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What changed?

Two fiscal 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.

What changed

CLICK & BRIC

BE 1005.073.715
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,217
2024 · -€4,474+€6,691
Equity
€742
2024 · -€1,474+€2,217
Cash
€17,688
2024 · €9,166+€8,522
Balance sheet total
€104,459
2024 · €9,957+€94,502

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€58,856

    new in 2025: €58,856

  • Receivables within one year +€27,125

    up €27,125 (+3429.9%), from €791 to €27,916

  • Cash +€8,522

    up €8,522 (+93.0%), from €9,166 to €17,688

    mainly Other debts (+€67,632) and Trade debts (+€23,559)

Equity and liabilities
  • Other debts +€67,632

    up €67,632 (+966.2%), from €7,000 to €74,632

  • Trade debts +€23,559

    up €23,559 (+614.9%), from €3,831 to €27,390

  • Profit (loss) carried forward +€2,217

    up €2,217 (+49.5%), from -€4,474 to -€2,258

  • Tax, wage and social debts +€1,094

    up €1,094 (+182.3%), from €600 to €1,694

Income statement
  • Gross operating margin +€5,921

    up €5,921, from -€3,831 to €2,090

  • Financial income +€300

    new in 2025: €300

  • Other operating charges +€124

    new in 2025: €124

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€4,474
Gross operating margin +€5,921
Other operating charges -€124
Other operating items +€600
Financial income +€300
Financial charges -€6
Result 2025 €2,217

Cash bridge derived

cash 2024 to 2025

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.

From operations +€8,522
Investment €0
Financing €0
Cash 2024 €9,166
Net result for the year +€2,217
Stocks and contracts -€58,856
Receivables within one year -€27,125
Trade debts +€23,559
Tax, wage and social debts +€1,094
Other debts +€67,632
Cash 2025 €17,688
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €9,957 €104,459 +€94,502 +949.1%
Current assets 29/58 €9,957 €104,459 +€94,502 +949.1%
Stocks and contracts in progress 3 - €58,856 +€58,856
Stocks 30/36 - €58,856 +€58,856
Amounts receivable within one year 40/41 €791 €27,916 +€27,125 +3429.9%
Trade receivables 40 €791 €27,916 +€27,125 +3429.9%
Cash at bank and in hand 54/58 €9,166 €17,688 +€8,522 +93.0%
Total equity and liabilities 10/49 €9,957 €104,459 +€94,502 +949.1%
Equity 10/15 -€1,474 €742 +€2,217
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 -€4,474 -€2,258 +€2,217 +49.5%
Amounts payable 17/49 €11,431 €103,717 +€92,286 +807.3%
Amounts payable within one year 42/48 €11,431 €103,717 +€92,286 +807.3%
Trade debts 44 €3,831 €27,390 +€23,559 +614.9%
Suppliers 440/4 €3,831 €27,390 +€23,559 +614.9%
Taxes, remuneration and social security 45 €600 €1,694 +€1,094 +182.3%
Taxes 450/3 €600 €1,694 +€1,094 +182.3%
Other amounts payable 47/48 €7,000 €74,632 +€67,632 +966.2%
Other operating charges 640/8 - €124 +€124
Non-recurring operating charges 66A €600 - -€600
Gross operating margin 9900 -€3,831 €2,090 +€5,921
Operating profit (loss) 9901 -€4,431 €1,966 +€6,398
Financial income 75/76B - €300 +€300
Recurring financial income 75 - €300 +€300
Financial charges 65/66B €43 €50 +€6 +14.8%
Recurring financial charges 65 €43 €50 +€6 +14.8%
Profit (loss) for the period before taxes 9903 -€4,474 €2,217 +€6,691
Profit (loss) for the period 9904 -€4,474 €2,217 +€6,691
Profit (loss) for the period to be appropriated 9905 -€4,474 €2,217 +€6,691

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 September 2026 via checked.be.