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
- Tangible fixed assets +€2.1m
up €2.1m (+57.4%), from €3.7m to €5.9m
of which Land and buildings: +€2.1m
- Cash -€90,312
down €90,312 (-95.3%), from €94,795 to €4,483
mainly Investment in fixed assets (net) (-€2.3m) and Net result for the year (-€121,712)
- Debts after one year +€1.4m
up €1.4m (+47.6%), from €3.0m to €4.4m
- Trade debts +€386,967
up €386,967 (+393.4%), from €98,366 to €485,333
- Current portion of long-term debt +€183,747
new in 2025: €183,747
- Short-term financial debts +€176,757
up €176,757 (+143.4%), from €123,243 to €300,000
- Profit (loss) carried forward -€121,712
down €121,712 (-46.3%), from €262,666 to €140,955
- Gross operating margin +€160,702
up €160,702 (+367.0%), from €43,793 to €204,495
- Depreciation +€151,268
up €151,268 (+273.1%), from €55,399 to €206,667
- Other operating charges -€51,975
down €51,975 (-72.6%), from €71,566 to €19,591
- Financial charges +€33,439
up €33,439 (+48.0%), from €69,656 to €103,095
- Financial income -€8,380
down €8,380 (-72.7%), from €11,526 to €3,145
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 | €4,209,712 | €6,237,064 | +€2.0m | +48.2% |
| Fixed assets | 21/28 | €3,728,073 | €5,869,344 | +€2.1m | +57.4% |
| Tangible fixed assets | 22/27 | €3,728,073 | €5,869,344 | +€2.1m | +57.4% |
| Land and buildings | 22 | €3,728,073 | €5,866,345 | +€2.1m | +57.4% |
| Plant, machinery and equipment | 23 | - | €2,999 | +€2,999 | |
| Current assets | 29/58 | €481,639 | €367,719 | -€113,920 | -23.7% |
| Amounts receivable after more than one year | 29 | €301,690 | €301,690 | = | 0.0% |
| Other amounts receivable | 291 | €301,690 | €301,690 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,201 | €60,446 | -€19,755 | -24.6% |
| Trade receivables | 40 | - | €35,083 | +€35,083 | |
| Other amounts receivable | 41 | €80,201 | €25,363 | -€54,838 | -68.4% |
| Cash at bank and in hand | 54/58 | €94,795 | €4,483 | -€90,312 | -95.3% |
| Deferred charges and accrued income | 490/1 | €4,953 | €1,100 | -€3,853 | -77.8% |
| Total equity and liabilities | 10/49 | €4,209,712 | €6,237,064 | +€2.0m | +48.2% |
| Equity | 10/15 | €1,017,021 | €895,310 | -€121,712 | -12.0% |
| Contributions | 10/11 | €454,190 | €454,190 | = | 0.0% |
| Reserves | 13 | €300,165 | €300,165 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,707 | €10,707 | = | 0.0% |
| Distributable reserves | 133 | €289,459 | €289,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,666 | €140,955 | -€121,712 | -46.3% |
| Amounts payable | 17/49 | €3,192,690 | €5,341,754 | +€2.1m | +67.3% |
| Amounts payable after more than one year | 17 | €2,959,486 | €4,368,067 | +€1.4m | +47.6% |
| Financial debts | 170/4 | €2,959,486 | €4,368,067 | +€1.4m | +47.6% |
| Amounts payable within one year | 42/48 | €233,204 | €973,687 | +€740,483 | +317.5% |
| Current portion of amounts payable after more than one year | 42 | - | €183,747 | +€183,747 | |
| Financial debts | 43 | €123,243 | €300,000 | +€176,757 | +143.4% |
| Credit institutions | 430/8 | €123,243 | €300,000 | +€176,757 | +143.4% |
| Trade debts | 44 | €98,366 | €485,333 | +€386,967 | +393.4% |
| Suppliers | 440/4 | €98,366 | €485,333 | +€386,967 | +393.4% |
| Taxes, remuneration and social security | 45 | €11,596 | €4,607 | -€6,989 | -60.3% |
| Taxes | 450/3 | €11,596 | €4,607 | -€6,989 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,399 | €206,667 | +€151,268 | +273.1% |
| Other operating charges | 640/8 | €71,566 | €19,591 | -€51,975 | -72.6% |
| Gross operating margin | 9900 | €43,793 | €204,495 | +€160,702 | +367.0% |
| Operating profit (loss) | 9901 | -€83,172 | -€21,762 | +€61,410 | +73.8% |
| Financial income | 75/76B | €11,526 | €3,145 | -€8,380 | -72.7% |
| Recurring financial income | 75 | €11,526 | €3,145 | -€8,380 | -72.7% |
| Financial charges | 65/66B | €69,656 | €103,095 | +€33,439 | +48.0% |
| Recurring financial charges | 65 | €69,656 | €103,095 | +€33,439 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | -€141,302 | -€121,712 | +€19,590 | +13.9% |
| Profit (loss) for the period | 9904 | -€141,302 | -€121,712 | +€19,590 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€141,302 | -€121,712 | +€19,590 | +13.9% |
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 7 October 2026 via checked.be.