MANUEL REMITS: 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.
MANUEL REMITS
Largest movements
- Cash +€18,957
up €18,957 (+29.7%), from €63,851 to €82,808
mainly Other debts (+€8,671) and Net result for the year (+€6,635)
- Intangible fixed assets -€4,000
down €4,000 (-33.3%), from €12,000 to €8,000
- Deferred charges and accrued income +€1,184
up €1,184 (+52.5%), from €2,257 to €3,440
- Other debts +€8,671
up €8,671 (+21.7%), from €39,979 to €48,650
- Profit (loss) carried forward +€6,635
up €6,635, from -€365 to €6,270
- Trade debts +€1,061
up €1,061 (+1127.4%), from €94 to €1,155
- Gross operating margin -€4,653
down €4,653 (-24.0%), from €19,368 to €14,716
- Taxes +€753
up €753 (+33.5%), from €2,249 to €3,003
- Depreciation -€501
down €501 (-9.3%), from €5,387 to €4,886
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 | €79,208 | €95,878 | +€16,670 | +21.0% |
| Fixed assets | 21/28 | €12,995 | €9,525 | -€3,470 | -26.7% |
| Intangible fixed assets | 21 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Tangible fixed assets | 22/27 | €995 | €1,525 | +€530 | +53.3% |
| Plant, machinery and equipment | 23 | €995 | €1,525 | +€530 | +53.3% |
| Current assets | 29/58 | €66,213 | €86,353 | +€20,140 | +30.4% |
| Amounts receivable within one year | 40/41 | €106 | €106 | = | 0.0% |
| Other amounts receivable | 41 | €106 | €106 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,851 | €82,808 | +€18,957 | +29.7% |
| Deferred charges and accrued income | 490/1 | €2,257 | €3,440 | +€1,184 | +52.5% |
| Total equity and liabilities | 10/49 | €79,208 | €95,878 | +€16,670 | +21.0% |
| Equity | 10/15 | €39,135 | €45,770 | +€6,635 | +17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,500 | €19,500 | = | 0.0% |
| Distributable reserves | 133 | €19,500 | €19,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365 | €6,270 | +€6,635 | |
| Amounts payable | 17/49 | €40,073 | €50,108 | +€10,035 | +25.0% |
| Amounts payable within one year | 42/48 | €40,073 | €50,108 | +€10,035 | +25.0% |
| Trade debts | 44 | €94 | €1,155 | +€1,061 | +1127.4% |
| Suppliers | 440/4 | €94 | €1,155 | +€1,061 | +1127.4% |
| Taxes, remuneration and social security | 45 | - | €303 | +€303 | |
| Taxes | 450/3 | - | €303 | +€303 | |
| Other amounts payable | 47/48 | €39,979 | €48,650 | +€8,671 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,387 | €4,886 | -€501 | -9.3% |
| Gross operating margin | 9900 | €19,368 | €14,716 | -€4,653 | -24.0% |
| Operating profit (loss) | 9901 | €13,981 | €9,830 | -€4,152 | -29.7% |
| Financial charges | 65/66B | €157 | €192 | +€35 | +22.5% |
| Recurring financial charges | 65 | €157 | €192 | +€35 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €13,825 | €9,638 | -€4,187 | -30.3% |
| Income taxes | 67/77 | €2,249 | €3,003 | +€753 | +33.5% |
| Profit (loss) for the period | 9904 | €11,576 | €6,635 | -€4,940 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,576 | €6,635 | -€4,940 | -42.7% |
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 9 October 2026 via checked.be.