NEREMSORT: 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.
NEREMSORT
Largest movements
- Cash -€4,760
no longer reported in 2025 (was €4,760)
mainly Advances received (-€16,566) and Debts after one year (-€10,942)
- Receivables within one year -€1,977
down €1,977 (-1.6%), from €123,134 to €121,157
of which Trade receivables: -€3,549
- Other debts +€26,143
up €26,143 (+81.5%), from €32,089 to €58,232
- Advances received -€16,566
no longer reported in 2025 (was €16,566)
- Debts after one year -€10,942
no longer reported in 2025 (was €10,942)
- Current portion of long-term debt -€10,498
no longer reported in 2025 (was €10,498)
- Tax, wage and social debts -€8,905
down €8,905 (-36.8%), from €24,208 to €15,304
of which Taxes: -€6,715
- Staff costs -€92,614
down €92,614 (-36.2%), from €255,576 to €162,962
- Gross operating margin -€89,213
down €89,213 (-33.8%), from €264,173 to €174,960
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 | €131,619 | €124,550 | -€7,069 | -5.4% |
| Fixed assets | 21/28 | €105 | €25 | -€80 | -75.9% |
| Tangible fixed assets | 22/27 | €105 | €25 | -€80 | -75.9% |
| Furniture and vehicles | 24 | €105 | €25 | -€80 | -75.9% |
| Current assets | 29/58 | €131,513 | €124,524 | -€6,989 | -5.3% |
| Amounts receivable within one year | 40/41 | €123,134 | €121,157 | -€1,977 | -1.6% |
| Trade receivables | 40 | €12,450 | €8,901 | -€3,549 | -28.5% |
| Other amounts receivable | 41 | €110,684 | €112,256 | +€1,572 | +1.4% |
| Cash at bank and in hand | 54/58 | €4,760 | - | -€4,760 | |
| Deferred charges and accrued income | 490/1 | €3,619 | €3,367 | -€252 | -7.0% |
| Total equity and liabilities | 10/49 | €131,619 | €124,550 | -€7,069 | -5.4% |
| Equity | 10/15 | €34,574 | €39,269 | +€4,695 | +13.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,574 | €19,269 | +€4,695 | +32.2% |
| Distributable reserves | 133 | €14,574 | €19,269 | +€4,695 | +32.2% |
| Amounts payable | 17/49 | €97,044 | €85,281 | -€11,764 | -12.1% |
| Amounts payable after more than one year | 17 | €10,942 | - | -€10,942 | |
| Financial debts | 170/4 | €10,942 | - | -€10,942 | |
| Amounts payable within one year | 42/48 | €86,102 | €84,751 | -€1,351 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €10,498 | - | -€10,498 | |
| Financial debts | 43 | - | €2,719 | +€2,719 | |
| Credit institutions | 430/8 | - | €2,719 | +€2,719 | |
| Trade debts | 44 | €2,740 | €8,497 | +€5,757 | +210.1% |
| Suppliers | 440/4 | €2,740 | €8,497 | +€5,757 | +210.1% |
| Advances received on contracts in progress | 46 | €16,566 | - | -€16,566 | |
| Taxes, remuneration and social security | 45 | €24,208 | €15,304 | -€8,905 | -36.8% |
| Taxes | 450/3 | €20,639 | €13,924 | -€6,715 | -32.5% |
| Remuneration and social security | 454/9 | €3,570 | €1,380 | -€2,190 | -61.4% |
| Other amounts payable | 47/48 | €32,089 | €58,232 | +€26,143 | +81.5% |
| Accrued charges and deferred income | 492/3 | - | €530 | +€530 | |
| Remuneration, social security and pensions | 62 | €255,576 | €162,962 | -€92,614 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €80 | = | 0.0% |
| Other operating charges | 640/8 | €1,228 | €2,163 | +€936 | +76.2% |
| Gross operating margin | 9900 | €264,173 | €174,960 | -€89,213 | -33.8% |
| Operating profit (loss) | 9901 | €7,289 | €9,755 | +€2,466 | +33.8% |
| Financial income | 75/76B | €2,075 | €2,106 | +€31 | +1.5% |
| Recurring financial income | 75 | €2,075 | €2,106 | +€31 | +1.5% |
| Financial charges | 65/66B | €3,997 | €3,873 | -€124 | -3.1% |
| Recurring financial charges | 65 | €3,997 | €3,873 | -€124 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €5,367 | €7,988 | +€2,621 | +48.8% |
| Income taxes | 67/77 | €2,172 | €3,294 | +€1,122 | +51.6% |
| Profit (loss) for the period | 9904 | €3,195 | €4,695 | +€1,500 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,195 | €4,695 | +€1,500 | +46.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.