REMACLE YVES: 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.
REMACLE YVES
Largest movements
- Cash +€90,048
up €90,048 (+95.6%), from €94,226 to €184,275
mainly Depreciation (+€81,919) and Net result for the year (+€24,050)
- Stocks and contracts -€17,314
down €17,314 (-100%), from €17,314 to €0
- Receivables within one year -€14,130
down €14,130 (-8.7%), from €162,973 to €148,843
of which Trade receivables: -€7,407
- Reserves +€20,909
up €20,909 (+30.3%), from €68,900 to €89,809
of which Distributable reserves: +€20,909
- Tax, wage and social debts +€12,533
up €12,533 (+59.8%), from €20,942 to €33,475
of which Remuneration and social security: +€14,092
- Other debts +€8,394
up €8,394 (+8.3%), from €101,236 to €109,630
- Debts after one year +€6,416
up €6,416 (+3.6%), from €177,486 to €183,902
- Trade debts -€6,380
down €6,380 (-19.0%), from €33,518 to €27,138
- Gross operating margin +€48,521
up €48,521 (+24.3%), from €199,382 to €247,902
- Financial charges +€6,904
up €6,904 (+103%), from €6,729 to €13,633
- Other operating charges -€5,793
down €5,793 (-75.4%), from €7,684 to €1,891
- Taxes +€3,033
new in 2025: €3,033
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.
Derived cash bridge
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 | €564,673 | €618,483 | +€53,809 | +9.5% |
| Fixed assets | 21/28 | €284,504 | €279,573 | -€4,931 | -1.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €283,979 | €279,048 | -€4,931 | -1.7% |
| Land and buildings | 22 | €114,125 | €104,788 | -€9,338 | -8.2% |
| Plant, machinery and equipment | 23 | €59,215 | €72,117 | +€12,902 | +21.8% |
| Furniture and vehicles | 24 | €110,639 | €102,144 | -€8,495 | -7.7% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €280,169 | €338,909 | +€58,740 | +21.0% |
| Stocks and contracts in progress | 3 | €17,314 | €0 | -€17,314 | -100% |
| Stocks | 30/36 | €17,314 | €0 | -€17,314 | -100% |
| Amounts receivable within one year | 40/41 | €162,973 | €148,843 | -€14,130 | -8.7% |
| Trade receivables | 40 | €147,134 | €139,727 | -€7,407 | -5.0% |
| Other amounts receivable | 41 | €15,839 | €9,117 | -€6,723 | -42.4% |
| Cash at bank and in hand | 54/58 | €94,226 | €184,275 | +€90,048 | +95.6% |
| Deferred charges and accrued income | 490/1 | €5,656 | €5,792 | +€136 | +2.4% |
| Total equity and liabilities | 10/49 | €564,673 | €618,483 | +€53,809 | +9.5% |
| Equity | 10/15 | €175,049 | €202,335 | +€27,286 | +15.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,900 | €89,809 | +€20,909 | +30.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €66,900 | €87,809 | +€20,909 | +31.3% |
| Profit (loss) carried forward | 14 | €74,737 | €77,878 | +€3,141 | +4.2% |
| Investment grants | 15 | €11,413 | €14,648 | +€3,236 | +28.4% |
| Amounts payable | 17/49 | €389,624 | €416,148 | +€26,524 | +6.8% |
| Amounts payable after more than one year | 17 | €177,486 | €183,902 | +€6,416 | +3.6% |
| Financial debts | 170/4 | €177,486 | €183,902 | +€6,416 | +3.6% |
| Amounts payable within one year | 42/48 | €211,061 | €230,959 | +€19,898 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €55,365 | €60,716 | +€5,351 | +9.7% |
| Trade debts | 44 | €33,518 | €27,138 | -€6,380 | -19.0% |
| Suppliers | 440/4 | €33,518 | €27,138 | -€6,380 | -19.0% |
| Taxes, remuneration and social security | 45 | €20,942 | €33,475 | +€12,533 | +59.8% |
| Taxes | 450/3 | €9,625 | €8,065 | -€1,560 | -16.2% |
| Remuneration and social security | 454/9 | €11,318 | €25,410 | +€14,092 | +125% |
| Other amounts payable | 47/48 | €101,236 | €109,630 | +€8,394 | +8.3% |
| Accrued charges and deferred income | 492/3 | €1,077 | €1,286 | +€209 | +19.4% |
| Remuneration, social security and pensions | 62 | €123,353 | €124,575 | +€1,222 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,233 | €81,919 | -€2,314 | -2.7% |
| Other operating charges | 640/8 | €7,684 | €1,891 | -€5,793 | -75.4% |
| Gross operating margin | 9900 | €199,382 | €247,902 | +€48,521 | +24.3% |
| Operating profit (loss) | 9901 | -€15,889 | €39,517 | +€55,405 | |
| Financial income | 75/76B | €1,433 | €1,200 | -€233 | -16.3% |
| Recurring financial income | 75 | €1,433 | €1,200 | -€233 | -16.3% |
| Financial charges | 65/66B | €6,729 | €13,633 | +€6,904 | +103% |
| Recurring financial charges | 65 | €6,729 | €13,633 | +€6,904 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€21,185 | €27,083 | +€48,268 | |
| Income taxes | 67/77 | - | €3,033 | +€3,033 | |
| Profit (loss) for the period | 9904 | -€21,185 | €24,050 | +€45,235 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,185 | €24,050 | +€45,235 |
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 18 October 2026 via checked.be.