BRICOMO: 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.
BRICOMO
Largest movements
- Stocks and contracts -€104,338
down €104,338 (-9.9%), from €1.1m to €951,495
- Cash -€103,204
down €103,204 (-49.7%), from €207,734 to €104,530
mainly Contributions, distributions and other (-€200,000) and Tax, wage and social debts (-€100,228)
- Tangible fixed assets -€25,190
down €25,190 (-4.6%), from €548,751 to €523,561
of which Land and buildings: -€25,361
- Receivables within one year +€20,920
up €20,920 (+24.6%), from €85,127 to €106,047
of which Other amounts receivable: +€18,228
- Tax, wage and social debts -€100,228
down €100,228 (-66.8%), from €149,954 to €49,726
of which Taxes: -€75,125
- Other debts -€99,600
down €99,600 (-33.2%), from €299,600 to €200,000
- Gross operating margin -€181,211
down €181,211 (-24.5%), from €738,446 to €557,235
- Staff costs -€86,052
down €86,052 (-26.0%), from €330,947 to €244,895
- Depreciation -€34,215
down €34,215 (-50.8%), from €67,297 to €33,083
- Taxes -€17,429
down €17,429 (-32.2%), from €54,201 to €36,772
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,897,490 | €1,685,632 | -€211,858 | -11.2% |
| Fixed assets | 21/28 | €548,751 | €523,561 | -€25,190 | -4.6% |
| Tangible fixed assets | 22/27 | €548,751 | €523,561 | -€25,190 | -4.6% |
| Land and buildings | 22 | €514,750 | €489,389 | -€25,361 | -4.9% |
| Plant, machinery and equipment | 23 | €34,001 | €34,172 | +€171 | +0.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,348,739 | €1,162,072 | -€186,668 | -13.8% |
| Stocks and contracts in progress | 3 | €1,055,833 | €951,495 | -€104,338 | -9.9% |
| Stocks | 30/36 | €1,055,833 | €951,495 | -€104,338 | -9.9% |
| Amounts receivable within one year | 40/41 | €85,127 | €106,047 | +€20,920 | +24.6% |
| Trade receivables | 40 | €85,127 | €87,819 | +€2,692 | +3.2% |
| Other amounts receivable | 41 | - | €18,228 | +€18,228 | |
| Cash at bank and in hand | 54/58 | €207,734 | €104,530 | -€103,204 | -49.7% |
| Deferred charges and accrued income | 490/1 | €46 | €0 | -€46 | -100% |
| Total equity and liabilities | 10/49 | €1,897,490 | €1,685,632 | -€211,858 | -11.2% |
| Equity | 10/15 | €1,353,713 | €1,357,833 | +€4,121 | +0.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,103,713 | €1,107,833 | +€4,121 | +0.4% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €1,078,713 | €1,082,833 | +€4,121 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €543,777 | €327,799 | -€215,979 | -39.7% |
| Amounts payable within one year | 42/48 | €543,777 | €327,799 | -€215,979 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €94,223 | €78,073 | -€16,150 | -17.1% |
| Suppliers | 440/4 | €94,223 | €78,073 | -€16,150 | -17.1% |
| Taxes, remuneration and social security | 45 | €149,954 | €49,726 | -€100,228 | -66.8% |
| Taxes | 450/3 | €105,188 | €30,062 | -€75,125 | -71.4% |
| Remuneration and social security | 454/9 | €44,766 | €19,664 | -€25,103 | -56.1% |
| Other amounts payable | 47/48 | €299,600 | €200,000 | -€99,600 | -33.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €330,947 | €244,895 | -€86,052 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,297 | €33,083 | -€34,215 | -50.8% |
| Other operating charges | 640/8 | €46,142 | €49,263 | +€3,120 | +6.8% |
| Gross operating margin | 9900 | €738,446 | €557,235 | -€181,211 | -24.5% |
| Operating profit (loss) | 9901 | €294,060 | €229,995 | -€64,065 | -21.8% |
| Financial income | 75/76B | €26,164 | €24,340 | -€1,824 | -7.0% |
| Recurring financial income | 75 | €26,164 | €24,340 | -€1,824 | -7.0% |
| Financial charges | 65/66B | €12,490 | €13,442 | +€952 | +7.6% |
| Recurring financial charges | 65 | €12,490 | €13,442 | +€952 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €307,734 | €240,893 | -€66,841 | -21.7% |
| Income taxes | 67/77 | €54,201 | €36,772 | -€17,429 | -32.2% |
| Profit (loss) for the period | 9904 | €253,533 | €204,121 | -€49,412 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €253,533 | €204,121 | -€49,412 | -19.5% |
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 14 October 2026 via checked.be.