BRIQDA BUILD: 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.
BRIQDA BUILD
Largest movements
- Tangible fixed assets -€15,415
down €15,415 (-53.2%), from €28,967 to €13,551
of which Leasing and similar rights: -€13,709
- Receivables within one year -€5,112
down €5,112 (-1.8%), from €282,920 to €277,809
of which Trade receivables: -€3,319
- Deferred charges and accrued income -€4,362
down €4,362 (-89.2%), from €4,890 to €528
- Trade debts -€25,949
down €25,949 (-32.8%), from €79,219 to €53,270
- Profit (loss) carried forward +€5,742
up €5,742 (+5.4%), from €106,174 to €111,916
- Debts after one year -€4,631
down €4,631 (-58.4%), from €7,924 to €3,293
- Gross operating margin +€51,557
up €51,557, from -€21,591 to €29,965
- Other operating charges +€6,118
up €6,118 (+342%), from €1,791 to €7,909
- Depreciation -€3,387
down €3,387 (-18.0%), from €18,802 to €15,415
- Financial charges -€1,758
down €1,758 (-66.2%), from €2,657 to €899
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 | €318,281 | €293,477 | -€24,803 | -7.8% |
| Fixed assets | 21/28 | €30,467 | €15,051 | -€15,415 | -50.6% |
| Tangible fixed assets | 22/27 | €28,967 | €13,551 | -€15,415 | -53.2% |
| Plant, machinery and equipment | 23 | €1,076 | €151 | -€925 | -86.0% |
| Furniture and vehicles | 24 | €452 | - | -€452 | |
| Leasing and similar rights | 25 | €27,110 | €13,400 | -€13,709 | -50.6% |
| Other tangible fixed assets | 26 | €329 | - | -€329 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €287,814 | €278,426 | -€9,388 | -3.3% |
| Amounts receivable within one year | 40/41 | €282,920 | €277,809 | -€5,112 | -1.8% |
| Trade receivables | 40 | €259,628 | €256,309 | -€3,319 | -1.3% |
| Other amounts receivable | 41 | €23,292 | €21,500 | -€1,792 | -7.7% |
| Cash at bank and in hand | 54/58 | €4 | €89 | +€85 | +2,230% |
| Deferred charges and accrued income | 490/1 | €4,890 | €528 | -€4,362 | -89.2% |
| Total equity and liabilities | 10/49 | €318,281 | €293,477 | -€24,803 | -7.8% |
| Equity | 10/15 | €108,374 | €114,116 | +€5,742 | +5.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,174 | €111,916 | +€5,742 | +5.4% |
| Amounts payable | 17/49 | €209,907 | €179,361 | -€30,546 | -14.6% |
| Amounts payable after more than one year | 17 | €7,924 | €3,293 | -€4,631 | -58.4% |
| Financial debts | 170/4 | €7,924 | €3,293 | -€4,631 | -58.4% |
| Amounts payable within one year | 42/48 | €201,983 | €176,068 | -€25,914 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €4,277 | €4,015 | -€262 | -6.1% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €79,219 | €53,270 | -€25,949 | -32.8% |
| Suppliers | 440/4 | €79,219 | €53,270 | -€25,949 | -32.8% |
| Taxes, remuneration and social security | 45 | €15,821 | €13,323 | -€2,498 | -15.8% |
| Taxes | 450/3 | €15,821 | €13,323 | -€2,498 | -15.8% |
| Other amounts payable | 47/48 | €102,661 | €105,460 | +€2,799 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,802 | €15,415 | -€3,387 | -18.0% |
| Other operating charges | 640/8 | €1,791 | €7,909 | +€6,118 | +342% |
| Gross operating margin | 9900 | -€21,591 | €29,965 | +€51,557 | |
| Operating profit (loss) | 9901 | -€42,185 | €6,641 | +€48,826 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €2,657 | €899 | -€1,758 | -66.2% |
| Recurring financial charges | 65 | €2,657 | €899 | -€1,758 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | -€44,831 | €5,742 | +€50,573 | |
| Profit (loss) for the period | 9904 | -€44,831 | €5,742 | +€50,573 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,831 | €5,742 | +€50,573 |
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 23 October 2026 via checked.be.