REMACLE: what changed
Two fiscal 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.
What changed
REMACLE
NACE 23.610, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €955,304+€48,890
Equity
€10.8m
2024 · €9.7m+€1.1m
Cash
€1.4m
2024 · €3.9m-€2.6m
Balance sheet total
€20.0m
2024 · €14.1m+€6.0m
Largest movements
Assets
- Receivables after one year +€8.3m
new in 2025: €8.3m
- Cash -€2.6m
down €2.6m (-65.1%), from €3.9m to €1.4m
mainly Receivables after one year (-€8.3m) and Investment in fixed assets (net) (-€690,465)
- Receivables within one year +€326,065
up €326,065 (+17.7%), from €1.8m to €2.2m
of which Other amounts receivable: +€564,189
Equity and liabilities
- Debts after one year +€3.5m
up €3.5m (+240.1%), from €1.5m to €5.0m
- Profit (loss) carried forward +€1.0m
up €1.0m (+14.7%), from €6.9m to €7.9m
- Short-term financial debts +€695,481
up €695,481 (+336.5%), from €206,664 to €902,145
- Trade debts +€490,376
up €490,376 (+28.7%), from €1.7m to €2.2m
Income statement
- Goods and materials -€357,402
down €357,402 (-5.2%), from €6.8m to €6.5m
of which Change in stocks: decrease (increase): -€559,225
- Turnover +€340,605
up €340,605 (+1.7%), from €19.5m to €19.8m
- Staff costs +€239,505
up €239,505 (+4.8%), from €5.0m to €5.2m
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.
Result 2024
€955,304
Turnover
+€340,605
Other operating income
+€24,582
Goods and materials
+€357,402
Services and other goods
-€197,963
Staff costs
-€239,505
Depreciation
-€36,076
Write-downs
+€43,469
Other operating charges
-€18,491
Other operating items
-€318,436
Financial income
+€152,026
Financial charges
-€82,704
Taxes
+€23,981
Result 2025
€1.0m
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.
From operations
-€6.2m
Investment
-€690,532
Financing
+€4.4m
Cash 2024
€3.9m
From operations (derived)
-€6.2m
Net result for the year
+€1.0m
Depreciation
+€856,405
Receivables after one year
-€8.3m
Smaller working-capital items
-€7,886
Receivables within one year
-€326,065
Deferred charges and accrued income
-€62,699
Trade debts
+€490,376
Tax, wage and social debts
+€149,212
Accrued charges and deferred income
-€49,238
Investment (derived)
-€690,532
Investment in fixed assets (net)
-€690,465
Current investments
-€67
Financing
+€4.4m
Debts after one year
+€3.5m
Current portion of long-term debt
+€7,624
Short-term financial debts
+€695,481
Contributions, distributions and other
+€117,000
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,076,997 | €20,031,019 | +€6.0m | +42.3% |
| Fixed assets | 21/28 | €5,988,866 | €5,822,926 | -€165,940 | -2.8% |
| Tangible fixed assets | 22/27 | €5,925,559 | €5,759,618 | -€165,940 | -2.8% |
| Land and buildings | 22 | €1,760,474 | €1,654,047 | -€106,427 | -6.0% |
| Plant, machinery and equipment | 23 | €2,969,712 | €3,495,839 | +€526,126 | +17.7% |
| Furniture and vehicles | 24 | €71,536 | €106,622 | +€35,086 | +49.0% |
| Leasing and similar rights | 25 | €711,649 | €471,494 | -€240,155 | -33.7% |
| Assets under construction and advance payments | 27 | €412,186 | €31,616 | -€380,570 | -92.3% |
| Financial fixed assets | 28 | €63,308 | €63,308 | = | 0.0% |
| Affiliated companies | 280/1 | €61,500 | €61,500 | = | 0.0% |
| Participating interests | 280 | €61,500 | €61,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,808 | €1,808 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,808 | €1,808 | = | 0.0% |
| Current assets | 29/58 | €8,088,131 | €14,208,093 | +€6.1m | +75.7% |
| Amounts receivable after more than one year | 29 | - | €8,273,000 | +€8.3m | |
| Other amounts receivable | 291 | - | €8,273,000 | +€8.3m | |
| Stocks and contracts in progress | 3 | €2,318,430 | €2,328,070 | +€9,640 | +0.4% |
| Stocks | 30/36 | €2,318,430 | €2,328,070 | +€9,640 | +0.4% |
| Raw materials and consumables | 30/31 | €716,754 | €694,952 | -€21,802 | -3.0% |
| Finished goods | 33 | €1,420,688 | €1,276,131 | -€144,558 | -10.2% |
| Goods purchased for resale | 34 | €180,988 | €356,987 | +€176,000 | +97.2% |
| Amounts receivable within one year | 40/41 | €1,844,003 | €2,170,068 | +€326,065 | +17.7% |
| Trade receivables | 40 | €1,844,003 | €1,605,879 | -€238,124 | -12.9% |
| Other amounts receivable | 41 | - | €564,189 | +€564,189 | |
| Current investments | 50/53 | €4,789 | €4,856 | +€67 | +1.4% |
| Other investments | 51/53 | €4,789 | €4,856 | +€67 | +1.4% |
| Cash at bank and in hand | 54/58 | €3,920,909 | €1,369,401 | -€2.6m | -65.1% |
| Deferred charges and accrued income | 490/1 | - | €62,699 | +€62,699 | |
| Total equity and liabilities | 10/49 | €14,076,997 | €20,031,019 | +€6.0m | +42.3% |
