@D REM CONSULTING: 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.
@D REM CONSULTING
Largest movements
- Cash +€31,156
up €31,156 (+11.5%), from €269,929 to €301,085
mainly Net result for the year (+€33,449) and Receivables after one year (+€15,321)
- Receivables after one year -€15,321
down €15,321 (-23.5%), from €65,124 to €49,803
- Receivables within one year +€8,673
up €8,673 (+24.0%), from €36,118 to €44,791
of which Other amounts receivable: +€15,990
- Current investments +€6,195
up €6,195 (+4.4%), from €140,046 to €146,241
- Reserves +€336,480
up €336,480 (+18,098%), from €1,859 to €338,339
of which Distributable reserves: +€336,480
- Profit (loss) carried forward -€303,031
no longer reported in 2025 (was €303,031)
- Gross operating margin +€24,558
up €24,558 (+40.3%), from €60,940 to €85,498
- Staff costs -€17,694
down €17,694 (-32.7%), from €54,092 to €36,398
- Taxes -€3,213
no longer reported in 2025 (was €3,213)
- Depreciation -€863
down €863 (-10.4%), from €8,288 to €7,425
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 | €536,831 | €567,853 | +€31,023 | +5.8% |
| Fixed assets | 21/28 | €25,614 | €25,933 | +€319 | +1.2% |
| Tangible fixed assets | 22/27 | €11,969 | €12,288 | +€319 | +2.7% |
| Furniture and vehicles | 24 | €11,621 | €9,577 | -€2,044 | -17.6% |
| Other tangible fixed assets | 26 | €348 | €2,711 | +€2,363 | +679% |
| Financial fixed assets | 28 | €13,645 | €13,645 | = | 0.0% |
| Current assets | 29/58 | €511,217 | €541,920 | +€30,704 | +6.0% |
| Amounts receivable after more than one year | 29 | €65,124 | €49,803 | -€15,321 | -23.5% |
| Trade receivables | 290 | €65,124 | €49,803 | -€15,321 | -23.5% |
| Amounts receivable within one year | 40/41 | €36,118 | €44,791 | +€8,673 | +24.0% |
| Trade receivables | 40 | €11,791 | €4,475 | -€7,316 | -62.1% |
| Other amounts receivable | 41 | €24,327 | €40,317 | +€15,990 | +65.7% |
| Current investments | 50/53 | €140,046 | €146,241 | +€6,195 | +4.4% |
| Cash at bank and in hand | 54/58 | €269,929 | €301,085 | +€31,156 | +11.5% |
| Total equity and liabilities | 10/49 | €536,831 | €567,853 | +€31,023 | +5.8% |
| Equity | 10/15 | €312,327 | €345,776 | +€33,449 | +10.7% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €1,859 | €338,339 | +€336,480 | +18,098% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €336,480 | +€336,480 | |
| Profit (loss) carried forward | 14 | €303,031 | - | -€303,031 | |
| Amounts payable | 17/49 | €224,503 | €222,077 | -€2,426 | -1.1% |
| Amounts payable within one year | 42/48 | €216,883 | €215,373 | -€1,510 | -0.7% |
| Trade debts | 44 | €4,190 | €3,283 | -€907 | -21.6% |
| Suppliers | 440/4 | €4,190 | €3,283 | -€907 | -21.6% |
| Advances received on contracts in progress | 46 | €508 | - | -€508 | |
| Taxes, remuneration and social security | 45 | €21,728 | €19,477 | -€2,252 | -10.4% |
| Taxes | 450/3 | €15,163 | €18,149 | +€2,986 | +19.7% |
| Remuneration and social security | 454/9 | €6,566 | €1,328 | -€5,238 | -79.8% |
| Other amounts payable | 47/48 | €190,457 | €192,614 | +€2,157 | +1.1% |
| Accrued charges and deferred income | 492/3 | €7,620 | €6,704 | -€917 | -12.0% |
| Remuneration, social security and pensions | 62 | €54,092 | €36,398 | -€17,694 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,288 | €7,425 | -€863 | -10.4% |
| Other operating charges | 640/8 | €1,235 | €991 | -€243 | -19.7% |
| Non-recurring operating charges | 66A | €409 | €653 | +€244 | +59.7% |
| Gross operating margin | 9900 | €60,940 | €85,498 | +€24,558 | +40.3% |
| Operating profit (loss) | 9901 | -€3,083 | €40,031 | +€43,114 | |
| Financial income | 75/76B | €1,358 | €508 | -€850 | -62.6% |
| Recurring financial income | 75 | €1,358 | €508 | -€850 | -62.6% |
| Financial charges | 65/66B | €7,898 | €7,090 | -€808 | -10.2% |
| Recurring financial charges | 65 | €7,898 | €7,090 | -€808 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,623 | €33,449 | +€43,072 | |
| Income taxes | 67/77 | €3,213 | - | -€3,213 | |
| Profit (loss) for the period | 9904 | -€12,837 | €33,449 | +€46,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,837 | €33,449 | +€46,285 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.