LES BRIQUES: 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.
LES BRIQUES
Largest movements
- Tangible fixed assets -€127,368
down €127,368 (-9.9%), from €1.3m to €1.2m
of which Other tangible fixed assets: -€96,220
- Cash +€111,437
up €111,437 (+19.2%), from €579,954 to €691,391
mainly Depreciation (+€163,918) and Net result for the year (+€20,144)
- Receivables within one year +€25,210
up €25,210 (+20.1%), from €125,239 to €150,449
of which Trade receivables: +€74,145
No liability line moved by more than 1% of the balance sheet total.
- Taxes +€81,008
up €81,008, from -€70,903 to €10,105
- Gross operating margin +€44,872
up €44,872 (+31.0%), from €144,661 to €189,533
- Depreciation -€15,565
down €15,565 (-8.7%), from €179,483 to €163,918
- Financial income +€10,577
up €10,577 (+12898.8%), from €82 to €10,659
- Other operating charges -€4,591
down €4,591 (-43.8%), from €10,473 to €5,882
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.
Cash bridge derived
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 | €2,006,287 | €2,015,821 | +€9,534 | +0.5% |
| Fixed assets | 21/28 | €1,281,418 | €1,154,050 | -€127,368 | -9.9% |
| Tangible fixed assets | 22/27 | €1,281,418 | €1,154,050 | -€127,368 | -9.9% |
| Land and buildings | 22 | €224,610 | €196,865 | -€27,745 | -12.4% |
| Plant, machinery and equipment | 23 | €412 | €1,388 | +€976 | +236.9% |
| Furniture and vehicles | 24 | €15,396 | €11,017 | -€4,379 | -28.4% |
| Other tangible fixed assets | 26 | €1,041,000 | €944,780 | -€96,220 | -9.2% |
| Current assets | 29/58 | €724,869 | €861,771 | +€136,902 | +18.9% |
| Amounts receivable within one year | 40/41 | €125,239 | €150,449 | +€25,210 | +20.1% |
| Trade receivables | 40 | €8,803 | €82,948 | +€74,145 | +842.3% |
| Other amounts receivable | 41 | €116,436 | €67,501 | -€48,935 | -42.0% |
| Current investments | 50/53 | €14,255 | €14,255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €579,954 | €691,391 | +€111,437 | +19.2% |
| Deferred charges and accrued income | 490/1 | €5,421 | €5,676 | +€255 | +4.7% |
| Total equity and liabilities | 10/49 | €2,006,287 | €2,015,821 | +€9,534 | +0.5% |
| Equity | 10/15 | €1,800,511 | €1,820,655 | +€20,144 | +1.1% |
| Contributions | 10/11 | €298,700 | €298,700 | = | 0.0% |
| Reserves | 13 | €669,437 | €669,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,020 | €57,020 | = | 0.0% |
| Reserves not available under the articles | 1311 | €57,020 | €57,020 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,069 | €36,069 | = | 0.0% |
| Distributable reserves | 133 | €576,348 | €576,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | €832,374 | €852,518 | +€20,144 | +2.4% |
| Amounts payable | 17/49 | €205,776 | €195,166 | -€10,610 | -5.2% |
| Amounts payable within one year | 42/48 | €205,776 | €195,166 | -€10,610 | -5.2% |
| Trade debts | 44 | €16,227 | €13,319 | -€2,908 | -17.9% |
| Suppliers | 440/4 | €16,227 | €13,319 | -€2,908 | -17.9% |
| Other amounts payable | 47/48 | €189,549 | €181,847 | -€7,702 | -4.1% |
| Non-recurring operating income | 76A | - | €694 | +€694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,483 | €163,918 | -€15,565 | -8.7% |
| Other operating charges | 640/8 | €10,473 | €5,882 | -€4,591 | -43.8% |
| Gross operating margin | 9900 | €144,661 | €189,533 | +€44,872 | +31.0% |
| Operating profit (loss) | 9901 | -€45,295 | €19,733 | +€65,028 | |
| Financial income | 75/76B | €82 | €10,659 | +€10,577 | +12898.8% |
| Recurring financial income | 75 | €82 | €10,659 | +€10,577 | +12898.8% |
| Financial charges | 65/66B | €150 | €143 | -€7 | -4.7% |
| Recurring financial charges | 65 | €150 | €143 | -€7 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,363 | €30,249 | +€75,612 | |
| Income taxes | 67/77 | -€70,903 | €10,105 | +€81,008 | |
| Profit (loss) for the period | 9904 | €25,540 | €20,144 | -€5,396 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,540 | €20,144 | -€5,396 | -21.1% |
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 9 October 2026 via checked.be.