FOBE REMI: 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.
FOBE REMI
Largest movements
- Receivables within one year +€158,186
up €158,186 (+268%), from €58,927 to €217,112
of which Other amounts receivable: +€158,594
- Cash -€157,166
down €157,166 (-91.9%), from €171,059 to €13,892
mainly Other debts (-€170,282) and Receivables within one year (-€158,186)
- Deferred charges and accrued income -€6,374
down €6,374 (-33.0%), from €19,323 to €12,949
- Other debts -€170,282
no longer reported in 2025 (was €170,282)
- Reserves +€152,807
up €152,807 (+162%), from €94,038 to €246,845
- Trade debts +€9,185
up €9,185 (+25,563%), from €36 to €9,221
- Tax, wage and social debts +€6,351
up €6,351 (+71.1%), from €8,930 to €15,281
- Short-term financial debts -€3,885
no longer reported in 2025 (was €3,885)
- Gross operating margin +€163,526
up €163,526 (+303%), from €54,023 to €217,549
- Taxes +€53,534
up €53,534 (+283%), from €18,923 to €72,457
- Financial income +€6,065
up €6,065 (+197%), from €3,075 to €9,140
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 | €316,344 | €310,555 | -€5,789 | -1.8% |
| Fixed assets | 21/28 | €2,036 | €1,602 | -€434 | -21.3% |
| Tangible fixed assets | 22/27 | €2,036 | €1,602 | -€434 | -21.3% |
| Plant, machinery and equipment | 23 | €2,036 | €1,602 | -€434 | -21.3% |
| Current assets | 29/58 | €314,308 | €308,953 | -€5,355 | -1.7% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,927 | €217,112 | +€158,186 | +268% |
| Trade receivables | 40 | €409 | - | -€409 | |
| Other amounts receivable | 41 | €58,518 | €217,112 | +€158,594 | +271% |
| Cash at bank and in hand | 54/58 | €171,059 | €13,892 | -€157,166 | -91.9% |
| Deferred charges and accrued income | 490/1 | €19,323 | €12,949 | -€6,374 | -33.0% |
| Total equity and liabilities | 10/49 | €316,344 | €310,555 | -€5,789 | -1.8% |
| Equity | 10/15 | €133,206 | €286,014 | +€152,807 | +115% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €94,038 | €246,845 | +€152,807 | +162% |
| Distributable reserves | 133 | €94,038 | €246,845 | +€152,807 | +162% |
| Profit (loss) carried forward | 14 | €20,618 | €20,618 | = | 0.0% |
| Amounts payable | 17/49 | €183,137 | €24,541 | -€158,596 | -86.6% |
| Amounts payable within one year | 42/48 | €183,132 | €24,501 | -€158,631 | -86.6% |
| Financial debts | 43 | €3,885 | - | -€3,885 | |
| Credit institutions | 430/8 | €3,885 | - | -€3,885 | |
| Trade debts | 44 | €36 | €9,221 | +€9,185 | +25,563% |
| Suppliers | 440/4 | €36 | €9,221 | +€9,185 | +25,563% |
| Taxes, remuneration and social security | 45 | €8,930 | €15,281 | +€6,351 | +71.1% |
| Taxes | 450/3 | €8,930 | €15,281 | +€6,351 | +71.1% |
| Other amounts payable | 47/48 | €170,282 | - | -€170,282 | |
| Accrued charges and deferred income | 492/3 | €5 | €40 | +€35 | +668% |
| Non-recurring operating income | 76A | - | €227,000 | +€227,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €434 | = | 0.0% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €54,023 | €217,549 | +€163,526 | +303% |
| Operating profit (loss) | 9901 | €52,997 | €216,505 | +€163,508 | +309% |
| Financial income | 75/76B | €3,075 | €9,140 | +€6,065 | +197% |
| Recurring financial income | 75 | €3,075 | €9,140 | +€6,065 | +197% |
| Financial charges | 65/66B | €296 | €381 | +€85 | +28.8% |
| Recurring financial charges | 65 | €296 | €381 | +€85 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €55,776 | €225,264 | +€169,488 | +304% |
| Income taxes | 67/77 | €18,923 | €72,457 | +€53,534 | +283% |
| Profit (loss) for the period | 9904 | €36,853 | €152,807 | +€115,954 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €36,853 | €152,807 | +€115,954 | +315% |
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 27 October 2026 via checked.be.