DANNY 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.
DANNY REMANS
Largest movements
- Cash +€30,316
up €30,316 (+67.1%), from €45,214 to €75,530
mainly Net result for the year (+€36,711) and Receivables within one year (+€13,804)
- Receivables within one year -€13,804
down €13,804 (-36.7%), from €37,583 to €23,779
of which Other amounts receivable: -€14,396
- Tangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Deferred charges and accrued income +€1,368
new in 2025: €1,368
- Reserves +€26,570
up €26,570 (+47.0%), from €56,528 to €83,098
- Tax, wage and social debts -€6,238
down €6,238 (-38.6%), from €16,164 to €9,926
of which Taxes: -€6,208
- Debts after one year -€5,765
no longer reported in 2025 (was €5,765)
- Other debts -€1,480
down €1,480 (-12.7%), from €11,621 to €10,141
- Gross operating margin +€34,503
up €34,503 (+130.2%), from €26,490 to €60,993
- Taxes +€11,904
up €11,904 (+180.5%), from €6,594 to €18,497
- Financial income -€2,519
down €2,519 (-89.8%), from €2,806 to €286
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.
Cash bridge derived
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 | €102,797 | €115,677 | +€12,880 | +12.5% |
| Fixed assets | 21/28 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Furniture and vehicles | 24 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Current assets | 29/58 | €82,797 | €100,677 | +€17,880 | +21.6% |
| Amounts receivable within one year | 40/41 | €37,583 | €23,779 | -€13,804 | -36.7% |
| Trade receivables | 40 | €9,626 | €10,218 | +€592 | +6.2% |
| Other amounts receivable | 41 | €27,957 | €13,561 | -€14,396 | -51.5% |
| Cash at bank and in hand | 54/58 | €45,214 | €75,530 | +€30,316 | +67.1% |
| Deferred charges and accrued income | 490/1 | - | €1,368 | +€1,368 | |
| Total equity and liabilities | 10/49 | €102,797 | €115,677 | +€12,880 | +12.5% |
| Equity | 10/15 | €63,228 | €89,798 | +€26,570 | +42.0% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €56,528 | €83,098 | +€26,570 | +47.0% |
| Distributable reserves | 133 | €56,528 | €83,098 | +€26,570 | +47.0% |
| Amounts payable | 17/49 | €39,569 | €25,879 | -€13,690 | -34.6% |
| Amounts payable after more than one year | 17 | €5,765 | - | -€5,765 | |
| Financial debts | 170/4 | €5,765 | - | -€5,765 | |
| Amounts payable within one year | 42/48 | €33,804 | €25,879 | -€7,925 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €6,019 | €5,765 | -€253 | -4.2% |
| Trade debts | 44 | - | €47 | +€47 | |
| Suppliers | 440/4 | - | €47 | +€47 | |
| Taxes, remuneration and social security | 45 | €16,164 | €9,926 | -€6,238 | -38.6% |
| Taxes | 450/3 | €16,134 | €9,926 | -€6,208 | -38.5% |
| Remuneration and social security | 454/9 | €30 | - | -€30 | |
| Other amounts payable | 47/48 | €11,621 | €10,141 | -€1,480 | -12.7% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €284 | €530 | +€246 | +86.3% |
| Gross operating margin | 9900 | €26,490 | €60,993 | +€34,503 | +130.2% |
| Operating profit (loss) | 9901 | €21,206 | €55,463 | +€34,258 | +161.5% |
| Financial income | 75/76B | €2,806 | €286 | -€2,519 | -89.8% |
| Recurring financial income | 75 | €2,806 | €286 | -€2,519 | -89.8% |
| Financial charges | 65/66B | €819 | €541 | -€278 | -34.0% |
| Recurring financial charges | 65 | €819 | €541 | -€278 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €23,192 | €55,209 | +€32,017 | +138.1% |
| Income taxes | 67/77 | €6,594 | €18,497 | +€11,904 | +180.5% |
| Profit (loss) for the period | 9904 | €16,598 | €36,711 | +€20,113 | +121.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,598 | €36,711 | +€20,113 | +121.2% |
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 10 October 2026 via checked.be.