BRICOVERVIERS: 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.
BRICOVERVIERS
Largest movements
- Receivables within one year +€150,152
up €150,152 (+30.2%), from €496,388 to €646,540
of which Trade receivables: +€115,220
- Stocks and contracts -€115,000
down €115,000 (-31.7%), from €362,560 to €247,560
- Cash -€30,000
down €30,000 (-63.5%), from €47,218 to €17,218
mainly Receivables within one year (-€150,152) and Trade debts (-€40,408)
- Profit (loss) carried forward +€47,562
up €47,562 (+29.7%), from €160,174 to €207,736
- Trade debts -€40,408
down €40,408 (-6.3%), from €643,473 to €603,065
- Tax, wage and social debts +€14,859
up €14,859 (+13.7%), from €108,287 to €123,146
of which Taxes: +€14,192
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Write-downs +€83,126
new in 2025: €83,126
- Gross operating margin +€69,402
up €69,402 (+50.8%), from €136,566 to €205,968
- Staff costs -€20,536
down €20,536 (-28.1%), from €73,116 to €52,580
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 | €934,334 | €946,347 | +€12,013 | +1.3% |
| Fixed assets | 21/28 | €27,834 | €35,029 | +€7,195 | +25.8% |
| Tangible fixed assets | 22/27 | €27,494 | €34,689 | +€7,195 | +26.2% |
| Plant, machinery and equipment | 23 | €2,722 | €2,400 | -€322 | -11.8% |
| Furniture and vehicles | 24 | €24,772 | €32,289 | +€7,517 | +30.3% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €906,500 | €911,318 | +€4,818 | +0.5% |
| Stocks and contracts in progress | 3 | €362,560 | €247,560 | -€115,000 | -31.7% |
| Stocks | 30/36 | €362,560 | €247,560 | -€115,000 | -31.7% |
| Amounts receivable within one year | 40/41 | €496,388 | €646,540 | +€150,152 | +30.2% |
| Trade receivables | 40 | €491,528 | €606,748 | +€115,220 | +23.4% |
| Other amounts receivable | 41 | €4,860 | €39,792 | +€34,932 | +719% |
| Cash at bank and in hand | 54/58 | €47,218 | €17,218 | -€30,000 | -63.5% |
| Deferred charges and accrued income | 490/1 | €334 | - | -€334 | |
| Total equity and liabilities | 10/49 | €934,334 | €946,347 | +€12,013 | +1.3% |
| Equity | 10/15 | €172,574 | €220,136 | +€47,562 | +27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,174 | €207,736 | +€47,562 | +29.7% |
| Amounts payable | 17/49 | €761,760 | €726,211 | -€35,549 | -4.7% |
| Amounts payable within one year | 42/48 | €761,760 | €726,211 | -€35,549 | -4.7% |
| Trade debts | 44 | €643,473 | €603,065 | -€40,408 | -6.3% |
| Suppliers | 440/4 | €643,473 | €603,065 | -€40,408 | -6.3% |
| Taxes, remuneration and social security | 45 | €108,287 | €123,146 | +€14,859 | +13.7% |
| Taxes | 450/3 | €71,553 | €85,745 | +€14,192 | +19.8% |
| Remuneration and social security | 454/9 | €36,734 | €37,401 | +€667 | +1.8% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €73,116 | €52,580 | -€20,536 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,573 | €7,758 | -€815 | -9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €83,126 | +€83,126 | |
| Other operating charges | 640/8 | €2,083 | €1,381 | -€702 | -33.7% |
| Non-recurring operating charges | 66A | €10 | €41 | +€31 | +310% |
| Gross operating margin | 9900 | €136,566 | €205,968 | +€69,402 | +50.8% |
| Operating profit (loss) | 9901 | €52,784 | €61,082 | +€8,298 | +15.7% |
| Financial charges | 65/66B | €260 | €375 | +€115 | +44.2% |
| Recurring financial charges | 65 | €260 | €375 | +€115 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €52,524 | €60,707 | +€8,183 | +15.6% |
| Income taxes | 67/77 | €13,511 | €13,145 | -€366 | -2.7% |
| Profit (loss) for the period | 9904 | €39,013 | €47,562 | +€8,549 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,013 | €47,562 | +€8,549 | +21.9% |
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 21 October 2026 via checked.be.