BRICON: 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.
BRICON
Largest movements
- Stocks and contracts +€248,788
up €248,788 (+13.4%), from €1.9m to €2.1m
- Receivables within one year -€182,250
down €182,250 (-44.5%), from €409,567 to €227,317
of which Trade receivables: -€128,533
- Tangible fixed assets -€62,108
down €62,108 (-54.5%), from €113,910 to €51,802
of which Plant, machinery and equipment: -€60,803
- Cash -€58,355
down €58,355 (-44.2%), from €132,150 to €73,795
mainly Investment in fixed assets (net) (-€279,277) and Stocks and contracts (-€248,788)
- Intangible fixed assets +€49,489
up €49,489 (+8.0%), from €620,673 to €670,162
- Current portion of long-term debt -€243,997
down €243,997 (-82.0%), from €297,707 to €53,709
- Reserves +€134,639
up €134,639 (+12.2%), from €1.1m to €1.2m
of which Distributable reserves: +€134,639
- Other debts +€130,938
up €130,938 (+10.0%), from €1.3m to €1.4m
- Tax, wage and social debts -€79,316
down €79,316 (-54.9%), from €144,466 to €65,150
of which Taxes: -€90,468
- Trade debts +€76,647
up €76,647 (+762%), from €10,054 to €86,701
- Gross operating margin +€87,477
up €87,477 (+10.4%), from €841,661 to €929,138
- Staff costs +€57,602
up €57,602 (+16.7%), from €344,969 to €402,571
- Taxes +€48,409
up €48,409 (+466%), from €10,378 to €58,787
- Depreciation +€29,425
up €29,425 (+11.2%), from €262,466 to €291,891
- Financial income -€16,346
down €16,346 (-52.5%), from €31,126 to €14,780
of which Non-recurring financial income: -€8,974
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 | €3,139,207 | €3,136,980 | -€2,227 | -0.1% |
| Fixed assets | 21/28 | €735,069 | €722,455 | -€12,615 | -1.7% |
| Intangible fixed assets | 21 | €620,673 | €670,162 | +€49,489 | +8.0% |
| Tangible fixed assets | 22/27 | €113,910 | €51,802 | -€62,108 | -54.5% |
| Plant, machinery and equipment | 23 | €98,448 | €37,646 | -€60,803 | -61.8% |
| Furniture and vehicles | 24 | €4,378 | €5,305 | +€928 | +21.2% |
| Leasing and similar rights | 25 | €11,084 | €8,851 | -€2,233 | -20.1% |
| Financial fixed assets | 28 | €486 | €491 | +€5 | +1.0% |
| Current assets | 29/58 | €2,404,138 | €2,414,525 | +€10,387 | +0.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €1,852,371 | €2,101,158 | +€248,788 | +13.4% |
| Stocks | 30/36 | €1,852,371 | €2,101,158 | +€248,788 | +13.4% |
| Amounts receivable within one year | 40/41 | €409,567 | €227,317 | -€182,250 | -44.5% |
| Trade receivables | 40 | €322,706 | €194,172 | -€128,533 | -39.8% |
| Other amounts receivable | 41 | €86,861 | €33,144 | -€53,717 | -61.8% |
| Cash at bank and in hand | 54/58 | €132,150 | €73,795 | -€58,355 | -44.2% |
| Deferred charges and accrued income | 490/1 | €10,051 | €12,255 | +€2,204 | +21.9% |
| Total equity and liabilities | 10/49 | €3,139,207 | €3,136,980 | -€2,227 | -0.1% |
| Equity | 10/15 | €1,165,572 | €1,300,211 | +€134,639 | +11.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,103,572 | €1,238,211 | +€134,639 | +12.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,097,372 | €1,232,011 | +€134,639 | +12.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,973,635 | €1,836,769 | -€136,867 | -6.9% |
| Amounts payable after more than one year | 17 | €60,567 | €6,858 | -€53,709 | -88.7% |
| Financial debts | 170/4 | €60,567 | €6,858 | -€53,709 | -88.7% |
| Amounts payable within one year | 42/48 | €1,911,050 | €1,797,911 | -€113,139 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €297,707 | €53,709 | -€243,997 | -82.0% |
| Financial debts | 43 | €149,651 | €152,241 | +€2,590 | +1.7% |
| Credit institutions | 430/8 | €149,651 | €152,241 | +€2,590 | +1.7% |
| Trade debts | 44 | €10,054 | €86,701 | +€76,647 | +762% |
| Suppliers | 440/4 | €10,054 | €86,701 | +€76,647 | +762% |
| Taxes, remuneration and social security | 45 | €144,466 | €65,150 | -€79,316 | -54.9% |
| Taxes | 450/3 | €94,329 | €3,861 | -€90,468 | -95.9% |
| Remuneration and social security | 454/9 | €50,137 | €61,289 | +€11,152 | +22.2% |
| Other amounts payable | 47/48 | €1,309,172 | €1,440,110 | +€130,938 | +10.0% |
| Accrued charges and deferred income | 492/3 | €2,018 | €32,000 | +€29,982 | +1,486% |
| Non-recurring operating income | 76A | - | €13,238 | +€13,238 | |
| Remuneration, social security and pensions | 62 | €344,969 | €402,571 | +€57,602 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262,466 | €291,891 | +€29,425 | +11.2% |
| Other operating charges | 640/8 | €1,836 | €1,905 | +€69 | +3.8% |
| Non-recurring operating charges | 66A | €566 | €0 | -€566 | -100% |
| Gross operating margin | 9900 | €841,661 | €929,138 | +€87,477 | +10.4% |
| Operating profit (loss) | 9901 | €231,825 | €232,771 | +€946 | +0.4% |
| Financial income | 75/76B | €31,126 | €14,780 | -€16,346 | -52.5% |
| Recurring financial income | 75 | €22,152 | €14,780 | -€7,372 | -33.3% |
| Non-recurring financial income | 76B | €8,974 | €0 | -€8,974 | -100% |
| Financial charges | 65/66B | €46,856 | €54,124 | +€7,268 | +15.5% |
| Recurring financial charges | 65 | €46,856 | €54,124 | +€7,268 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €216,094 | €193,426 | -€22,668 | -10.5% |
| Income taxes | 67/77 | €10,378 | €58,787 | +€48,409 | +466% |
| Profit (loss) for the period | 9904 | €205,717 | €134,639 | -€71,077 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €205,717 | €134,639 | -€71,077 | -34.6% |
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 15 October 2026 via checked.be.