BRICOSHOP: 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.
What changed
BRICOSHOP
NACE 46.831, Wholesale of construction materials, general range
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€747,757
2024 · €69,791-€817,548
Equity
€3.9m
2024 · €4.6m-€747,757
Cash
€705,521
2024 · €494,355+€211,166
Balance sheet total
€6.8m
2024 · €7.8m-€956,749
Largest movements
Assets
- Receivables within one year -€494,420
down €494,420 (-28.5%), from €1.7m to €1.2m
of which Other amounts receivable: -€497,916
- Stocks and contracts -€449,494
down €449,494 (-10.7%), from €4.2m to €3.7m
- Cash +€211,166
up €211,166 (+42.7%), from €494,355 to €705,521
mainly Receivables within one year (+€494,420) and Stocks and contracts (+€449,494)
- Tangible fixed assets -€124,942
down €124,942 (-10.9%), from €1.1m to €1.0m
- Deferred charges and accrued income -€99,058
down €99,058 (-45.6%), from €217,374 to €118,316
Equity and liabilities
- Profit (loss) carried forward -€737,231
down €737,231 (-25.2%), from €2.9m to €2.2m
- Short-term financial debts -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Trade debts +€381,992
up €381,992 (+39.3%), from €971,487 to €1.4m
- Debts after one year -€108,346
down €108,346 (-15.3%), from €708,235 to €599,888
- Tax, wage and social debts +€80,386
up €80,386 (+21.0%), from €381,960 to €462,346
of which Taxes: +€48,872
Income statement
- Services and other goods +€659,702
up €659,702 (+28.1%), from €2.3m to €3.0m
- Turnover +€560,108
up €560,108 (+4.9%), from €11.5m to €12.0m
- Goods and materials +€479,248
up €479,248 (+6.8%), from €7.1m to €7.5m
of which Change in stocks: decrease (increase): +€1.1m
- Staff costs +€183,919
up €183,919 (+10.0%), from €1.8m to €2.0m
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.
Result 2024
€69,791
Turnover
+€560,108
Other operating income
+€50,467
Goods and materials
-€479,248
Services and other goods
-€659,702
Staff costs
-€183,919
Depreciation
-€116,268
Write-downs
+€74,425
Other operating charges
-€39,374
Financial income
-€17,934
Financial charges
-€36,524
Taxes
+€30,413
Deferred taxes and other
+€7
Result 2025
-€747,757
Cash bridge derived
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.
From operations
+€948,730
Investment
-€82,799
Financing
-€654,765
Cash 2024
€494,355
From operations (derived)
+€948,730
Net result for the year
-€747,757
Depreciation
+€207,741
Stocks and contracts
+€449,494
Receivables within one year
+€494,420
Deferred charges and accrued income
+€99,058
Provisions
-€3,509
Trade debts
+€381,992
Tax, wage and social debts
+€80,386
Advances received
-€1,676
Other debts
+€12,024
Accrued charges and deferred income
-€23,443
Investment (derived)
-€82,799
Investment in fixed assets (net)
-€82,799
Financing
-€654,765
Debts after one year
-€108,346
Current portion of long-term debt
-€46,419
Short-term financial debts
-€500,000
Cash 2025
€705,521
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,779,660 | €6,822,911 | -€956,749 | -12.3% |
| Fixed assets | 21/28 | €1,144,280 | €1,019,338 | -€124,942 | -10.9% |
| Tangible fixed assets | 22/27 | €1,144,280 | €1,019,338 | -€124,942 | -10.9% |
| Land and buildings | 22 | €493,778 | €436,683 | -€57,095 | -11.6% |
| Plant, machinery and equipment | 23 | €518,118 | €458,815 | -€59,303 | -11.4% |
| Furniture and vehicles | 24 | €132,384 | €123,840 | -€8,544 | -6.5% |
| Current assets | 29/58 | €6,635,379 | €5,803,573 | -€831,807 | -12.5% |
| Stocks and contracts in progress | 3 | €4,190,414 | €3,740,920 | -€449,494 | -10.7% |
| Stocks | 30/36 | €4,190,414 | €3,740,920 | -€449,494 | -10.7% |
| Goods purchased for resale | 34 | €4,190,414 | €3,740,920 | -€449,494 | -10.7% |
| Amounts receivable within one year | 40/41 | €1,733,236 | €1,238,816 | -€494,420 | -28.5% |
| Trade receivables | 40 | €522,930 | €526,427 | +€3,496 | +0.7% |
| Other amounts receivable | 41 | €1,210,306 | €712,390 | -€497,916 | -41.1% |
| Cash at bank and in hand | 54/58 | €494,355 | €705,521 | +€211,166 | +42.7% |
| Deferred charges and accrued income | 490/1 | €217,374 | €118,316 | -€99,058 | -45.6% |
| Total equity and liabilities | 10/49 | €7,779,660 | €6,822,911 | -€956,749 | -12.3% |
