BRICOLAGES LESSINES: 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
BRICOLAGES LESSINES
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
€35,201
2024 · €80,528-€45,328
Equity
€629,167
2024 · €628,967+€201
Cash
€104,560
2024 · €39,403+€65,157
Balance sheet total
€1.5m
2024 · €1.6m-€94,005
Largest movements
Assets
- Stocks and contracts -€68,655
down €68,655 (-5.3%), from €1.3m to €1.2m
- Cash +€65,157
up €65,157 (+165%), from €39,403 to €104,560
mainly Short-term financial debts (+€350,000) and Debts after one year (+€245,845)
- Tangible fixed assets -€57,186
down €57,186 (-27.0%), from €211,851 to €154,665
of which Plant, machinery and equipment: -€32,996
- Financial fixed assets -€33,072
no longer reported in 2025 (was €33,072)
Equity and liabilities
- Other debts -€655,340
down €655,340 (-93.9%), from €697,724 to €42,384
- Short-term financial debts +€350,000
new in 2025: €350,000
- Debts after one year +€245,845
new in 2025: €245,845
- Current portion of long-term debt +€96,271
new in 2025: €96,271
- Trade debts -€77,008
down €77,008 (-51.0%), from €151,113 to €74,105
Income statement
- Gross operating margin -€42,297
down €42,297 (-7.1%), from €594,138 to €551,840
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
€80,528
Gross operating margin
-€42,297
Staff costs
+€3,652
Depreciation
-€4,040
Other operating charges
-€4,180
Financial income
+€996
Financial charges
-€2,727
Taxes
+€3,268
Result 2025
€35,201
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
-€624,498
Investment
+€32,539
Financing
+€657,116
Cash 2024
€39,403
From operations (derived)
-€624,498
Net result for the year
+€35,201
Depreciation
+€57,719
Stocks and contracts
+€68,655
Receivables within one year
-€6,706
Deferred charges and accrued income
+€6,955
Trade debts
-€77,008
Tax, wage and social debts
-€22,420
Advances received
-€18,821
Other debts
-€655,340
Accrued charges and deferred income
-€12,732
Investment (derived)
+€32,539
Investment in fixed assets (net)
+€32,539
Financing
+€657,116
Debts after one year
+€245,845
Current portion of long-term debt
+€96,271
Short-term financial debts
+€350,000
Contributions, distributions and other
-€35,000
Cash 2025
€104,560
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,620,450 | €1,526,445 | -€94,005 | -5.8% |
| Fixed assets | 21/28 | €244,923 | €154,665 | -€90,258 | -36.9% |
| Tangible fixed assets | 22/27 | €211,851 | €154,665 | -€57,186 | -27.0% |
| Land and buildings | 22 | €500 | - | -€500 | |
| Plant, machinery and equipment | 23 | €116,405 | €83,409 | -€32,996 | -28.3% |
| Furniture and vehicles | 24 | €21,696 | €11,497 | -€10,199 | -47.0% |
| Other tangible fixed assets | 26 | €73,251 | €59,759 | -€13,492 | -18.4% |
| Financial fixed assets | 28 | €33,072 | - | -€33,072 | |
| Current assets | 29/58 | €1,375,527 | €1,371,780 | -€3,747 | -0.3% |
| Stocks and contracts in progress | 3 | €1,287,944 | €1,219,289 | -€68,655 | -5.3% |
| Stocks | 30/36 | €1,287,944 | €1,219,289 | -€68,655 | -5.3% |
| Amounts receivable within one year | 40/41 | €31,474 | €38,180 | +€6,706 | +21.3% |
| Trade receivables | 40 | €17,538 | €12,868 | -€4,670 | -26.6% |
| Other amounts receivable | 41 | €13,936 | €25,312 | +€11,376 | +81.6% |
| Cash at bank and in hand | 54/58 | €39,403 | €104,560 | +€65,157 | +165% |
| Deferred charges and accrued income | 490/1 | €16,706 | €9,751 | -€6,955 | -41.6% |
| Total equity and liabilities | 10/49 | €1,620,450 | €1,526,445 | -€94,005 | -5.8% |
| Equity | 10/15 | €628,967 | €629,167 | +€201 | 0.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €503,967 | €504,167 | +€201 | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €671 | €671 | = | 0.0% |
| Distributable reserves | 133 | €490,796 | €490,997 | +€201 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €991,483 | €897,278 | -€94,205 | -9.5% |
| Amounts payable after more than one year | 17 | - | €245,845 | +€245,845 | |
| Financial debts | 170/4 | - | €245,845 | +€245,845 | |
| Amounts payable within one year | 42/48 | €967,535 | €640,217 | -€327,318 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | - | €96,271 | +€96,271 | |
| Financial debts | 43 | - | €350,000 | +€350,000 | |
| Credit institutions | 430/8 | - | €350,000 | +€350,000 | |
| Trade debts | 44 | €151,113 | €74,105 | -€77,008 | -51.0% |
| Suppliers | 440/4 | €151,113 | €74,105 | -€77,008 | -51.0% |
| Advances received on contracts in progress | 46 | €23,593 | €4,772 | -€18,821 | -79.8% |
| Taxes, remuneration and social security | 45 | €95,105 | €72,685 | -€22,420 | -23.6% |
| Taxes | 450/3 | €21,770 | €2,920 | -€18,851 | -86.6% |
| Remuneration and social security | 454/9 | €73,335 | €69,766 | -€3,569 | -4.9% |
| Other amounts payable | 47/48 | €697,724 | €42,384 | -€655,340 | -93.9% |
| Accrued charges and deferred income | 492/3 | €23,948 | €11,216 | -€12,732 | -53.2% |
| Remuneration, social security and pensions | 62 | €431,061 | €427,409 | -€3,652 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,679 | €57,719 | +€4,040 | +7.5% |
| Other operating charges | 640/8 | €24,305 | €28,484 | +€4,180 | +17.2% |
| Gross operating margin | 9900 | €594,138 | €551,840 | -€42,297 | -7.1% |
| Operating profit (loss) | 9901 | €85,093 | €38,228 | -€46,865 | -55.1% |
| Financial income | 75/76B | €28,055 | €29,051 | +€996 | +3.6% |
| Recurring financial income | 75 | €28,055 | €29,051 | +€996 | +3.6% |
| Financial charges | 65/66B | €27,977 | €30,703 | +€2,727 | +9.7% |
| Recurring financial charges | 65 | €27,977 | €30,703 | +€2,727 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €85,172 | €36,576 | -€48,596 | -57.1% |
| Income taxes | 67/77 | €4,643 | €1,375 | -€3,268 | -70.4% |
| Profit (loss) for the period | 9904 | €80,528 | €35,201 | -€45,328 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,528 | €35,201 | -€45,328 | -56.3% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.