | 30/36 | €1,286,218 | €1,230,881 | -€55,336 | -4.3% |
| Amounts receivable within one year | 40/41 | €946,235 | €1,187,409 | +€241,174 | +25.5% |
| Trade receivables | 40 | €71,882 | €51,064 | -€20,819 | -29.0% |
| Other amounts receivable | 41 | €874,353 | €1,136,345 | +€261,992 | +30.0% |
| Cash at bank and in hand | 54/58 | €43,375 | €33,540 | -€9,835 | -22.7% |
| Deferred charges and accrued income | 490/1 | €7,402 | €4,111 | -€3,291 | -44.5% |
| Total equity and liabilities | 10/49 | €2,562,607 | €2,739,898 | +€177,290 | +6.9% |
| Equity | 10/15 | €2,244,607 | €2,440,612 | +€196,005 | +8.7% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €404,741 | €404,741 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €387,241 | €387,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,664,866 | €1,860,872 | +€196,005 | +11.8% |
| Amounts payable | 17/49 | €318,000 | €299,285 | -€18,715 | -5.9% |
| Amounts payable within one year | 42/48 | €310,384 | €291,371 | -€19,013 | -6.1% |
| Trade debts | 44 | €205,102 | €174,475 | -€30,627 | -14.9% |
| Suppliers | 440/4 | €205,102 | €174,475 | -€30,627 | -14.9% |
| Advances received on contracts in progress | 46 | €2,376 | €4,275 | +€1,899 | +79.9% |
| Taxes, remuneration and social security | 45 | €102,906 | €112,621 | +€9,715 | +9.4% |
| Taxes | 450/3 | €12,977 | €35,970 | +€22,993 | +177% |
| Remuneration and social security | 454/9 | €89,929 | €76,651 | -€13,278 | -14.8% |
| Accrued charges and deferred income | 492/3 | €7,617 | €7,914 | +€297 | +3.9% |
| Remuneration, social security and pensions | 62 | €517,731 | €487,742 | -€29,990 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,874 | €63,537 | +€25,664 | +67.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,627 | €1,114 | -€513 | -31.5% |
| Other operating charges | 640/8 | €12,205 | €10,692 | -€1,513 | -12.4% |
| Gross operating margin | 9900 | €767,998 | €763,976 | -€4,022 | -0.5% |
| Operating profit (loss) | 9901 | €198,560 | €200,891 | +€2,330 | +1.2% |
| Financial income | 75/76B | €85,106 | €69,884 | -€15,221 | -17.9% |
| Recurring financial income | 75 | €85,106 | €69,884 | -€15,221 | -17.9% |
| Financial charges | 65/66B | €8,669 | €6,676 | -€1,993 | -23.0% |
| Recurring financial charges | 65 | €8,669 | €6,456 | -€2,213 | -25.5% |
| Non-recurring financial charges | 66B | - | €220 | +€220 | |
| Profit (loss) for the period before taxes | 9903 | €274,997 | €264,099 | -€10,898 | -4.0% |
| Income taxes | 67/77 | €70,576 | €68,094 | -€2,482 | -3.5% |
| Profit (loss) for the period | 9904 | €204,421 | €196,005 | -€8,415 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €204,421 | €196,005 | -€8,415 | -4.1% |
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 27 October 2026 via checked.be.