Dr. Remery: 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.
Dr. Remery
Largest movements
- Cash +€144,807
up €144,807 (+94.3%), from €153,638 to €298,445
mainly Net result for the year (+€152,664) and Trade debts (+€39,921)
- Reserves +€152,664
up €152,664 (+11.8%), from €1.3m to €1.5m
of which Distributable reserves: +€152,664
- Tax, wage and social debts -€50,372
down €50,372 (-92.4%), from €54,524 to €4,152
- Trade debts +€39,921
up €39,921 (+1,005%), from €3,971 to €43,892
- Gross operating margin -€121,744
down €121,744 (-36.2%), from €336,384 to €214,640
- Taxes -€35,418
down €35,418 (-36.1%), from €98,003 to €62,585
- Financial income +€9,838
up €9,838 (+93.0%), from €10,575 to €20,413
of which Financial income: +€9,838
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 | €1,540,008 | €1,681,404 | +€141,396 | +9.2% |
| Fixed assets | 21/28 | €190,360 | €183,984 | -€6,376 | -3.3% |
| Tangible fixed assets | 22/27 | €190,360 | €183,984 | -€6,376 | -3.3% |
| Land and buildings | 22 | €180,787 | €175,256 | -€5,531 | -3.1% |
| Furniture and vehicles | 24 | €9,573 | €8,728 | -€845 | -8.8% |
| Current assets | 29/58 | €1,349,648 | €1,497,420 | +€147,772 | +10.9% |
| Current investments | 50/53 | €1,168,353 | €1,173,962 | +€5,609 | +0.5% |
| Cash at bank and in hand | 54/58 | €153,638 | €298,445 | +€144,807 | +94.3% |
| Deferred charges and accrued income | 490/1 | €27,657 | €25,013 | -€2,644 | -9.6% |
| Total equity and liabilities | 10/49 | €1,540,008 | €1,681,404 | +€141,396 | +9.2% |
| Equity | 10/15 | €1,387,582 | €1,540,247 | +€152,664 | +11.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €1,297,582 | €1,450,247 | +€152,664 | +11.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,297,582 | €1,450,247 | +€152,664 | +11.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €152,425 | €141,157 | -€11,268 | -7.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €152,425 | €141,157 | -€11,268 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,651 | €0 | -€5,651 | -100% |
| Trade debts | 44 | €3,971 | €43,892 | +€39,921 | +1,005% |
| Suppliers | 440/4 | €3,971 | €43,892 | +€39,921 | +1,005% |
| Taxes, remuneration and social security | 45 | €54,524 | €4,152 | -€50,372 | -92.4% |
| Taxes | 450/3 | €54,524 | €4,152 | -€50,372 | -92.4% |
| Other amounts payable | 47/48 | €88,280 | €93,114 | +€4,834 | +5.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,834 | €10,842 | +€8 | +0.1% |
| Other operating charges | 640/8 | €2,215 | €2,345 | +€130 | +5.9% |
| Non-recurring operating charges | 66A | €3,100 | €0 | -€3,100 | -100% |
| Gross operating margin | 9900 | €336,384 | €214,640 | -€121,744 | -36.2% |
| Operating profit (loss) | 9901 | €320,236 | €201,454 | -€118,782 | -37.1% |
| Financial income | 75/76B | €10,575 | €20,413 | +€9,838 | +93.0% |
| Recurring financial income | 75 | €10,575 | €20,413 | +€9,838 | +93.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €7,118 | €6,618 | -€500 | -7.0% |
| Recurring financial charges | 65 | €7,118 | €6,618 | -€500 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €323,693 | €215,249 | -€108,444 | -33.5% |
| Income taxes | 67/77 | €98,003 | €62,585 | -€35,418 | -36.1% |
| Profit (loss) for the period | 9904 | €225,690 | €152,664 | -€73,026 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €225,690 | €152,664 | -€73,026 | -32.4% |
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 23 October 2026 via checked.be.