BRICOL'ART: 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.
BRICOL'ART
Largest movements
- Cash +€40,353
up €40,353 (+744%), from €5,427 to €45,779
mainly Net result for the year (+€17,338) and Depreciation (+€16,536)
- Tangible fixed assets -€16,536
down €16,536 (-15.1%), from €109,575 to €93,039
of which Furniture and vehicles: -€11,679
- Receivables within one year -€5,527
down €5,527 (-18.5%), from €29,815 to €24,288
of which Trade receivables: -€3,872
- Reserves +€17,338
up €17,338 (+52.5%), from €33,005 to €50,343
of which Distributable reserves: +€17,338
- Tax, wage and social debts +€10,625
up €10,625 (+69.9%), from €15,193 to €25,818
of which Taxes: +€6,915
- Debts after one year -€9,143
down €9,143 (-29.4%), from €31,117 to €21,974
- Financial charges +€49,773
up €49,773 (+2,459%), from €2,024 to €51,797
- Gross operating margin +€32,209
up €32,209 (+52.8%), from €60,968 to €93,178
- Taxes -€4,955
down €4,955 (-38.5%), from €12,870 to €7,915
- Depreciation +€1,469
up €1,469 (+9.7%), from €15,067 to €16,536
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 | €200,836 | €220,291 | +€19,455 | +9.7% |
| Fixed assets | 21/28 | €111,270 | €94,570 | -€16,701 | -15.0% |
| Tangible fixed assets | 22/27 | €109,575 | €93,039 | -€16,536 | -15.1% |
| Land and buildings | 22 | €64,508 | €60,001 | -€4,507 | -7.0% |
| Plant, machinery and equipment | 23 | €686 | €337 | -€349 | -50.8% |
| Furniture and vehicles | 24 | €44,381 | €32,701 | -€11,679 | -26.3% |
| Financial fixed assets | 28 | €1,695 | €1,530 | -€165 | -9.7% |
| Current assets | 29/58 | €89,566 | €125,721 | +€36,155 | +40.4% |
| Amounts receivable after more than one year | 29 | €53,885 | €55,415 | +€1,530 | +2.8% |
| Other amounts receivable | 291 | €53,885 | €55,415 | +€1,530 | +2.8% |
| Amounts receivable within one year | 40/41 | €29,815 | €24,288 | -€5,527 | -18.5% |
| Trade receivables | 40 | €20,328 | €16,456 | -€3,872 | -19.0% |
| Other amounts receivable | 41 | €9,487 | €7,832 | -€1,655 | -17.4% |
| Cash at bank and in hand | 54/58 | €5,427 | €45,779 | +€40,353 | +744% |
| Deferred charges and accrued income | 490/1 | €440 | €239 | -€201 | -45.7% |
| Total equity and liabilities | 10/49 | €200,836 | €220,291 | +€19,455 | +9.7% |
| Equity | 10/15 | €144,029 | €161,367 | +€17,338 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,005 | €50,343 | +€17,338 | +52.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,145 | €48,483 | +€17,338 | +55.7% |
| Profit (loss) carried forward | 14 | €92,424 | €92,424 | = | 0.0% |
| Amounts payable | 17/49 | €56,807 | €58,924 | +€2,117 | +3.7% |
| Amounts payable after more than one year | 17 | €31,117 | €21,974 | -€9,143 | -29.4% |
| Financial debts | 170/4 | €31,117 | €21,974 | -€9,143 | -29.4% |
| Amounts payable within one year | 42/48 | €25,690 | €36,950 | +€11,260 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €10,314 | €10,671 | +€357 | +3.5% |
| Trade debts | 44 | €182 | €461 | +€278 | +152% |
| Suppliers | 440/4 | €182 | €461 | +€278 | +152% |
| Taxes, remuneration and social security | 45 | €15,193 | €25,818 | +€10,625 | +69.9% |
| Taxes | 450/3 | €15,193 | €22,108 | +€6,915 | +45.5% |
| Remuneration and social security | 454/9 | - | €3,710 | +€3,710 | |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €30 | €0 | -€30 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,067 | €16,536 | +€1,469 | +9.7% |
| Other operating charges | 640/8 | €1,584 | €1,570 | -€14 | -0.9% |
| Gross operating margin | 9900 | €60,968 | €93,178 | +€32,209 | +52.8% |
| Operating profit (loss) | 9901 | €44,288 | €75,072 | +€30,784 | +69.5% |
| Financial income | 75/76B | €1,751 | €1,978 | +€227 | +12.9% |
| Recurring financial income | 75 | €1,751 | €1,978 | +€227 | +12.9% |
| Financial charges | 65/66B | €2,024 | €51,797 | +€49,773 | +2,459% |
| Recurring financial charges | 65 | €2,024 | €51,797 | +€49,773 | +2,459% |
| Profit (loss) for the period before taxes | 9903 | €44,015 | €25,252 | -€18,762 | -42.6% |
| Income taxes | 67/77 | €12,870 | €7,915 | -€4,955 | -38.5% |
| Profit (loss) for the period | 9904 | €31,145 | €17,338 | -€13,807 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,145 | €17,338 | -€13,807 | -44.3% |
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 21 October 2026 via checked.be.