BRUNO REMANS: 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.
BRUNO REMANS
Largest movements
- Receivables within one year -€13,827
down €13,827 (-63.3%), from €21,827 to €8,000
- Tangible fixed assets -€5,970
down €5,970 (-33.2%), from €17,982 to €12,012
of which Land and buildings: -€5,970
- Deferred charges and accrued income +€539
new in 2025: €539
- Other debts -€14,463
down €14,463 (-96.4%), from €15,000 to €537
- Profit (loss) carried forward -€5,251
down €5,251 (-87.0%), from €6,036 to €784
- Depreciation -€4,342
down €4,342 (-42.1%), from €10,312 to €5,970
- Financial income -€1,164
no longer reported in 2025 (was €1,164)
- Gross operating margin -€1,156
down €1,156 (-26.6%), from €4,337 to €3,181
- Other operating charges +€60
up €60 (+2.9%), from €2,080 to €2,140
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 | €40,586 | €21,004 | -€19,582 | -48.2% |
| Fixed assets | 21/28 | €17,982 | €12,012 | -€5,970 | -33.2% |
| Tangible fixed assets | 22/27 | €17,982 | €12,012 | -€5,970 | -33.2% |
| Land and buildings | 22 | €16,782 | €10,812 | -€5,970 | -35.6% |
| Furniture and vehicles | 24 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €22,604 | €8,992 | -€13,612 | -60.2% |
| Amounts receivable within one year | 40/41 | €21,827 | €8,000 | -€13,827 | -63.3% |
| Other amounts receivable | 41 | €21,827 | €8,000 | -€13,827 | -63.3% |
| Cash at bank and in hand | 54/58 | €777 | €453 | -€324 | -41.7% |
| Deferred charges and accrued income | 490/1 | - | €539 | +€539 | |
| Total equity and liabilities | 10/49 | €40,586 | €21,004 | -€19,582 | -48.2% |
| Equity | 10/15 | €25,293 | €20,042 | -€5,251 | -20.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,857 | €6,857 | = | 0.0% |
| Distributable reserves | 133 | €6,857 | €6,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,036 | €784 | -€5,251 | -87.0% |
| Amounts payable | 17/49 | €15,293 | €962 | -€14,330 | -93.7% |
| Amounts payable within one year | 42/48 | €15,293 | €962 | -€14,330 | -93.7% |
| Taxes, remuneration and social security | 45 | €293 | €425 | +€132 | +45.2% |
| Taxes | 450/3 | €293 | €425 | +€132 | +45.2% |
| Other amounts payable | 47/48 | €15,000 | €537 | -€14,463 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,312 | €5,970 | -€4,342 | -42.1% |
| Other operating charges | 640/8 | €2,080 | €2,140 | +€60 | +2.9% |
| Gross operating margin | 9900 | €4,337 | €3,181 | -€1,156 | -26.6% |
| Operating profit (loss) | 9901 | -€8,055 | -€4,928 | +€3,126 | +38.8% |
| Financial income | 75/76B | €1,164 | - | -€1,164 | |
| Recurring financial income | 75 | €1,164 | - | -€1,164 | |
| Financial charges | 65/66B | €94 | €105 | +€11 | +11.6% |
| Recurring financial charges | 65 | €94 | €105 | +€11 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,985 | -€5,033 | +€1,952 | +27.9% |
| Income taxes | 67/77 | €207 | €218 | +€12 | +5.8% |
| Profit (loss) for the period | 9904 | -€7,191 | -€5,251 | +€1,940 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,191 | -€5,251 | +€1,940 | +27.0% |
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 13 October 2026 via checked.be.