BRICOLTOUT: 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.
BRICOLTOUT
Largest movements
- Cash +€53,806
up €53,806 (+143%), from €37,555 to €91,361
mainly Net result for the year (+€88,002) and Depreciation (+€21,327)
- Tangible fixed assets -€21,327
down €21,327 (-2.5%), from €840,384 to €819,057
of which Land and buildings: -€15,211
- Reserves +€87,000
up €87,000 (+22.2%), from €391,250 to €478,250
of which Distributable reserves: +€87,000
- Other debts -€27,997
down €27,997 (-18.4%), from €152,061 to €124,064
- Debts after one year -€23,941
down €23,941 (-30.4%), from €78,657 to €54,716
of which Financial debts: -€22,816
- Provisions -€10,487
down €10,487 (-37.4%), from €28,056 to €17,570
- Gross operating margin -€9,753
down €9,753 (-5.7%), from €169,795 to €160,042
- Depreciation -€5,141
down €5,141 (-19.4%), from €26,468 to €21,327
- Financial charges +€3,811
up €3,811 (+39.7%), from €9,600 to €13,412
- Financial income +€1,768
up €1,768 (+671%), from €264 to €2,032
- Taxes +€1,748
up €1,748 (+24.1%), from €7,268 to €9,016
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €887,996 | €922,999 | +€35,003 | +3.9% |
| Fixed assets | 21/28 | €840,384 | €819,057 | -€21,327 | -2.5% |
| Tangible fixed assets | 22/27 | €840,384 | €819,057 | -€21,327 | -2.5% |
| Land and buildings | 22 | €816,942 | €801,731 | -€15,211 | -1.9% |
| Plant, machinery and equipment | 23 | €17,682 | €14,259 | -€3,423 | -19.4% |
| Furniture and vehicles | 24 | €5,761 | €3,068 | -€2,693 | -46.7% |
| Current assets | 29/58 | €47,612 | €103,942 | +€56,330 | +118% |
| Amounts receivable within one year | 40/41 | €1,618 | €3,803 | +€2,185 | +135% |
| Trade receivables | 40 | - | €870 | +€870 | |
| Other amounts receivable | 41 | €1,618 | €2,932 | +€1,315 | +81.3% |
| Cash at bank and in hand | 54/58 | €37,555 | €91,361 | +€53,806 | +143% |
| Deferred charges and accrued income | 490/1 | €8,439 | €8,778 | +€339 | +4.0% |
| Total equity and liabilities | 10/49 | €887,996 | €922,999 | +€35,003 | +3.9% |
| Equity | 10/15 | €585,322 | €673,323 | +€88,002 | +15.0% |
| Contributions | 10/11 | €193,854 | €193,854 | = | 0.0% |
| Reserves | 13 | €391,250 | €478,250 | +€87,000 | +22.2% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €335,000 | €422,000 | +€87,000 | +26.0% |
| Profit (loss) carried forward | 14 | €217 | €1,219 | +€1,002 | +461% |
| Provisions and deferred taxes | 16 | €28,056 | €17,570 | -€10,487 | -37.4% |
| Provisions for liabilities and charges | 160/5 | €28,056 | €17,570 | -€10,487 | -37.4% |
| Other liabilities and charges | 164/5 | €28,056 | €17,570 | -€10,487 | -37.4% |
| Amounts payable | 17/49 | €274,618 | €232,106 | -€42,512 | -15.5% |
| Amounts payable after more than one year | 17 | €78,657 | €54,716 | -€23,941 | -30.4% |
| Financial debts | 170/4 | €74,729 | €51,913 | -€22,816 | -30.5% |
| Advances received on contracts in progress | 176 | €3,928 | €2,803 | -€1,125 | -28.6% |
| Amounts payable within one year | 42/48 | €186,196 | €158,721 | -€27,475 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €22,413 | €22,816 | +€403 | +1.8% |
| Trade debts | 44 | €4,922 | €3,241 | -€1,682 | -34.2% |
| Suppliers | 440/4 | €4,922 | €3,241 | -€1,682 | -34.2% |
| Taxes, remuneration and social security | 45 | €6,800 | €8,600 | +€1,800 | +26.5% |
| Taxes | 450/3 | €6,800 | €8,600 | +€1,800 | +26.5% |
| Other amounts payable | 47/48 | €152,061 | €124,064 | -€27,997 | -18.4% |
| Accrued charges and deferred income | 492/3 | €9,765 | €18,670 | +€8,905 | +91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,468 | €21,327 | -€5,141 | -19.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,487 | -€10,487 | = | 0.0% |
| Other operating charges | 640/8 | €39,901 | €40,804 | +€904 | +2.3% |
| Non-recurring operating charges | 66A | €23,238 | - | -€23,238 | |
| Gross operating margin | 9900 | €169,795 | €160,042 | -€9,753 | -5.7% |
| Operating profit (loss) | 9901 | €90,675 | €108,398 | +€17,723 | +19.5% |
| Financial income | 75/76B | €264 | €2,032 | +€1,768 | +671% |
| Recurring financial income | 75 | €264 | €2,032 | +€1,768 | +671% |
| Financial charges | 65/66B | €9,600 | €13,412 | +€3,811 | +39.7% |
| Recurring financial charges | 65 | €9,600 | €13,412 | +€3,811 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €81,338 | €97,018 | +€15,680 | +19.3% |
| Income taxes | 67/77 | €7,268 | €9,016 | +€1,748 | +24.1% |
| Profit (loss) for the period | 9904 | €74,070 | €88,002 | +€13,932 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,070 | €88,002 | +€13,932 | +18.8% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.