BRIK: 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.
BRIK
Largest movements
- Cash +€170,072
up €170,072 (+60.8%), from €279,885 to €449,957
mainly Current investments (+€96,957) and Depreciation (+€60,037)
- Current investments -€96,957
no longer reported in 2025 (was €96,957)
- Tangible fixed assets -€51,356
down €51,356 (-2.1%), from €2.4m to €2.4m
of which Land and buildings: -€55,449
- Profit (loss) carried forward +€42,387
up €42,387 (+15.2%), from -€279,595 to -€237,208
- Depreciation -€13,588
down €13,588 (-18.5%), from €73,625 to €60,037
- Gross operating margin +€10,590
up €10,590 (+7.5%), from €141,764 to €152,354
- Financial charges -€9,677
down €9,677 (-16.0%), from €60,424 to €50,747
- Financial income +€8,781
up €8,781 (+708.3%), from €1,240 to €10,020
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 | €2,797,990 | €2,818,602 | +€20,612 | +0.7% |
| Fixed assets | 21/28 | €2,417,509 | €2,366,153 | -€51,356 | -2.1% |
| Tangible fixed assets | 22/27 | €2,417,509 | €2,366,153 | -€51,356 | -2.1% |
| Land and buildings | 22 | €2,407,570 | €2,352,121 | -€55,449 | -2.3% |
| Plant, machinery and equipment | 23 | €9,940 | €14,033 | +€4,093 | +41.2% |
| Current assets | 29/58 | €380,481 | €452,449 | +€71,968 | +18.9% |
| Amounts receivable within one year | 40/41 | - | €443 | +€443 | |
| Other amounts receivable | 41 | - | €443 | +€443 | |
| Current investments | 50/53 | €96,957 | - | -€96,957 | |
| Cash at bank and in hand | 54/58 | €279,885 | €449,957 | +€170,072 | +60.8% |
| Deferred charges and accrued income | 490/1 | €3,639 | €2,049 | -€1,590 | -43.7% |
| Total equity and liabilities | 10/49 | €2,797,990 | €2,818,602 | +€20,612 | +0.7% |
| Equity | 10/15 | €1,963,479 | €1,998,605 | +€35,126 | +1.8% |
| Contributions | 10/11 | €1,683,000 | €1,683,000 | = | 0.0% |
| Reserves | 13 | €560,074 | €552,812 | -€7,262 | -1.3% |
| Tax-exempt reserves | 132 | €85,074 | €77,812 | -€7,262 | -8.5% |
| Distributable reserves | 133 | €475,000 | €475,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,595 | -€237,208 | +€42,387 | +15.2% |
| Provisions and deferred taxes | 16 | €28,641 | €26,221 | -€2,421 | -8.5% |
| Deferred taxes | 168 | €28,641 | €26,221 | -€2,421 | -8.5% |
| Amounts payable | 17/49 | €805,869 | €793,777 | -€12,093 | -1.5% |
| Amounts payable after more than one year | 17 | €2,316 | €2,316 | = | 0.0% |
| Other amounts payable | 178/9 | €2,316 | €2,316 | = | 0.0% |
| Amounts payable within one year | 42/48 | €799,343 | €782,165 | -€17,178 | -2.1% |
| Trade debts | 44 | €27,201 | €9,336 | -€17,865 | -65.7% |
| Suppliers | 440/4 | €27,201 | €9,336 | -€17,865 | -65.7% |
| Taxes, remuneration and social security | 45 | €18,049 | €16,006 | -€2,042 | -11.3% |
| Taxes | 450/3 | €18,049 | €16,006 | -€2,042 | -11.3% |
| Other amounts payable | 47/48 | €754,093 | €756,822 | +€2,729 | +0.4% |
| Accrued charges and deferred income | 492/3 | €4,211 | €9,296 | +€5,085 | +120.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,625 | €60,037 | -€13,588 | -18.5% |
| Other operating charges | 640/8 | €18,881 | €18,927 | +€46 | +0.2% |
| Gross operating margin | 9900 | €141,764 | €152,354 | +€10,590 | +7.5% |
| Operating profit (loss) | 9901 | €49,259 | €73,390 | +€24,131 | +49.0% |
| Financial income | 75/76B | €1,240 | €10,020 | +€8,781 | +708.3% |
| Recurring financial income | 75 | €1,240 | €10,020 | +€8,781 | +708.3% |
| Financial charges | 65/66B | €60,424 | €50,747 | -€9,677 | -16.0% |
| Recurring financial charges | 65 | €60,424 | €50,747 | -€9,677 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,926 | €32,663 | +€42,589 | |
| Transfer from deferred taxes | 780 | €2,421 | €2,421 | = | 0.0% |
| Income taxes | 67/77 | €42 | -€42 | -€84 | |
| Profit (loss) for the period | 9904 | -€7,547 | €35,126 | +€42,673 | |
| Transfer from tax-exempt reserves | 789 | €7,262 | €7,262 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€286 | €42,387 | +€42,673 |
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 6 October 2026 via checked.be.