BRICOTAM: 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.
BRICOTAM
Largest movements
- Stocks and contracts +€36,341
up €36,341 (+5.2%), from €697,473 to €733,813
- Cash -€18,087
down €18,087 (-26.1%), from €69,238 to €51,151
mainly Short-term financial debts (-€175,000) and Stocks and contracts (-€36,341)
- Short-term financial debts -€175,000
no longer reported in 2024 (was €175,000)
- Trade debts +€162,936
up €162,936 (+62.2%), from €261,844 to €424,780
- Profit (loss) carried forward +€22,905
up €22,905 (+13.3%), from -€172,448 to -€149,542
- Tax, wage and social debts +€15,805
up €15,805 (+36.5%), from €43,244 to €59,049
of which Taxes: +€7,979
- Current portion of long-term debt -€15,632
no longer reported in 2024 (was €15,632)
- Staff costs +€26,502
up €26,502 (+13.2%), from €200,848 to €227,350
- Gross operating margin +€22,453
up €22,453 (+8.8%), from €255,161 to €277,614
- Financial charges -€8,347
down €8,347 (-48.4%), from €17,242 to €8,895
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,153,952 | €1,164,890 | +€10,938 | +0.9% |
| Formation expenses | 20 | €500 | - | -€500 | |
| Fixed assets | 21/28 | €68,506 | €64,549 | -€3,957 | -5.8% |
| Tangible fixed assets | 22/27 | €66,190 | €62,233 | -€3,957 | -6.0% |
| Land and buildings | 22 | €60,961 | €59,068 | -€1,894 | -3.1% |
| Plant, machinery and equipment | 23 | €4,504 | €3,165 | -€1,338 | -29.7% |
| Furniture and vehicles | 24 | €725 | - | -€725 | |
| Financial fixed assets | 28 | €2,316 | €2,316 | = | 0.0% |
| Current assets | 29/58 | €1,084,946 | €1,100,341 | +€15,395 | +1.4% |
| Stocks and contracts in progress | 3 | €697,473 | €733,813 | +€36,341 | +5.2% |
| Stocks | 30/36 | €697,473 | €733,813 | +€36,341 | +5.2% |
| Amounts receivable within one year | 40/41 | €316,380 | €311,269 | -€5,112 | -1.6% |
| Trade receivables | 40 | €186,343 | €191,837 | +€5,494 | +2.9% |
| Other amounts receivable | 41 | €130,037 | €119,432 | -€10,605 | -8.2% |
| Cash at bank and in hand | 54/58 | €69,238 | €51,151 | -€18,087 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,855 | €4,108 | +€2,253 | +121% |
| Total equity and liabilities | 10/49 | €1,153,952 | €1,164,890 | +€10,938 | +0.9% |
| Equity | 10/15 | €637,753 | €660,659 | +€22,905 | +3.6% |
| Contributions | 10/11 | €779,952 | €779,952 | = | 0.0% |
| Capital | 10 | €779,952 | €779,952 | = | 0.0% |
| Issued capital | 100 | €779,952 | €779,952 | = | 0.0% |
| Reserves | 13 | €30,249 | €30,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,049 | €24,049 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,448 | -€149,542 | +€22,905 | +13.3% |
| Amounts payable | 17/49 | €516,198 | €504,231 | -€11,967 | -2.3% |
| Amounts payable within one year | 42/48 | €516,122 | €504,231 | -€11,891 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €15,632 | - | -€15,632 | |
| Financial debts | 43 | €175,000 | - | -€175,000 | |
| Credit institutions | 430/8 | €175,000 | - | -€175,000 | |
| Trade debts | 44 | €261,844 | €424,780 | +€162,936 | +62.2% |
| Suppliers | 440/4 | €261,844 | €424,780 | +€162,936 | +62.2% |
| Taxes, remuneration and social security | 45 | €43,244 | €59,049 | +€15,805 | +36.5% |
| Taxes | 450/3 | €5,429 | €13,408 | +€7,979 | +147% |
| Remuneration and social security | 454/9 | €37,815 | €45,641 | +€7,826 | +20.7% |
| Other amounts payable | 47/48 | €20,402 | €20,402 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €76 | - | -€76 | |
| Remuneration, social security and pensions | 62 | €200,848 | €227,350 | +€26,502 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,548 | €6,068 | -€481 | -7.3% |
| Other operating charges | 640/8 | €12,731 | €12,998 | +€266 | +2.1% |
| Gross operating margin | 9900 | €255,161 | €277,614 | +€22,453 | +8.8% |
| Operating profit (loss) | 9901 | €35,034 | €31,200 | -€3,834 | -10.9% |
| Financial income | 75/76B | €627 | €600 | -€26 | -4.2% |
| Recurring financial income | 75 | €627 | €600 | -€26 | -4.2% |
| Financial charges | 65/66B | €17,242 | €8,895 | -€8,347 | -48.4% |
| Recurring financial charges | 65 | €17,242 | €8,895 | -€8,347 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €18,419 | €22,905 | +€4,487 | +24.4% |
| Profit (loss) for the period | 9904 | €18,419 | €22,905 | +€4,487 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,419 | €22,905 | +€4,487 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.