BRICT: what changed
Two fiscal 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.
BRICT
Largest movements
- Tangible fixed assets +€38,142
up €38,142 (+635.3%), from €6,004 to €44,145
of which Furniture and vehicles: +€40,638
- Cash -€31,843
down €31,843 (-16.7%), from €190,702 to €158,859
mainly Contributions, distributions and other (-€126,200) and Investment in fixed assets (net) (-€48,714)
- Receivables within one year +€2,705
up €2,705 (+13.8%), from €19,667 to €22,371
of which Other amounts receivable: +€7,853
- Other debts +€126,310
up €126,310 (+640.9%), from €19,708 to €146,018
- Reserves -€126,200
down €126,200 (-62.4%), from €202,200 to €76,000
- Profit (loss) carried forward +€9,236
up €9,236 (+34.6%), from -€26,662 to -€17,426
- Gross operating margin +€47,554
up €47,554, from -€25,346 to €22,209
- Depreciation +€7,974
up €7,974 (+307.0%), from €2,598 to €10,572
- Financial income +€473
up €473 (+226.9%), from €209 to €682
- Financial charges +€374
up €374 (+32.6%), from €1,148 to €1,523
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,888 | €227,170 | +€8,282 | +3.8% |
| Fixed assets | 21/28 | €6,904 | €45,045 | +€38,142 | +552.5% |
| Tangible fixed assets | 22/27 | €6,004 | €44,145 | +€38,142 | +635.3% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €2,069 | +€2,069 | |
| Furniture and vehicles | 24 | €1,438 | €42,076 | +€40,638 | +2826.5% |
| Assets under construction and advance payments | 27 | €4,566 | - | -€4,566 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €211,984 | €182,124 | -€29,860 | -14.1% |
| Amounts receivable within one year | 40/41 | €19,667 | €22,371 | +€2,705 | +13.8% |
| Trade receivables | 40 | €16,667 | €11,518 | -€5,149 | -30.9% |
| Other amounts receivable | 41 | €3,000 | €10,853 | +€7,853 | +261.8% |
| Cash at bank and in hand | 54/58 | €190,702 | €158,859 | -€31,843 | -16.7% |
| Deferred charges and accrued income | 490/1 | €1,615 | €894 | -€722 | -44.7% |
| Total equity and liabilities | 10/49 | €218,888 | €227,170 | +€8,282 | +3.8% |
| Equity | 10/15 | €195,538 | €78,574 | -€116,964 | -59.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €202,200 | €76,000 | -€126,200 | -62.4% |
| Distributable reserves | 133 | €202,200 | €76,000 | -€126,200 | -62.4% |
| Profit (loss) carried forward | 14 | -€26,662 | -€17,426 | +€9,236 | +34.6% |
| Amounts payable | 17/49 | €23,350 | €148,596 | +€125,246 | +536.4% |
| Amounts payable within one year | 42/48 | €22,241 | €147,114 | +€124,873 | +561.4% |
| Trade debts | 44 | €1,804 | €1,097 | -€707 | -39.2% |
| Suppliers | 440/4 | €1,804 | €1,097 | -€707 | -39.2% |
| Taxes, remuneration and social security | 45 | €729 | - | -€729 | |
| Taxes | 450/3 | €729 | - | -€729 | |
| Other amounts payable | 47/48 | €19,708 | €146,018 | +€126,310 | +640.9% |
| Accrued charges and deferred income | 492/3 | €1,109 | €1,482 | +€373 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,598 | €10,572 | +€7,974 | +307.0% |
| Other operating charges | 640/8 | €1,128 | €1,158 | +€30 | +2.7% |
| Gross operating margin | 9900 | -€25,346 | €22,209 | +€47,554 | |
| Operating profit (loss) | 9901 | -€29,071 | €10,479 | +€39,550 | |
| Financial income | 75/76B | €209 | €682 | +€473 | +226.9% |
| Recurring financial income | 75 | €209 | €682 | +€473 | +226.9% |
| Financial charges | 65/66B | €1,148 | €1,523 | +€374 | +32.6% |
| Recurring financial charges | 65 | €1,148 | €1,523 | +€374 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | -€30,011 | €9,638 | +€39,649 | |
| Income taxes | 67/77 | €318 | €402 | +€85 | +26.6% |
| Profit (loss) for the period | 9904 | -€30,329 | €9,236 | +€39,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,329 | €9,236 | +€39,564 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.