| Equity | 10/15 | €9,692,280 | €10,813,474 | +€1.1m | +11.6% |
| Contributions | 10/11 | €2,215,000 | €2,215,000 | = | 0.0% |
| Capital | 10 | €2,215,000 | €2,215,000 | = | 0.0% |
| Issued capital | 100 | €2,215,000 | €2,215,000 | = | 0.0% |
| Reserves | 13 | €553,834 | €540,360 | -€13,474 | -2.4% |
| Non-distributable reserves | 130/1 | €221,500 | €221,500 | = | 0.0% |
| Legal reserve | 130 | €221,500 | €221,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €269,120 | €255,646 | -€13,474 | -5.0% |
| Distributable reserves | 133 | €63,214 | €63,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,923,447 | €7,941,114 | +€1.0m | +14.7% |
| Investment grants | 15 | - | €117,000 | +€117,000 | |
| Provisions and deferred taxes | 16 | €45,817 | €41,326 | -€4,491 | -9.8% |
| Deferred taxes | 168 | €45,817 | €41,326 | -€4,491 | -9.8% |
| Amounts payable | 17/49 | €4,338,900 | €9,176,220 | +€4.8m | +111.5% |
| Amounts payable after more than one year | 17 | €1,473,260 | €5,010,881 | +€3.5m | +240.1% |
| Financial debts | 170/4 | €1,473,260 | €5,010,881 | +€3.5m | +240.1% |
| Leasing and similar obligations | 172 | €516,299 | €390,642 | -€125,658 | -24.3% |
| Credit institutions | 173 | €956,961 | €4,620,240 | +€3.7m | +382.8% |
| Amounts payable within one year | 42/48 | €2,809,634 | €4,158,571 | +€1.3m | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €141,532 | €149,156 | +€7,624 | +5.4% |
| Financial debts | 43 | €206,664 | €902,145 | +€695,481 | +336.5% |
| Credit institutions | 430/8 | €206,664 | €902,145 | +€695,481 | +336.5% |
| Trade debts | 44 | €1,707,874 | €2,198,250 | +€490,376 | +28.7% |
| Suppliers | 440/4 | €1,707,874 | €2,198,250 | +€490,376 | +28.7% |
| Taxes, remuneration and social security | 45 | €753,562 | €902,774 | +€149,212 | +19.8% |
| Taxes | 450/3 | €290,140 | €220,305 | -€69,835 | -24.1% |
| Remuneration and social security | 454/9 | €463,422 | €682,469 | +€219,047 | +47.3% |
| Other amounts payable | 47/48 | - | €6,245 | +€6,245 | |
| Accrued charges and deferred income | 492/3 | €56,006 | €6,768 | -€49,238 | -87.9% |
| Operating income | 70/76A | €19,715,672 | €19,766,410 | +€50,738 | +0.3% |
| Turnover | 70 | €19,488,557 | €19,829,162 | +€340,605 | +1.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €169,892 | -€144,558 | -€314,449 | |
| Other operating income | 74 | €57,224 | €81,806 | +€24,582 | +43.0% |
| Operating charges | 60/66A | €18,581,799 | €18,676,950 | +€95,150 | +0.5% |
| Goods for resale, raw materials and consumables | 60 | €6,826,429 | €6,469,027 | -€357,402 | -5.2% |
| Purchases | 600/8 | €6,421,402 | €6,623,225 | +€201,822 | +3.1% |
| Change in stocks: decrease (increase) | 609 | €405,027 | -€154,198 | -€559,225 | |
| Services and other goods | 61 | €5,787,271 | €5,985,233 | +€197,963 | +3.4% |
| Remuneration, social security and pensions | 62 | €4,951,857 | €5,191,363 | +€239,505 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820,328 | €856,405 | +€36,076 | +4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €47,323 | €3,854 | -€43,469 | -91.9% |
| Other operating charges | 640/8 | €148,591 | €167,081 | +€18,491 | +12.4% |
| Non-recurring operating charges | 66A | - | €3,987 | +€3,987 | |
| Operating profit (loss) | 9901 | €1,133,872 | €1,089,460 | -€44,412 | -3.9% |
| Financial income | 75/76B | €153,116 | €305,141 | +€152,026 | +99.3% |
| Recurring financial income | 75 | €153,116 | €305,141 | +€152,026 | +99.3% |
| Income from financial fixed assets | 750 | - | €273,000 | +€273,000 | |
| Other financial income | 752/9 | €153,116 | €32,141 | -€120,974 | -79.0% |
| Financial charges | 65/66B | €285,987 | €368,691 | +€82,704 | +28.9% |
| Recurring financial charges | 65 | €285,987 | €368,691 | +€82,704 | +28.9% |
| Debt charges | 650 | €38,438 | €181,305 | +€142,867 | +371.7% |
| Other financial charges | 652/9 | €247,548 | €187,386 | -€60,162 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €1,001,001 | €1,025,910 | +€24,909 | +2.5% |
| Transfer from deferred taxes | 780 | €4,491 | €4,491 | = | 0.0% |
| Income taxes | 67/77 | €50,189 | €26,207 | -€23,981 | -47.8% |
| Taxes | 670/3 | €50,189 | €30,000 | -€20,189 | -40.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,793 | +€3,793 | |
| Profit (loss) for the period | 9904 | €955,304 | €1,004,194 | +€48,890 | +5.1% |
| Transfer from tax-exempt reserves | 789 | €13,474 | €13,474 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €968,777 | €1,017,667 | +€48,890 | +5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.