| Equity | 10/15 | €4,629,773 | €3,882,017 | -€747,757 | -16.2% |
| Contributions | 10/11 | €201,081 | €201,081 | = | 0.0% |
| Reserves | 13 | €1,503,814 | €1,493,288 | -€10,526 | -0.7% |
| Tax-exempt reserves | 132 | €1,019,471 | €587,945 | -€431,526 | -42.3% |
| Distributable reserves | 133 | €484,344 | €905,344 | +€421,000 | +86.9% |
| Profit (loss) carried forward | 14 | €2,924,879 | €2,187,648 | -€737,231 | -25.2% |
| Provisions and deferred taxes | 16 | €25,231 | €21,722 | -€3,509 | -13.9% |
| Deferred taxes | 168 | €25,231 | €21,722 | -€3,509 | -13.9% |
| Amounts payable | 17/49 | €3,124,655 | €2,919,172 | -€205,483 | -6.6% |
| Amounts payable after more than one year | 17 | €708,235 | €599,888 | -€108,346 | -15.3% |
| Financial debts | 170/4 | €708,235 | €599,888 | -€108,346 | -15.3% |
| Credit institutions | 173 | €708,235 | €599,888 | -€108,346 | -15.3% |
| Amounts payable within one year | 42/48 | €2,368,401 | €2,294,708 | -€73,693 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €154,765 | €108,346 | -€46,419 | -30.0% |
| Financial debts | 43 | €500,000 | €0 | -€500,000 | -100.0% |
| Credit institutions | 430/8 | €500,000 | €0 | -€500,000 | -100.0% |
| Trade debts | 44 | €971,487 | €1,353,479 | +€381,992 | +39.3% |
| Suppliers | 440/4 | €971,487 | €1,353,479 | +€381,992 | +39.3% |
| Advances received on contracts in progress | 46 | €5,764 | €4,088 | -€1,676 | -29.1% |
| Taxes, remuneration and social security | 45 | €381,960 | €462,346 | +€80,386 | +21.0% |
| Taxes | 450/3 | €150,274 | €199,146 | +€48,872 | +32.5% |
| Remuneration and social security | 454/9 | €231,686 | €263,200 | +€31,515 | +13.6% |
| Other amounts payable | 47/48 | €354,425 | €366,449 | +€12,024 | +3.4% |
| Accrued charges and deferred income | 492/3 | €48,019 | €24,576 | -€23,443 | -48.8% |
| Operating income | 70/76A | €11,521,095 | €12,131,670 | +€610,575 | +5.3% |
| Turnover | 70 | €11,479,125 | €12,039,233 | +€560,108 | +4.9% |
| Other operating income | 74 | €41,970 | €92,437 | +€50,467 | +120.2% |
| Operating charges | 60/66A | €11,492,632 | €12,896,717 | +€1.4m | +12.2% |
| Goods for resale, raw materials and consumables | 60 | €7,058,391 | €7,537,639 | +€479,248 | +6.8% |
| Purchases | 600/8 | €7,636,429 | €7,065,516 | -€570,913 | -7.5% |
| Change in stocks: decrease (increase) | 609 | -€578,038 | €472,122 | +€1.1m | |
| Services and other goods | 61 | €2,348,767 | €3,008,468 | +€659,702 | +28.1% |
| Remuneration, social security and pensions | 62 | €1,832,792 | €2,016,711 | +€183,919 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,473 | €207,741 | +€116,268 | +127.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €51,797 | -€22,628 | -€74,425 | |
| Other operating charges | 640/8 | €109,412 | €148,786 | +€39,374 | +36.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €28,464 | -€765,047 | -€793,510 | |
| Financial income | 75/76B | €114,630 | €96,697 | -€17,934 | -15.6% |
| Recurring financial income | 75 | €114,630 | €96,697 | -€17,934 | -15.6% |
| Income from current assets | 751 | €32,370 | €20,450 | -€11,920 | -36.8% |
| Other financial income | 752/9 | €82,260 | €76,247 | -€6,013 | -7.3% |
| Financial charges | 65/66B | €46,783 | €83,308 | +€36,524 | +78.1% |
| Recurring financial charges | 65 | €46,783 | €83,308 | +€36,524 | +78.1% |
| Debt charges | 650 | €3,815 | €43,340 | +€39,525 | +1036.1% |
| Other financial charges | 652/9 | €42,968 | €39,967 | -€3,001 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €96,311 | -€751,657 | -€847,968 | |
| Transfer from deferred taxes | 780 | €3,501 | €3,509 | +€7 | +0.2% |
| Income taxes | 67/77 | €30,021 | -€392 | -€30,413 | |
| Taxes | 670/3 | €30,021 | €0 | -€30,021 | -100.0% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €392 | +€392 | |
| Profit (loss) for the period | 9904 | €69,791 | -€747,757 | -€817,548 | |
| Transfer from tax-exempt reserves | 789 | €122,487 | €431,526 | +€309,039 | +252.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €192,278 | -€316,231 | -€508,509 |
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 10 October 2026 via checked.be.