NEMRY-GUERIN: what changed
What changed
NEMRY-GUERIN
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€7,774
2024 · €26,505-€18,730
Equity
€254,331
2024 · €246,557+€7,774
Cash
€197,062
2024 · €136,241+€60,821
Balance sheet total
€275,980
2024 · €272,237+€3,744
Largest movements
Assets
- Cash +€60,821
up €60,821 (+44.6%), from €136,241 to €197,062
mainly Stocks and contracts (+€35,789) and Depreciation (+€21,631)
- Stocks and contracts -€35,789
down €35,789 (-86.6%), from €41,347 to €5,557
- Tangible fixed assets -€18,250
down €18,250 (-25.7%), from €70,957 to €52,707
of which Furniture and vehicles: -€16,038
Equity and liabilities
- Tax, wage and social debts -€10,723
down €10,723 (-85.7%), from €12,509 to €1,786
of which Taxes: -€11,123
- Reserves +€7,700
up €7,700 (+3.4%), from €227,850 to €235,550
of which Distributable reserves: +€7,700
- Trade debts +€5,658
up €5,658 (+89.3%), from €6,335 to €11,993
Income statement
- Turnover -€50,726
down €50,726 (-17.1%), from €296,232 to €245,506
- Gross operating margin -€29,047
down €29,047 (-44.4%), from €65,442 to €36,395
- Purchases and services -€25,187
down €25,187 (-10.8%), from €234,299 to €209,111
- Taxes -€5,614
down €5,614 (-45.0%), from €12,481 to €6,867
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€26,505
Gross operating margin
-€29,047
Depreciation
+€158
Other operating charges
+€1,672
Other operating items
+€1,972
Financial income
+€819
Financial charges
+€81
Taxes
+€5,614
Result 2025
€7,774
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€64,202
Investment
-€3,380
Financing
€0
Cash 2024
€136,241
From operations (derived)
+€64,202
Net result for the year
+€7,774
Depreciation
+€21,631
Stocks and contracts
+€35,789
Receivables within one year
+€2,586
Deferred charges and accrued income
+€452
Trade debts
+€5,658
Tax, wage and social debts
-€10,723
Other debts
+€951
Accrued charges and deferred income
+€84
Investment (derived)
-€3,380
Investment in fixed assets (net)
-€3,380
Cash 2025
€197,062
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,237 | €275,980 | +€3,744 | +1.4% |
| Fixed assets | 21/28 | €71,457 | €53,207 | -€18,250 | -25.5% |
| Tangible fixed assets | 22/27 | €70,957 | €52,707 | -€18,250 | -25.7% |
| Land and buildings | 22 | €20,127 | €19,005 | -€1,122 | -5.6% |
| Plant, machinery and equipment | 23 | €15,822 | €14,731 | -€1,091 | -6.9% |
| Furniture and vehicles | 24 | €35,008 | €18,970 | -€16,038 | -45.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €200,779 | €222,773 | +€21,994 | +11.0% |
| Stocks and contracts in progress | 3 | €41,347 | €5,557 | -€35,789 | -86.6% |
| Stocks | 30/36 | €41,347 | €5,557 | -€35,789 | -86.6% |
| Amounts receivable within one year | 40/41 | €18,648 | €16,061 | -€2,586 | -13.9% |
| Trade receivables | 40 | €14,515 | €1,340 | -€13,175 | -90.8% |
| Other amounts receivable | 41 | €4,133 | €14,722 | +€10,589 | +256% |
| Cash at bank and in hand | 54/58 | €136,241 | €197,062 | +€60,821 | +44.6% |
| Deferred charges and accrued income | 490/1 | €4,544 | €4,092 | -€452 | -9.9% |
| Total equity and liabilities | 10/49 | €272,237 | €275,980 | +€3,744 | +1.4% |
| Equity | 10/15 | €246,557 | €254,331 | +€7,774 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,850 | €235,550 | +€7,700 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,539 | €54,539 | = | 0.0% |
| Distributable reserves | 133 | €171,451 | €179,151 | +€7,700 | +4.5% |
| Profit (loss) carried forward | 14 | €107 | €182 | +€74 | +69.4% |
| Amounts payable | 17/49 | €25,680 | €21,649 | -€4,031 | -15.7% |
| Amounts payable within one year | 42/48 | €25,680 | €21,565 | -€4,115 | -16.0% |
| Trade debts | 44 | €6,335 | €11,993 | +€5,658 | +89.3% |
| Suppliers | 440/4 | €6,335 | €11,993 | +€5,658 | +89.3% |
| Taxes, remuneration and social security | 45 | €12,509 | €1,786 | -€10,723 | -85.7% |
| Taxes | 450/3 | €12,509 | €1,386 | -€11,123 | -88.9% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €6,835 | €7,786 | +€951 | +13.9% |
| Accrued charges and deferred income | 492/3 | - | €84 | +€84 | |
| Turnover | 70 | €296,232 | €245,506 | -€50,726 | -17.1% |
| Non-recurring operating income | 76A | €3,508 | - | -€3,508 | |
| Goods, raw materials, services and sundry goods | 60/61 | €234,299 | €209,111 | -€25,187 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,789 | €21,631 | -€158 | -0.7% |
| Other operating charges | 640/8 | €3,200 | €1,528 | -€1,672 | -52.3% |
| Non-recurring operating charges | 66A | €2,371 | €399 | -€1,972 | -83.2% |
| Gross operating margin | 9900 | €65,442 | €36,395 | -€29,047 | -44.4% |
| Operating profit (loss) | 9901 | €38,082 | €12,837 | -€25,244 | -66.3% |
| Financial income | 75/76B | €1,167 | €1,987 | +€819 | +70.2% |
| Recurring financial income | 75 | €1,167 | €1,987 | +€819 | +70.2% |
| Financial charges | 65/66B | €264 | €182 | -€81 | -30.8% |
| Recurring financial charges | 65 | €264 | €182 | -€81 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €38,985 | €14,641 | -€24,344 | -62.4% |
| Income taxes | 67/77 | €12,481 | €6,867 | -€5,614 | -45.0% |
| Profit (loss) for the period | 9904 | €26,505 | €7,774 | -€18,730 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,505 | €7,774 | -€18,730 | -70.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.