PEPINIERES REMACLE: what changed
PEPINIERES REMACLE
Largest movements
- Tangible fixed assets -€23,220
down €23,220 (-33.1%), from €70,101 to €46,881
of which Land and buildings: -€14,283
- Cash +€17,535
up €17,535 (+10.4%), from €169,044 to €186,579
mainly Net result for the year (+€52,971) and Other debts (+€29,425)
- Stocks and contracts +€11,241
up €11,241 (+18.7%), from €60,018 to €71,258
- Receivables within one year +€6,760
up €6,760 (+189%), from €3,570 to €10,331
of which Trade receivables: +€7,369
- Other debts +€29,425
up €29,425 (+152%), from €19,316 to €48,741
- Current portion of long-term debt -€22,646
no longer reported in 2025 (was €22,646)
- Tax, wage and social debts +€5,061
up €5,061 (+129%), from €3,923 to €8,984
of which Taxes: +€4,703
- Reserves +€5,008
up €5,008 (+2.3%), from €221,024 to €226,032
- Trade debts -€4,143
down €4,143 (-80.4%), from €5,153 to €1,011
- Gross operating margin +€13,614
up €13,614 (+13.6%), from €100,358 to €113,973
- Taxes +€4,821
up €4,821 (+23.6%), from €20,425 to €25,246
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,900 | €322,415 | +€12,515 | +4.0% |
| Fixed assets | 21/28 | €70,175 | €46,955 | -€23,220 | -33.1% |
| Tangible fixed assets | 22/27 | €70,101 | €46,881 | -€23,220 | -33.1% |
| Land and buildings | 22 | €36,813 | €22,530 | -€14,283 | -38.8% |
| Plant, machinery and equipment | 23 | €2,379 | €1,214 | -€1,166 | -49.0% |
| Furniture and vehicles | 24 | €30,908 | €23,137 | -€7,771 | -25.1% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €239,724 | €275,459 | +€35,735 | +14.9% |
| Stocks and contracts in progress | 3 | €60,018 | €71,258 | +€11,241 | +18.7% |
| Stocks | 30/36 | €60,018 | €71,258 | +€11,241 | +18.7% |
| Amounts receivable within one year | 40/41 | €3,570 | €10,331 | +€6,760 | +189% |
| Trade receivables | 40 | €1,440 | €8,809 | +€7,369 | +512% |
| Other amounts receivable | 41 | €2,131 | €1,522 | -€609 | -28.6% |
| Cash at bank and in hand | 54/58 | €169,044 | €186,579 | +€17,535 | +10.4% |
| Deferred charges and accrued income | 490/1 | €7,093 | €7,292 | +€199 | +2.8% |
| Total equity and liabilities | 10/49 | €309,900 | €322,415 | +€12,515 | +4.0% |
| Equity | 10/15 | €258,723 | €263,651 | +€4,928 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,024 | €226,032 | +€5,008 | +2.3% |
| Distributable reserves | 133 | €221,024 | €226,032 | +€5,008 | +2.3% |
| Profit (loss) carried forward | 14 | €31,258 | €31,258 | = | 0.0% |
| Investment grants | 15 | €242 | €161 | -€80 | -33.3% |
| Amounts payable | 17/49 | €51,176 | €58,764 | +€7,588 | +14.8% |
| Amounts payable within one year | 42/48 | €51,038 | €58,736 | +€7,698 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €22,646 | - | -€22,646 | |
| Trade debts | 44 | €5,153 | €1,011 | -€4,143 | -80.4% |
| Suppliers | 440/4 | €5,153 | €1,011 | -€4,143 | -80.4% |
| Taxes, remuneration and social security | 45 | €3,923 | €8,984 | +€5,061 | +129% |
| Taxes | 450/3 | €3,923 | €8,626 | +€4,703 | +120% |
| Remuneration and social security | 454/9 | - | €358 | +€358 | |
| Other amounts payable | 47/48 | €19,316 | €48,741 | +€29,425 | +152% |
| Accrued charges and deferred income | 492/3 | €138 | €28 | -€110 | -79.7% |
| Remuneration, social security and pensions | 62 | €7,472 | €6,853 | -€618 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,344 | €23,220 | +€876 | +3.9% |
| Other operating charges | 640/8 | €2,689 | €2,776 | +€87 | +3.2% |
| Gross operating margin | 9900 | €100,358 | €113,973 | +€13,614 | +13.6% |
| Operating profit (loss) | 9901 | €67,854 | €81,124 | +€13,270 | +19.6% |
| Financial income | 75/76B | €3,402 | €2,405 | -€997 | -29.3% |
| Recurring financial income | 75 | €3,402 | €2,405 | -€997 | -29.3% |
| Financial charges | 65/66B | €6,266 | €5,312 | -€955 | -15.2% |
| Recurring financial charges | 65 | €6,266 | €5,312 | -€955 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €64,989 | €78,217 | +€13,227 | +20.4% |
| Income taxes | 67/77 | €20,425 | €25,246 | +€4,821 | +23.6% |
| Profit (loss) for the period | 9904 | €44,564 | €52,971 | +€8,407 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,564 | €52,971 | +€8,407 | +18.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.