THE BRICON LOFT: 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.
THE BRICON LOFT
Largest movements
- Current investments +€419,862
up €419,862 (+334%), from €125,715 to €545,577
- Receivables within one year -€32,114
down €32,114 (-62.8%), from €51,164 to €19,050
of which Trade receivables: -€20,176
- Tangible fixed assets +€30,836
up €30,836 (+15.6%), from €198,136 to €228,972
of which Other tangible fixed assets: +€145,497
- Trade debts +€262,609
up €262,609 (+372%), from €70,620 to €333,228
- Reserves +€123,435
up €123,435 (+13.1%), from €945,729 to €1.1m
- Tax, wage and social debts +€46,072
up €46,072 (+185%), from €24,896 to €70,968
- Financial income -€359,981
down €359,981 (-99.8%), from €360,562 to €581
- Gross operating margin +€43,667
up €43,667 (+21.2%), from €206,041 to €249,707
- Depreciation +€22,543
up €22,543 (+91.3%), from €24,694 to €47,237
- Financial charges +€3,654
up €3,654 (+43.9%), from €8,324 to €11,978
- Other operating charges +€3,141
up €3,141 (+96.6%), from €3,251 to €6,392
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 | €2,002,986 | €2,416,192 | +€413,207 | +20.6% |
| Fixed assets | 21/28 | €1,727,566 | €1,758,402 | +€30,836 | +1.8% |
| Tangible fixed assets | 22/27 | €198,136 | €228,972 | +€30,836 | +15.6% |
| Land and buildings | 22 | €163,070 | €0 | -€163,070 | -100% |
| Leasing and similar rights | 25 | €23,203 | €71,613 | +€48,409 | +209% |
| Other tangible fixed assets | 26 | €11,863 | €157,359 | +€145,497 | +1,226% |
| Financial fixed assets | 28 | €1,529,430 | €1,529,430 | = | 0.0% |
| Current assets | 29/58 | €275,419 | €657,790 | +€382,371 | +139% |
| Amounts receivable within one year | 40/41 | €51,164 | €19,050 | -€32,114 | -62.8% |
| Trade receivables | 40 | €39,227 | €19,050 | -€20,176 | -51.4% |
| Other amounts receivable | 41 | €11,938 | €0 | -€11,938 | -100% |
| Current investments | 50/53 | €125,715 | €545,577 | +€419,862 | +334% |
| Cash at bank and in hand | 54/58 | €96,507 | €91,292 | -€5,215 | -5.4% |
| Deferred charges and accrued income | 490/1 | €2,033 | €1,871 | -€162 | -8.0% |
| Total equity and liabilities | 10/49 | €2,002,986 | €2,416,192 | +€413,207 | +20.6% |
| Equity | 10/15 | €1,413,609 | €1,537,044 | +€123,435 | +8.7% |
| Contributions | 10/11 | €467,880 | €467,880 | = | 0.0% |
| Reserves | 13 | €945,729 | €1,069,164 | +€123,435 | +13.1% |
| Distributable reserves | 133 | €945,729 | €1,069,164 | +€123,435 | +13.1% |
| Amounts payable | 17/49 | €589,377 | €879,149 | +€289,772 | +49.2% |
| Amounts payable after more than one year | 17 | €279,990 | €267,583 | -€12,407 | -4.4% |
| Financial debts | 170/4 | €54,990 | €42,583 | -€12,407 | -22.6% |
| Other amounts payable | 178/9 | €225,000 | €225,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €304,194 | €603,101 | +€298,907 | +98.3% |
| Current portion of amounts payable after more than one year | 42 | €31,777 | €11,712 | -€20,066 | -63.1% |
| Trade debts | 44 | €70,620 | €333,228 | +€262,609 | +372% |
| Suppliers | 440/4 | €70,620 | €333,228 | +€262,609 | +372% |
| Taxes, remuneration and social security | 45 | €24,896 | €70,968 | +€46,072 | +185% |
| Taxes | 450/3 | €24,896 | €70,968 | +€46,072 | +185% |
| Other amounts payable | 47/48 | €176,901 | €187,193 | +€10,291 | +5.8% |
| Accrued charges and deferred income | 492/3 | €5,192 | €8,464 | +€3,272 | +63.0% |
| Non-recurring operating income | 76A | €61,577 | €57,498 | -€4,080 | -6.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,694 | €47,237 | +€22,543 | +91.3% |
| Other operating charges | 640/8 | €3,251 | €6,392 | +€3,141 | +96.6% |
| Gross operating margin | 9900 | €206,041 | €249,707 | +€43,667 | +21.2% |
| Operating profit (loss) | 9901 | €178,096 | €196,078 | +€17,982 | +10.1% |
| Financial income | 75/76B | €360,562 | €581 | -€359,981 | -99.8% |
| Recurring financial income | 75 | €360,562 | €581 | -€359,981 | -99.8% |
| Financial charges | 65/66B | €8,324 | €11,978 | +€3,654 | +43.9% |
| Recurring financial charges | 65 | €8,324 | €11,978 | +€3,654 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €530,333 | €184,681 | -€345,652 | -65.2% |
| Income taxes | 67/77 | €63,132 | €61,246 | -€1,886 | -3.0% |
| Profit (loss) for the period | 9904 | €467,201 | €123,435 | -€343,766 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €467,201 | €123,435 | -€343,766 | -73.6% |
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 31 October 2026 via checked.be.