BRICOPAN: 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.
BRICOPAN
Largest movements
- Cash -€143,827
down €143,827 (-49.2%), from €292,463 to €148,636
mainly Investment in fixed assets (net) (-€155,518) and Contributions, distributions and other (-€70,000)
- Tangible fixed assets +€115,067
up €115,067 (+33.9%), from €339,864 to €454,931
of which Land and buildings: +€116,277
- Receivables within one year +€28,750
up €28,750 (+599%), from €4,800 to €33,549
of which Trade receivables: +€24,903
- Debts after one year -€28,043
down €28,043 (-10.5%), from €267,086 to €239,043
- Tax, wage and social debts +€21,069
up €21,069, from €0 to €21,069
- Profit (loss) carried forward +€7,271
up €7,271 (+91.3%), from €7,968 to €15,239
- Depreciation +€8,233
up €8,233 (+25.6%), from €32,218 to €40,451
- Gross operating margin +€6,625
up €6,625 (+3.9%), from €170,851 to €177,477
- Other operating charges +€5,697
up €5,697 (+27.3%), from €20,883 to €26,580
- Write-downs -€4,265
down €4,265 (-100%), from €4,265 to €0
- Taxes -€1,818
down €1,818 (-7.4%), from €24,462 to €22,644
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 | €638,600 | €638,607 | +€7 | 0.0% |
| Fixed assets | 21/28 | €339,864 | €454,931 | +€115,067 | +33.9% |
| Tangible fixed assets | 22/27 | €339,864 | €454,931 | +€115,067 | +33.9% |
| Land and buildings | 22 | €337,113 | €453,389 | +€116,277 | +34.5% |
| Plant, machinery and equipment | 23 | €2,752 | €1,542 | -€1,210 | -44.0% |
| Current assets | 29/58 | €298,735 | €183,675 | -€115,060 | -38.5% |
| Amounts receivable within one year | 40/41 | €4,800 | €33,549 | +€28,750 | +599% |
| Trade receivables | 40 | €363 | €25,266 | +€24,903 | +6,860% |
| Other amounts receivable | 41 | €4,437 | €8,284 | +€3,847 | +86.7% |
| Cash at bank and in hand | 54/58 | €292,463 | €148,636 | -€143,827 | -49.2% |
| Deferred charges and accrued income | 490/1 | €1,472 | €1,490 | +€18 | +1.2% |
| Total equity and liabilities | 10/49 | €638,600 | €638,607 | +€7 | 0.0% |
| Equity | 10/15 | €172,263 | €179,534 | +€7,271 | +4.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €102,795 | €102,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €96,645 | €96,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,968 | €15,239 | +€7,271 | +91.3% |
| Amounts payable | 17/49 | €466,336 | €459,072 | -€7,264 | -1.6% |
| Amounts payable after more than one year | 17 | €267,086 | €239,043 | -€28,043 | -10.5% |
| Financial debts | 170/4 | €267,086 | €239,043 | -€28,043 | -10.5% |
| Amounts payable within one year | 42/48 | €199,250 | €220,029 | +€20,779 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €27,054 | €28,043 | +€989 | +3.7% |
| Financial debts | 43 | €238 | €250 | +€12 | +4.8% |
| Credit institutions | 430/8 | €238 | €250 | +€12 | +4.8% |
| Trade debts | 44 | €1,579 | €414 | -€1,166 | -73.8% |
| Suppliers | 440/4 | €1,579 | €414 | -€1,166 | -73.8% |
| Taxes, remuneration and social security | 45 | €0 | €21,069 | +€21,069 | |
| Taxes | 450/3 | €0 | €21,069 | +€21,069 | |
| Other amounts payable | 47/48 | €170,379 | €170,254 | -€125 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,218 | €40,451 | +€8,233 | +25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,265 | €0 | -€4,265 | -100% |
| Other operating charges | 640/8 | €20,883 | €26,580 | +€5,697 | +27.3% |
| Gross operating margin | 9900 | €170,851 | €177,477 | +€6,625 | +3.9% |
| Operating profit (loss) | 9901 | €113,486 | €110,446 | -€3,040 | -2.7% |
| Financial income | 75/76B | €718 | €511 | -€207 | -28.8% |
| Recurring financial income | 75 | €718 | €511 | -€207 | -28.8% |
| Financial charges | 65/66B | €11,773 | €11,041 | -€732 | -6.2% |
| Recurring financial charges | 65 | €11,773 | €11,041 | -€732 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €102,430 | €99,915 | -€2,515 | -2.5% |
| Income taxes | 67/77 | €24,462 | €22,644 | -€1,818 | -7.4% |
| Profit (loss) for the period | 9904 | €77,968 | €77,271 | -€697 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,968 | €77,271 | -€697 | -0.9% |
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 27 October 2026 via checked.be.