La Brique de Gauthier: what changed
La Brique de Gauthier
Largest movements
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Tangible fixed assets -€14,922
down €14,922 (-2.4%), from €609,138 to €594,216
of which Land and buildings: -€13,589
- Cash -€11,936
down €11,936 (-29.7%), from €40,123 to €28,187
mainly Current investments (-€50,000) and Contributions, distributions and other (-€32,540)
- Other debts +€32,540
up €32,540 (+813,508%), from €4 to €32,544
- Debts after one year -€20,079
down €20,079 (-6.2%), from €325,108 to €305,029
- Gross operating margin +€12,395
up €12,395 (+14.4%), from €85,949 to €98,344
- Financial income +€9,062
up €9,062 (+356,789%), from €3 to €9,065
- Taxes +€8,332
up €8,332 (+278%), from €3,000 to €11,332
- Other operating charges +€6,578
up €6,578 (+44.2%), from €14,872 to €21,450
- Depreciation -€3,037
down €3,037 (-16.9%), from €17,959 to €14,922
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €851,256 | €874,445 | +€23,189 | +2.7% |
| Fixed assets | 21/28 | €609,138 | €594,216 | -€14,922 | -2.4% |
| Tangible fixed assets | 22/27 | €609,138 | €594,216 | -€14,922 | -2.4% |
| Land and buildings | 22 | €605,395 | €591,806 | -€13,589 | -2.2% |
| Furniture and vehicles | 24 | €3,743 | €2,410 | -€1,333 | -35.6% |
| Current assets | 29/58 | €242,117 | €280,228 | +€38,111 | +15.7% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €40,123 | €28,187 | -€11,936 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,994 | €2,041 | +€47 | +2.4% |
| Total equity and liabilities | 10/49 | €851,256 | €874,445 | +€23,189 | +2.7% |
| Equity | 10/15 | €501,240 | €511,481 | +€10,241 | +2.0% |
| Contributions | 10/11 | €346,198 | €346,198 | = | 0.0% |
| Reserves | 13 | €67,379 | €74,839 | +€7,460 | +11.1% |
| Non-distributable reserves | 130/1 | €4,839 | €4,839 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,839 | €4,839 | = | 0.0% |
| Distributable reserves | 133 | €62,540 | €70,000 | +€7,460 | +11.9% |
| Profit (loss) carried forward | 14 | €87,663 | €90,445 | +€2,781 | +3.2% |
| Amounts payable | 17/49 | €350,016 | €362,964 | +€12,948 | +3.7% |
| Amounts payable after more than one year | 17 | €325,108 | €305,029 | -€20,079 | -6.2% |
| Financial debts | 170/4 | €325,108 | €305,029 | -€20,079 | -6.2% |
| Amounts payable within one year | 42/48 | €24,908 | €57,935 | +€33,027 | +133% |
| Current portion of amounts payable after more than one year | 42 | €19,910 | €20,079 | +€169 | +0.8% |
| Trade debts | 44 | €1,994 | €699 | -€1,295 | -64.9% |
| Suppliers | 440/4 | €1,994 | €699 | -€1,295 | -64.9% |
| Taxes, remuneration and social security | 45 | €3,000 | €4,612 | +€1,612 | +53.7% |
| Taxes | 450/3 | €3,000 | €4,612 | +€1,612 | +53.7% |
| Other amounts payable | 47/48 | €4 | €32,544 | +€32,540 | +813,508% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,959 | €14,922 | -€3,037 | -16.9% |
| Other operating charges | 640/8 | €14,872 | €21,450 | +€6,578 | +44.2% |
| Gross operating margin | 9900 | €85,949 | €98,344 | +€12,395 | +14.4% |
| Operating profit (loss) | 9901 | €53,118 | €61,972 | +€8,854 | +16.7% |
| Financial income | 75/76B | €3 | €9,065 | +€9,062 | +356,789% |
| Recurring financial income | 75 | €3 | €9,065 | +€9,062 | +356,789% |
| Financial charges | 65/66B | €19,061 | €16,924 | -€2,136 | -11.2% |
| Recurring financial charges | 65 | €19,061 | €16,924 | -€2,136 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €34,060 | €54,113 | +€20,053 | +58.9% |
| Income taxes | 67/77 | €3,000 | €11,332 | +€8,332 | +278% |
| Profit (loss) for the period | 9904 | €31,060 | €42,781 | +€11,721 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,060 | €42,781 | +€11,721 | +37.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.