BRICTEUX: 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.
BRICTEUX
Largest movements
- Cash +€165,475
up €165,475 (+267.2%), from €61,934 to €227,409
mainly Tax, wage and social debts (+€116,808) and Net result for the year (+€77,990)
- Receivables within one year +€25,914
up €25,914 (+101.0%), from €25,665 to €51,579
of which Trade receivables: +€25,939
- Intangible fixed assets -€12,560
down €12,560 (-13.6%), from €92,545 to €79,985
- Tax, wage and social debts +€116,808
up €116,808 (+302.6%), from €38,596 to €155,404
of which Taxes: +€118,513
- Reserves +€51,501
new in 2025: €51,501
- Debts after one year -€37,977
down €37,977 (-11.8%), from €323,161 to €285,184
- Profit (loss) carried forward +€25,655
no longer reported in 2025 (was -€25,655)
- Gross operating margin +€95,184
up €95,184 (+94.1%), from €101,133 to €196,318
- Taxes +€27,277
up €27,277 (+14954.3%), from €182 to €27,459
- Other operating charges +€19,461
up €19,461 (+1672.8%), from €1,163 to €20,625
- Staff costs -€18,207
down €18,207 (-33.0%), from €55,150 to €36,944
- Depreciation +€3,635
up €3,635 (+21.4%), from €16,990 to €20,626
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 | €582,268 | €751,687 | +€169,419 | +29.1% |
| Fixed assets | 21/28 | €107,358 | €92,988 | -€14,370 | -13.4% |
| Intangible fixed assets | 21 | €92,545 | €79,985 | -€12,560 | -13.6% |
| Tangible fixed assets | 22/27 | €14,813 | €13,003 | -€1,810 | -12.2% |
| Plant, machinery and equipment | 23 | €4,099 | €2,488 | -€1,611 | -39.3% |
| Furniture and vehicles | 24 | €9,701 | €5,251 | -€4,450 | -45.9% |
| Other tangible fixed assets | 26 | €1,013 | €5,264 | +€4,251 | +419.9% |
| Current assets | 29/58 | €474,910 | €658,699 | +€183,789 | +38.7% |
| Stocks and contracts in progress | 3 | €366,991 | €361,851 | -€5,141 | -1.4% |
| Stocks | 30/36 | €366,991 | €361,851 | -€5,141 | -1.4% |
| Amounts receivable within one year | 40/41 | €25,665 | €51,579 | +€25,914 | +101.0% |
| Trade receivables | 40 | €23,823 | €49,762 | +€25,939 | +108.9% |
| Other amounts receivable | 41 | €1,843 | €1,818 | -€25 | -1.4% |
| Cash at bank and in hand | 54/58 | €61,934 | €227,409 | +€165,475 | +267.2% |
| Deferred charges and accrued income | 490/1 | €20,319 | €17,860 | -€2,459 | -12.1% |
| Total equity and liabilities | 10/49 | €582,268 | €751,687 | +€169,419 | +29.1% |
| Equity | 10/15 | -€22,155 | €55,001 | +€77,157 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €51,501 | +€51,501 | |
| Distributable reserves | 133 | - | €51,501 | +€51,501 | |
| Profit (loss) carried forward | 14 | -€25,655 | - | +€25,655 | |
| Amounts payable | 17/49 | €604,423 | €696,686 | +€92,263 | +15.3% |
| Amounts payable after more than one year | 17 | €323,161 | €285,184 | -€37,977 | -11.8% |
| Financial debts | 170/4 | €323,161 | €285,184 | -€37,977 | -11.8% |
| Amounts payable within one year | 42/48 | €280,410 | €410,191 | +€129,781 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €36,297 | €38,870 | +€2,573 | +7.1% |
| Financial debts | 43 | €24,667 | €24,667 | = | 0.0% |
| Credit institutions | 430/8 | €24,667 | €24,667 | = | 0.0% |
| Trade debts | 44 | €152,440 | €157,781 | +€5,341 | +3.5% |
| Suppliers | 440/4 | €152,440 | €157,781 | +€5,341 | +3.5% |
| Taxes, remuneration and social security | 45 | €38,596 | €155,404 | +€116,808 | +302.6% |
| Taxes | 450/3 | €24,063 | €142,577 | +€118,513 | +492.5% |
| Remuneration and social security | 454/9 | €14,533 | €12,827 | -€1,706 | -11.7% |
| Other amounts payable | 47/48 | €28,411 | €33,470 | +€5,060 | +17.8% |
| Accrued charges and deferred income | 492/3 | €852 | €1,311 | +€459 | +53.8% |
| Remuneration, social security and pensions | 62 | €55,150 | €36,944 | -€18,207 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,990 | €20,626 | +€3,635 | +21.4% |
| Other operating charges | 640/8 | €1,163 | €20,625 | +€19,461 | +1672.8% |
| Gross operating margin | 9900 | €101,133 | €196,318 | +€95,184 | +94.1% |
| Operating profit (loss) | 9901 | €27,829 | €118,124 | +€90,295 | +324.5% |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €13,868 | €12,737 | -€1,131 | -8.2% |
| Recurring financial charges | 65 | €13,868 | €12,737 | -€1,131 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €13,961 | €105,449 | +€91,488 | +655.3% |
| Income taxes | 67/77 | €182 | €27,459 | +€27,277 | +14954.3% |
| Profit (loss) for the period | 9904 | €13,779 | €77,990 | +€64,211 | +466.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,779 | €77,990 | +€64,211 | +466.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.