BRICOPHI: 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.
BRICOPHI
Largest movements
- Tangible fixed assets -€55,129
down €55,129 (-17.2%), from €321,437 to €266,308
of which Leasing and similar rights: -€34,667
- Receivables within one year -€35,527
down €35,527 (-52.6%), from €67,590 to €32,063
of which Other amounts receivable: -€22,794
- Cash +€26,666
up €26,666 (+48.5%), from €54,940 to €81,606
mainly Other debts (+€308,702) and Net result for the year (+€193,768)
- Trade debts -€341,085
down €341,085 (-50.4%), from €677,190 to €336,105
- Other debts +€308,702
up €308,702 (+300%), from €103,047 to €411,748
- Current portion of long-term debt -€44,801
down €44,801 (-81.3%), from €55,134 to €10,333
- Profit (loss) carried forward +€33,768
up €33,768 (+112%), from €30,021 to €63,789
- Gross operating margin +€142,088
up €142,088 (+15.3%), from €929,681 to €1.1m
- Staff costs +€34,000
up €34,000 (+4.7%), from €730,503 to €764,504
- Financial charges -€16,073
down €16,073 (-32.6%), from €49,288 to €33,216
- Depreciation +€14,807
up €14,807 (+25.6%), from €57,915 to €72,722
- Financial income +€13,425
up €13,425 (+1,609%), from €834 to €14,259
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 | €1,769,756 | €1,715,759 | -€53,997 | -3.1% |
| Fixed assets | 21/28 | €321,437 | €266,308 | -€55,129 | -17.2% |
| Tangible fixed assets | 22/27 | €321,437 | €266,308 | -€55,129 | -17.2% |
| Furniture and vehicles | 24 | €40,281 | €42,406 | +€2,125 | +5.3% |
| Leasing and similar rights | 25 | €69,680 | €35,013 | -€34,667 | -49.8% |
| Other tangible fixed assets | 26 | €211,475 | €188,888 | -€22,587 | -10.7% |
| Current assets | 29/58 | €1,448,319 | €1,449,451 | +€1,132 | +0.1% |
| Stocks and contracts in progress | 3 | €1,276,451 | €1,277,555 | +€1,104 | +0.1% |
| Stocks | 30/36 | €1,276,451 | €1,277,555 | +€1,104 | +0.1% |
| Amounts receivable within one year | 40/41 | €67,590 | €32,063 | -€35,527 | -52.6% |
| Trade receivables | 40 | €22,809 | €10,075 | -€12,733 | -55.8% |
| Other amounts receivable | 41 | €44,781 | €21,987 | -€22,794 | -50.9% |
| Cash at bank and in hand | 54/58 | €54,940 | €81,606 | +€26,666 | +48.5% |
| Deferred charges and accrued income | 490/1 | €49,339 | €58,228 | +€8,889 | +18.0% |
| Total equity and liabilities | 10/49 | €1,769,756 | €1,715,759 | -€53,997 | -3.1% |
| Equity | 10/15 | €476,052 | €509,821 | +€33,768 | +7.1% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €346,874 | €346,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,520 | €50,520 | = | 0.0% |
| Distributable reserves | 133 | €286,438 | €286,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,021 | €63,789 | +€33,768 | +112% |
| Amounts payable | 17/49 | €1,293,704 | €1,205,938 | -€87,765 | -6.8% |
| Amounts payable after more than one year | 17 | €95,917 | €85,583 | -€10,333 | -10.8% |
| Financial debts | 170/4 | €95,917 | €85,583 | -€10,333 | -10.8% |
| Amounts payable within one year | 42/48 | €1,179,540 | €1,109,674 | -€69,865 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €55,134 | €10,333 | -€44,801 | -81.3% |
| Financial debts | 43 | €250,000 | €256,739 | +€6,739 | +2.7% |
| Credit institutions | 430/8 | €250,000 | €256,739 | +€6,739 | +2.7% |
| Trade debts | 44 | €677,190 | €336,105 | -€341,085 | -50.4% |
| Suppliers | 440/4 | €677,190 | €336,105 | -€341,085 | -50.4% |
| Advances received on contracts in progress | 46 | €11,280 | €8,139 | -€3,141 | -27.8% |
| Taxes, remuneration and social security | 45 | €82,889 | €86,610 | +€3,721 | +4.5% |
| Taxes | 450/3 | €417 | €0 | -€417 | -100% |
| Remuneration and social security | 454/9 | €82,472 | €86,610 | +€4,137 | +5.0% |
| Other amounts payable | 47/48 | €103,047 | €411,748 | +€308,702 | +300% |
| Accrued charges and deferred income | 492/3 | €18,247 | €10,681 | -€7,566 | -41.5% |
| Remuneration, social security and pensions | 62 | €730,503 | €764,504 | +€34,000 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,915 | €72,722 | +€14,807 | +25.6% |
| Other operating charges | 640/8 | €5,570 | €6,198 | +€627 | +11.3% |
| Gross operating margin | 9900 | €929,681 | €1,071,769 | +€142,088 | +15.3% |
| Operating profit (loss) | 9901 | €135,692 | €228,345 | +€92,653 | +68.3% |
| Financial income | 75/76B | €834 | €14,259 | +€13,425 | +1,609% |
| Recurring financial income | 75 | €834 | €14,259 | +€13,425 | +1,609% |
| Financial charges | 65/66B | €49,288 | €33,216 | -€16,073 | -32.6% |
| Recurring financial charges | 65 | €49,288 | €33,216 | -€16,073 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €87,238 | €209,389 | +€122,151 | +140% |
| Income taxes | 67/77 | €5,733 | €15,621 | +€9,888 | +172% |
| Profit (loss) for the period | 9904 | €81,505 | €193,768 | +€112,263 | +138% |
| Transfer from tax-exempt reserves | 789 | €181,030 | €0 | -€181,030 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €262,535 | €193,768 | -€68,767 | -26.2% |
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 28 October 2026 via checked.be.