FIRMA REMUE: 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.
FIRMA REMUE
Largest movements
- Stocks and contracts -€177,744
down €177,744 (-62.6%), from €284,047 to €106,303
- Cash +€166,703
up €166,703 (+75.8%), from €219,914 to €386,617
mainly Net result for the year (+€700,966) and Other debts (+€200,000)
- Current investments +€150,000
up €150,000 (+11.1%), from €1.4m to €1.5m
- Receivables within one year +€61,159
up €61,159 (+32.8%), from €186,586 to €247,745
of which Trade receivables: +€77,398
- Tangible fixed assets -€27,385
down €27,385 (-25.8%), from €106,240 to €78,855
- Other debts +€200,000
up €200,000 (+33.3%), from €600,000 to €800,000
- Reserves -€80,000
down €80,000 (-7.4%), from €1.1m to €1.0m
- Advances received +€42,599
up €42,599 (+20.0%), from €213,412 to €256,011
- Trade debts +€26,504
up €26,504 (+16.2%), from €163,895 to €190,400
- Gross operating margin +€154,347
up €154,347 (+16.8%), from €917,245 to €1.1m
- Taxes +€34,406
up €34,406 (+16.9%), from €203,510 to €237,916
- Staff costs +€10,925
up €10,925 (+9.4%), from €116,147 to €127,072
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,154,072 | €2,327,050 | +€172,978 | +8.0% |
| Fixed assets | 21/28 | €106,240 | €78,855 | -€27,385 | -25.8% |
| Tangible fixed assets | 22/27 | €106,240 | €78,855 | -€27,385 | -25.8% |
| Furniture and vehicles | 24 | €106,240 | €78,855 | -€27,385 | -25.8% |
| Current assets | 29/58 | €2,047,831 | €2,248,195 | +€200,363 | +9.8% |
| Stocks and contracts in progress | 3 | €284,047 | €106,303 | -€177,744 | -62.6% |
| Stocks | 30/36 | €284,047 | €106,303 | -€177,744 | -62.6% |
| Amounts receivable within one year | 40/41 | €186,586 | €247,745 | +€61,159 | +32.8% |
| Trade receivables | 40 | €133,774 | €211,171 | +€77,398 | +57.9% |
| Other amounts receivable | 41 | €52,812 | €36,574 | -€16,238 | -30.7% |
| Current investments | 50/53 | €1,350,000 | €1,500,000 | +€150,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €219,914 | €386,617 | +€166,703 | +75.8% |
| Deferred charges and accrued income | 490/1 | €7,284 | €7,529 | +€245 | +3.4% |
| Total equity and liabilities | 10/49 | €2,154,072 | €2,327,050 | +€172,978 | +8.0% |
| Equity | 10/15 | €1,137,052 | €1,038,018 | -€99,034 | -8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,080,000 | €1,000,000 | -€80,000 | -7.4% |
| Distributable reserves | 133 | €1,080,000 | €1,000,000 | -€80,000 | -7.4% |
| Profit (loss) carried forward | 14 | €37,052 | €18,018 | -€19,034 | -51.4% |
| Amounts payable | 17/49 | €1,017,019 | €1,289,031 | +€272,012 | +26.7% |
| Amounts payable within one year | 42/48 | €1,013,535 | €1,288,163 | +€274,628 | +27.1% |
| Trade debts | 44 | €163,895 | €190,400 | +€26,504 | +16.2% |
| Suppliers | 440/4 | €163,895 | €190,400 | +€26,504 | +16.2% |
| Advances received on contracts in progress | 46 | €213,412 | €256,011 | +€42,599 | +20.0% |
| Taxes, remuneration and social security | 45 | €36,227 | €41,752 | +€5,525 | +15.3% |
| Taxes | 450/3 | €15,579 | €17,718 | +€2,139 | +13.7% |
| Remuneration and social security | 454/9 | €20,648 | €24,034 | +€3,386 | +16.4% |
| Other amounts payable | 47/48 | €600,000 | €800,000 | +€200,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €3,485 | €869 | -€2,616 | -75.1% |
| Remuneration, social security and pensions | 62 | €116,147 | €127,072 | +€10,925 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,408 | €27,385 | -€23 | -0.1% |
| Other operating charges | 640/8 | €2,822 | €4,506 | +€1,684 | +59.7% |
| Gross operating margin | 9900 | €917,245 | €1,071,593 | +€154,347 | +16.8% |
| Operating profit (loss) | 9901 | €770,868 | €912,629 | +€141,761 | +18.4% |
| Financial income | 75/76B | €36,197 | €26,866 | -€9,331 | -25.8% |
| Recurring financial income | 75 | €36,197 | €26,866 | -€9,331 | -25.8% |
| Financial charges | 65/66B | €1,046 | €612 | -€434 | -41.5% |
| Recurring financial charges | 65 | €1,046 | €612 | -€434 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €806,019 | €938,882 | +€132,864 | +16.5% |
| Income taxes | 67/77 | €203,510 | €237,916 | +€34,406 | +16.9% |
| Profit (loss) for the period | 9904 | €602,508 | €700,966 | +€98,458 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €602,508 | €700,966 | +€98,458 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.