Capital in Bricks: 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.
Capital in Bricks
Largest movements
- Cash +€30,660
up €30,660 (+965%), from €3,179 to €33,839
mainly Receivables within one year (+€19,391) and Depreciation (+€18,547)
- Receivables within one year -€19,391
down €19,391 (-58.6%), from €33,082 to €13,691
of which Trade receivables: -€26,848
- Tangible fixed assets -€18,253
down €18,253 (-4.7%), from €390,946 to €372,693
of which Land and buildings: -€16,354
- Deferred charges and accrued income -€6,229
down €6,229 (-100%), from €6,229 to €0
- Debts after one year -€17,389
down €17,389 (-4.8%), from €362,697 to €345,308
- Gross operating margin +€1,797
up €1,797 (+5.2%), from €34,835 to €36,633
- Financial charges -€452
down €452 (-4.5%), from €10,053 to €9,601
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €434,272 | €420,766 | -€13,507 | -3.1% |
| Formation expenses | 20 | €837 | €543 | -€294 | -35.2% |
| Fixed assets | 21/28 | €390,946 | €372,693 | -€18,253 | -4.7% |
| Tangible fixed assets | 22/27 | €390,946 | €372,693 | -€18,253 | -4.7% |
| Land and buildings | 22 | €374,435 | €358,081 | -€16,354 | -4.4% |
| Plant, machinery and equipment | 23 | €16,510 | €14,612 | -€1,899 | -11.5% |
| Current assets | 29/58 | €42,490 | €47,530 | +€5,040 | +11.9% |
| Amounts receivable within one year | 40/41 | €33,082 | €13,691 | -€19,391 | -58.6% |
| Trade receivables | 40 | €26,848 | €0 | -€26,848 | -100% |
| Other amounts receivable | 41 | €6,234 | €13,691 | +€7,456 | +120% |
| Cash at bank and in hand | 54/58 | €3,179 | €33,839 | +€30,660 | +965% |
| Deferred charges and accrued income | 490/1 | €6,229 | €0 | -€6,229 | -100% |
| Total equity and liabilities | 10/49 | €434,272 | €420,766 | -€13,507 | -3.1% |
| Equity | 10/15 | €38,940 | €42,933 | +€3,993 | +10.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,060 | -€7,067 | +€3,993 | +36.1% |
| Amounts payable | 17/49 | €395,332 | €377,833 | -€17,500 | -4.4% |
| Amounts payable after more than one year | 17 | €362,697 | €345,308 | -€17,389 | -4.8% |
| Financial debts | 170/4 | €362,697 | €345,308 | -€17,389 | -4.8% |
| Amounts payable within one year | 42/48 | €32,635 | €32,525 | -€110 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €16,939 | €17,389 | +€451 | +2.7% |
| Trade debts | 44 | €561 | €0 | -€561 | -100% |
| Suppliers | 440/4 | €561 | €0 | -€561 | -100% |
| Other amounts payable | 47/48 | €15,136 | €15,136 | = | 0.0% |
| Non-recurring operating income | 76A | €1,082 | €0 | -€1,082 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,396 | €18,547 | +€150 | +0.8% |
| Other operating charges | 640/8 | €4,652 | €4,492 | -€160 | -3.4% |
| Gross operating margin | 9900 | €34,835 | €36,633 | +€1,797 | +5.2% |
| Operating profit (loss) | 9901 | €11,787 | €13,594 | +€1,807 | +15.3% |
| Financial charges | 65/66B | €10,053 | €9,601 | -€452 | -4.5% |
| Recurring financial charges | 65 | €10,053 | €9,601 | -€452 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,734 | €3,993 | +€2,259 | +130% |
| Profit (loss) for the period | 9904 | €1,734 | €3,993 | +€2,259 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €1,734 | €3,993 | +€2,259 | +130% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.