BRICOL Overijse: 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 Overijse
Largest movements
- Cash +€133,500
up €133,500 (+425%), from €31,385 to €164,885
mainly Depreciation (+€182,540) and Trade debts (+€166,265)
- Stocks and contracts -€91,625
down €91,625 (-12.6%), from €726,914 to €635,289
- Tangible fixed assets -€90,976
down €90,976 (-52.0%), from €174,986 to €84,010
of which Plant, machinery and equipment: -€80,000
- Intangible fixed assets -€80,024
down €80,024 (-74.9%), from €106,853 to €26,829
- Receivables within one year +€16,136
up €16,136 (+147%), from €10,977 to €27,112
of which Trade receivables: +€15,384
- Trade debts +€166,265
up €166,265 (+70.7%), from €235,013 to €401,279
- Profit (loss) carried forward -€123,510
down €123,510 (-2,947%), from -€4,191 to -€127,701
- Debts after one year -€95,126
no longer reported in 2025 (was €95,126)
- Current portion of long-term debt -€45,488
down €45,488 (-7.0%), from €652,763 to €607,276
- Tax, wage and social debts -€18,566
down €18,566 (-33.1%), from €56,061 to €37,495
of which Remuneration and social security: -€9,486
- Gross operating margin -€123,551
down €123,551 (-25.5%), from €484,205 to €360,653
- Financial charges -€17,698
down €17,698 (-46.7%), from €37,927 to €20,229
- Staff costs -€8,654
down €8,654 (-3.0%), from €287,077 to €278,423
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,072,773 | €956,348 | -€116,425 | -10.9% |
| Fixed assets | 21/28 | €281,839 | €110,839 | -€171,000 | -60.7% |
| Intangible fixed assets | 21 | €106,853 | €26,829 | -€80,024 | -74.9% |
| Tangible fixed assets | 22/27 | €174,986 | €84,010 | -€90,976 | -52.0% |
| Land and buildings | 22 | €41,629 | €35,111 | -€6,518 | -15.7% |
| Plant, machinery and equipment | 23 | €123,302 | €43,302 | -€80,000 | -64.9% |
| Furniture and vehicles | 24 | €8,586 | €4,407 | -€4,178 | -48.7% |
| Other tangible fixed assets | 26 | €1,470 | €1,190 | -€280 | -19.1% |
| Current assets | 29/58 | €790,933 | €845,509 | +€54,575 | +6.9% |
| Stocks and contracts in progress | 3 | €726,914 | €635,289 | -€91,625 | -12.6% |
| Stocks | 30/36 | €726,914 | €635,289 | -€91,625 | -12.6% |
| Amounts receivable within one year | 40/41 | €10,977 | €27,112 | +€16,136 | +147% |
| Trade receivables | 40 | €10,977 | €26,360 | +€15,384 | +140% |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €31,385 | €164,885 | +€133,500 | +425% |
| Deferred charges and accrued income | 490/1 | €21,658 | €18,222 | -€3,436 | -15.9% |
| Total equity and liabilities | 10/49 | €1,072,773 | €956,348 | -€116,425 | -10.9% |
| Equity | 10/15 | €33,809 | -€89,701 | -€123,510 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €23,000 | €23,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €8,000 | +€8,000 | |
| Other | 1319 | €8,000 | - | -€8,000 | |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,191 | -€127,701 | -€123,510 | -2,947% |
| Amounts payable | 17/49 | €1,038,964 | €1,046,049 | +€7,085 | +0.7% |
| Amounts payable after more than one year | 17 | €95,126 | - | -€95,126 | |
| Financial debts | 170/4 | €95,126 | - | -€95,126 | |
| Amounts payable within one year | 42/48 | €943,838 | €1,046,049 | +€102,211 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €652,763 | €607,276 | -€45,488 | -7.0% |
| Trade debts | 44 | €235,013 | €401,279 | +€166,265 | +70.7% |
| Suppliers | 440/4 | €235,013 | €401,279 | +€166,265 | +70.7% |
| Taxes, remuneration and social security | 45 | €56,061 | €37,495 | -€18,566 | -33.1% |
| Taxes | 450/3 | €21,925 | €12,845 | -€9,080 | -41.4% |
| Remuneration and social security | 454/9 | €34,136 | €24,650 | -€9,486 | -27.8% |
| Remuneration, social security and pensions | 62 | €287,077 | €278,423 | -€8,654 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,221 | €182,540 | +€318 | +0.2% |
| Other operating charges | 640/8 | €4,594 | €2,963 | -€1,632 | -35.5% |
| Gross operating margin | 9900 | €484,205 | €360,653 | -€123,551 | -25.5% |
| Operating profit (loss) | 9901 | €10,312 | -€103,272 | -€113,584 | |
| Financial income | 75/76B | €28 | €31 | +€3 | +10.7% |
| Recurring financial income | 75 | €28 | €31 | +€3 | +10.7% |
| Financial charges | 65/66B | €37,927 | €20,229 | -€17,698 | -46.7% |
| Recurring financial charges | 65 | €37,927 | €20,229 | -€17,698 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,587 | -€123,470 | -€95,883 | -348% |
| Income taxes | 67/77 | - | €40 | +€40 | |
| Profit (loss) for the period | 9904 | -€27,587 | -€123,510 | -€95,924 | -348% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,587 | -€123,510 | -€95,924 | -348% |
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.