ReMAS: 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.
ReMAS
Largest movements
- Tangible fixed assets -€23,650
down €23,650 (-22.0%), from €107,454 to €83,804
of which Furniture and vehicles: -€25,205
- Cash +€18,339
up €18,339 (+161%), from €11,387 to €29,726
mainly Net result for the year (+€31,035) and Depreciation (+€25,685)
- Other debts -€36,000
down €36,000 (-47.4%), from €76,000 to €40,000
- Reserves +€31,035
up €31,035 (+95.7%), from €32,417 to €63,453
- Depreciation +€4,714
up €4,714 (+22.5%), from €20,971 to €25,685
- Gross operating margin +€2,171
up €2,171 (+3.2%), from €67,483 to €69,654
- Taxes -€1,297
down €1,297 (-9.4%), from €13,763 to €12,467
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 | €134,512 | €128,358 | -€6,154 | -4.6% |
| Fixed assets | 21/28 | €107,454 | €83,804 | -€23,650 | -22.0% |
| Tangible fixed assets | 22/27 | €107,454 | €83,804 | -€23,650 | -22.0% |
| Plant, machinery and equipment | 23 | €1,869 | €3,423 | +€1,555 | +83.2% |
| Furniture and vehicles | 24 | €105,585 | €80,380 | -€25,205 | -23.9% |
| Current assets | 29/58 | €27,058 | €44,554 | +€17,496 | +64.7% |
| Amounts receivable within one year | 40/41 | €12,716 | €12,342 | -€374 | -2.9% |
| Trade receivables | 40 | €12,716 | €12,342 | -€374 | -2.9% |
| Cash at bank and in hand | 54/58 | €11,387 | €29,726 | +€18,339 | +161% |
| Deferred charges and accrued income | 490/1 | €2,955 | €2,486 | -€469 | -15.9% |
| Total equity and liabilities | 10/49 | €134,512 | €128,358 | -€6,154 | -4.6% |
| Equity | 10/15 | €37,417 | €68,453 | +€31,035 | +82.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,417 | €63,453 | +€31,035 | +95.7% |
| Distributable reserves | 133 | €32,417 | €63,453 | +€31,035 | +95.7% |
| Amounts payable | 17/49 | €97,094 | €59,905 | -€37,189 | -38.3% |
| Amounts payable within one year | 42/48 | €97,094 | €59,905 | -€37,189 | -38.3% |
| Trade debts | 44 | €165 | €3 | -€161 | -98.0% |
| Suppliers | 440/4 | €165 | €3 | -€161 | -98.0% |
| Taxes, remuneration and social security | 45 | €20,930 | €19,902 | -€1,028 | -4.9% |
| Taxes | 450/3 | €20,930 | €19,902 | -€1,028 | -4.9% |
| Other amounts payable | 47/48 | €76,000 | €40,000 | -€36,000 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,971 | €25,685 | +€4,714 | +22.5% |
| Other operating charges | 640/8 | €305 | €315 | +€10 | +3.2% |
| Gross operating margin | 9900 | €67,483 | €69,654 | +€2,171 | +3.2% |
| Operating profit (loss) | 9901 | €46,207 | €43,654 | -€2,553 | -5.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €26 | €152 | +€126 | +489% |
| Recurring financial charges | 65 | €26 | €152 | +€126 | +489% |
| Profit (loss) for the period before taxes | 9903 | €46,181 | €43,502 | -€2,679 | -5.8% |
| Income taxes | 67/77 | €13,763 | €12,467 | -€1,297 | -9.4% |
| Profit (loss) for the period | 9904 | €32,417 | €31,035 | -€1,382 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,417 | €31,035 | -€1,382 | -4.3% |
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 14 October 2026 via checked.be.