BRICOLIGHT: 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.
BRICOLIGHT
Largest movements
- Receivables within one year +€91,904
up €91,904 (+49.2%), from €186,959 to €278,864
of which Other amounts receivable: +€81,712
- Cash -€91,166
down €91,166 (-44.4%), from €205,220 to €114,054
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€97,131)
- Stocks and contracts +€66,924
up €66,924 (+5.5%), from €1.2m to €1.3m
- Short-term financial debts +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Debts after one year -€97,131
down €97,131 (-7.6%), from €1.3m to €1.2m
- Reserves +€70,062
up €70,062 (+28.8%), from €243,132 to €313,195
of which Distributable reserves: +€70,062
- Gross operating margin +€84,241
up €84,241 (+13.1%), from €640,672 to €724,912
- Depreciation -€56,290
down €56,290 (-53.4%), from €105,460 to €49,170
- Taxes +€25,796
up €25,796 (+74.1%), from €34,831 to €60,627
- Staff costs +€19,418
up €19,418 (+5.0%), from €385,190 to €404,608
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.
Cash bridge derived
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 | €2,360,570 | €2,439,444 | +€78,873 | +3.3% |
| Fixed assets | 21/28 | €756,342 | €765,800 | +€9,458 | +1.3% |
| Tangible fixed assets | 22/27 | €756,342 | €765,800 | +€9,458 | +1.3% |
| Land and buildings | 22 | €578,900 | €570,729 | -€8,172 | -1.4% |
| Plant, machinery and equipment | 23 | €151,096 | €167,471 | +€16,375 | +10.8% |
| Furniture and vehicles | 24 | €25,258 | €27,600 | +€2,343 | +9.3% |
| Leasing and similar rights | 25 | €1,088 | €0 | -€1,088 | -100.0% |
| Current assets | 29/58 | €1,604,228 | €1,673,643 | +€69,415 | +4.3% |
| Stocks and contracts in progress | 3 | €1,206,406 | €1,273,330 | +€66,924 | +5.5% |
| Stocks | 30/36 | €1,206,406 | €1,273,330 | +€66,924 | +5.5% |
| Amounts receivable within one year | 40/41 | €186,959 | €278,864 | +€91,904 | +49.2% |
| Trade receivables | 40 | €150,856 | €161,048 | +€10,193 | +6.8% |
| Other amounts receivable | 41 | €36,104 | €117,815 | +€81,712 | +226.3% |
| Cash at bank and in hand | 54/58 | €205,220 | €114,054 | -€91,166 | -44.4% |
| Deferred charges and accrued income | 490/1 | €5,642 | €7,395 | +€1,753 | +31.1% |
| Total equity and liabilities | 10/49 | €2,360,570 | €2,439,444 | +€78,873 | +3.3% |
| Equity | 10/15 | €485,106 | €555,168 | +€70,062 | +14.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €243,132 | €313,195 | +€70,062 | +28.8% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €243,132 | €313,195 | +€70,062 | +28.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €1,875,465 | €1,884,276 | +€8,811 | +0.5% |
| Amounts payable after more than one year | 17 | €1,281,091 | €1,183,961 | -€97,131 | -7.6% |
| Financial debts | 170/4 | €1,281,091 | €1,183,961 | -€97,131 | -7.6% |
| Amounts payable within one year | 42/48 | €592,503 | €698,689 | +€106,186 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €132,762 | €140,819 | +€8,057 | +6.1% |
| Financial debts | 43 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Credit institutions | 430/8 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Trade debts | 44 | €82,311 | €80,252 | -€2,059 | -2.5% |
| Suppliers | 440/4 | €82,311 | €80,252 | -€2,059 | -2.5% |
| Taxes, remuneration and social security | 45 | €72,430 | €57,618 | -€14,812 | -20.5% |
| Taxes | 450/3 | €25,931 | €12,468 | -€13,463 | -51.9% |
| Remuneration and social security | 454/9 | €46,499 | €45,150 | -€1,349 | -2.9% |
| Other amounts payable | 47/48 | €155,000 | €170,000 | +€15,000 | +9.7% |
| Accrued charges and deferred income | 492/3 | €1,870 | €1,627 | -€244 | -13.0% |
| Remuneration, social security and pensions | 62 | €385,190 | €404,608 | +€19,418 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,460 | €49,170 | -€56,290 | -53.4% |
| Other operating charges | 640/8 | €34,889 | €36,496 | +€1,607 | +4.6% |
| Gross operating margin | 9900 | €640,672 | €724,912 | +€84,241 | +13.1% |
| Operating profit (loss) | 9901 | €115,132 | €234,639 | +€119,507 | +103.8% |
| Financial income | 75/76B | €30,332 | €34,105 | +€3,773 | +12.4% |
| Recurring financial income | 75 | €30,332 | €34,105 | +€3,773 | +12.4% |
| Financial charges | 65/66B | €43,508 | €38,054 | -€5,453 | -12.5% |
| Recurring financial charges | 65 | €43,508 | €38,054 | -€5,453 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €101,956 | €230,689 | +€128,733 | +126.3% |
| Transfer from deferred taxes | 780 | €5,470 | €0 | -€5,470 | -100.0% |
| Income taxes | 67/77 | €34,831 | €60,627 | +€25,796 | +74.1% |
| Profit (loss) for the period | 9904 | €72,596 | €170,062 | +€97,466 | +134.3% |
| Transfer from tax-exempt reserves | 789 | €16,411 | €0 | -€16,411 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,007 | €170,062 | +€81,055 | +91.1% |
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 10 October 2026 via checked.be.