BRICOMEN: what changed
Two fiscal 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.
BRICOMEN
Largest movements
- Stocks and contracts -€132,736
down €132,736 (-30.2%), from €439,698 to €306,962
- Receivables within one year +€84,406
up €84,406 (+35.9%), from €235,427 to €319,834
of which Trade receivables: +€74,648
- Tangible fixed assets -€36,766
down €36,766 (-42.7%), from €86,055 to €49,289
of which Furniture and vehicles: -€30,729
- Tax, wage and social debts -€87,370
down €87,370 (-94.0%), from €92,971 to €5,600
of which Taxes: -€90,689
- Trade debts -€58,948
down €58,948 (-19.0%), from €309,937 to €250,989
- Debts after one year +€46,424
new in 2024: €46,424
- Profit (loss) carried forward -€30,646
down €30,646, from €27,776 to -€2,870
- Other debts +€17,225
up €17,225 (+21.5%), from €79,934 to €97,159
- Gross operating margin -€52,856
down €52,856 (-48.1%), from €109,812 to €56,955
- Other operating charges +€40,004
up €40,004 (+363.0%), from €11,021 to €51,024
- Staff costs -€16,705
down €16,705 (-58.3%), from €28,666 to €11,962
- Taxes -€10,277
down €10,277 (-79.2%), from €12,978 to €2,700
- Write-downs -€6,156
no longer reported in 2024 (was €6,156)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €810,713 | €715,501 | -€95,212 | -11.7% |
| Fixed assets | 21/28 | €86,055 | €49,289 | -€36,766 | -42.7% |
| Tangible fixed assets | 22/27 | €86,055 | €49,289 | -€36,766 | -42.7% |
| Plant, machinery and equipment | 23 | €11,106 | €6,642 | -€4,464 | -40.2% |
| Furniture and vehicles | 24 | €66,770 | €36,041 | -€30,729 | -46.0% |
| Other tangible fixed assets | 26 | €8,179 | €6,606 | -€1,573 | -19.2% |
| Current assets | 29/58 | €724,658 | €666,212 | -€58,447 | -8.1% |
| Stocks and contracts in progress | 3 | €439,698 | €306,962 | -€132,736 | -30.2% |
| Stocks | 30/36 | €439,698 | €306,962 | -€132,736 | -30.2% |
| Amounts receivable within one year | 40/41 | €235,427 | €319,834 | +€84,406 | +35.9% |
| Trade receivables | 40 | €217,589 | €292,238 | +€74,648 | +34.3% |
| Other amounts receivable | 41 | €17,838 | €27,596 | +€9,758 | +54.7% |
| Cash at bank and in hand | 54/58 | €44,479 | €37,398 | -€7,082 | -15.9% |
| Deferred charges and accrued income | 490/1 | €5,053 | €2,018 | -€3,035 | -60.1% |
| Total equity and liabilities | 10/49 | €810,713 | €715,501 | -€95,212 | -11.7% |
| Equity | 10/15 | €327,871 | €297,226 | -€30,646 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,496 | €281,496 | = | 0.0% |
| Distributable reserves | 133 | €281,496 | €281,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,776 | -€2,870 | -€30,646 | |
| Amounts payable | 17/49 | €482,842 | €418,275 | -€64,566 | -13.4% |
| Amounts payable after more than one year | 17 | - | €46,424 | +€46,424 | |
| Financial debts | 170/4 | - | €46,424 | +€46,424 | |
| Amounts payable within one year | 42/48 | €482,842 | €371,851 | -€110,991 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | - | €13,096 | +€13,096 | |
| Trade debts | 44 | €309,937 | €250,989 | -€58,948 | -19.0% |
| Suppliers | 440/4 | €309,937 | €250,989 | -€58,948 | -19.0% |
| Advances received on contracts in progress | 46 | - | €5,006 | +€5,006 | |
| Taxes, remuneration and social security | 45 | €92,971 | €5,600 | -€87,370 | -94.0% |
| Taxes | 450/3 | €90,689 | - | -€90,689 | |
| Remuneration and social security | 454/9 | €2,282 | €5,600 | +€3,318 | +145.4% |
| Other amounts payable | 47/48 | €79,934 | €97,159 | +€17,225 | +21.5% |
| Non-recurring operating income | 76A | €106 | €1,387 | +€1,281 | +1210.2% |
| Remuneration, social security and pensions | 62 | €28,666 | €11,962 | -€16,705 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,291 | €16,880 | -€1,411 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,156 | - | -€6,156 | |
| Other operating charges | 640/8 | €11,021 | €51,024 | +€40,004 | +363.0% |
| Non-recurring operating charges | 66A | €523 | €1,366 | +€842 | +160.9% |
| Gross operating margin | 9900 | €109,812 | €56,955 | -€52,856 | -48.1% |
| Operating profit (loss) | 9901 | €45,154 | -€24,277 | -€69,430 | |
| Financial income | 75/76B | €395 | €38 | -€356 | -90.3% |
| Recurring financial income | 75 | €395 | €38 | -€356 | -90.3% |
| Financial charges | 65/66B | €4,795 | €3,707 | -€1,088 | -22.7% |
| Recurring financial charges | 65 | €4,795 | €3,707 | -€1,088 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €40,753 | -€27,946 | -€68,699 | |
| Income taxes | 67/77 | €12,978 | €2,700 | -€10,277 | -79.2% |
| Profit (loss) for the period | 9904 | €27,776 | -€30,646 | -€58,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,776 | -€30,646 | -€58,421 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.