CONCEPT BRICOLE: 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.
CONCEPT BRICOLE
Largest movements
- Current investments -€3,547
no longer reported in 2025 (was €3,547)
- Receivables within one year -€3,011
down €3,011 (-12.4%), from €24,286 to €21,275
of which Trade receivables: -€3,388
- Cash +€2,102
new in 2025: €2,102
mainly Net result for the year (+€7,910) and Current investments (+€3,547)
- Tangible fixed assets +€1,737
up €1,737 (+45.2%), from €3,844 to €5,581
of which Furniture and vehicles: +€1,877
- Profit (loss) carried forward +€7,910
up €7,910 (+133%), from €5,946 to €13,856
- Trade debts -€6,930
down €6,930 (-56.2%), from €12,327 to €5,397
- Tax, wage and social debts -€3,698
down €3,698 (-31.1%), from €11,904 to €8,205
- Turnover -€6,410
down €6,410 (-12.4%), from €51,596 to €45,186
- Taxes -€3,223
down €3,223 (-73.9%), from €4,360 to €1,137
- Purchases and services -€2,741
down €2,741 (-7.1%), from €38,432 to €35,691
- Gross operating margin -€2,019
down €2,019 (-15.3%), from €13,163 to €11,144
- Financial charges -€622
down €622 (-75.1%), from €829 to €207
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 | €31,677 | €28,958 | -€2,719 | -8.6% |
| Fixed assets | 21/28 | €3,844 | €5,581 | +€1,737 | +45.2% |
| Tangible fixed assets | 22/27 | €3,844 | €5,581 | +€1,737 | +45.2% |
| Plant, machinery and equipment | 23 | €140 | - | -€140 | |
| Furniture and vehicles | 24 | €3,704 | €5,581 | +€1,877 | +50.7% |
| Current assets | 29/58 | €27,833 | €23,377 | -€4,456 | -16.0% |
| Amounts receivable within one year | 40/41 | €24,286 | €21,275 | -€3,011 | -12.4% |
| Trade receivables | 40 | €17,907 | €14,519 | -€3,388 | -18.9% |
| Other amounts receivable | 41 | €6,379 | €6,756 | +€377 | +5.9% |
| Current investments | 50/53 | €3,547 | - | -€3,547 | |
| Cash at bank and in hand | 54/58 | - | €2,102 | +€2,102 | |
| Total equity and liabilities | 10/49 | €31,677 | €28,958 | -€2,719 | -8.6% |
| Equity | 10/15 | €7,446 | €15,356 | +€7,910 | +106% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,946 | €13,856 | +€7,910 | +133% |
| Amounts payable | 17/49 | €24,231 | €13,602 | -€10,628 | -43.9% |
| Amounts payable within one year | 42/48 | €24,231 | €13,602 | -€10,628 | -43.9% |
| Trade debts | 44 | €12,327 | €5,397 | -€6,930 | -56.2% |
| Suppliers | 440/4 | €12,327 | €5,397 | -€6,930 | -56.2% |
| Taxes, remuneration and social security | 45 | €11,904 | €8,205 | -€3,698 | -31.1% |
| Taxes | 450/3 | €11,904 | €8,205 | -€3,698 | -31.1% |
| Turnover | 70 | €51,596 | €45,186 | -€6,410 | -12.4% |
| Non-recurring operating income | 76A | - | €1,649 | +€1,649 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,432 | €35,691 | -€2,741 | -7.1% |
| Remuneration, social security and pensions | 62 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €1,763 | +€467 | +36.0% |
| Other operating charges | 640/8 | €435 | €128 | -€308 | -70.7% |
| Gross operating margin | 9900 | €13,163 | €11,144 | -€2,019 | -15.3% |
| Operating profit (loss) | 9901 | €11,431 | €9,253 | -€2,177 | -19.0% |
| Financial charges | 65/66B | €829 | €207 | -€622 | -75.1% |
| Recurring financial charges | 65 | €829 | €207 | -€622 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €10,602 | €9,047 | -€1,555 | -14.7% |
| Income taxes | 67/77 | €4,360 | €1,137 | -€3,223 | -73.9% |
| Profit (loss) for the period | 9904 | €6,242 | €7,910 | +€1,668 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,242 | €7,910 | +€1,668 | +26.7% |
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 27 October 2026 via checked.be.