REMASTERS: 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.
REMASTERS
Largest movements
- Receivables within one year +€17,215
up €17,215 (+13.3%), from €129,219 to €146,434
of which Trade receivables: +€17,139
- Stocks and contracts -€5,222
down €5,222 (-13.1%), from €39,773 to €34,551
- Tangible fixed assets -€1,882
down €1,882 (-49.0%), from €3,839 to €1,957
of which Furniture and vehicles: -€1,126
- Trade debts -€12,269
down €12,269 (-17.5%), from €70,296 to €58,027
- Tax, wage and social debts +€11,363
up €11,363 (+181.7%), from €6,252 to €17,615
- Other debts +€6,876
up €6,876 (+28.7%), from €23,995 to €30,871
- Profit (loss) carried forward +€6,189
up €6,189 (+16.3%), from -€37,878 to -€31,689
- Short-term financial debts -€1,982
down €1,982 (-21.2%), from €9,344 to €7,362
- Gross operating margin -€21,249
down €21,249 (-71.2%), from €29,831 to €8,582
- Write-downs -€3,720
new in 2024: -€3,720
- Taxes -€3,561
down €3,561 (-66.5%), from €5,352 to €1,791
- Depreciation -€494
down €494 (-20.8%), from €2,376 to €1,882
- Other operating charges -€349
down €349 (-27.7%), from €1,260 to €911
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,413 | €183,590 | +€10,177 | +5.9% |
| Fixed assets | 21/28 | €3,839 | €1,957 | -€1,882 | -49.0% |
| Tangible fixed assets | 22/27 | €3,839 | €1,957 | -€1,882 | -49.0% |
| Plant, machinery and equipment | 23 | €1,631 | €875 | -€757 | -46.4% |
| Furniture and vehicles | 24 | €2,208 | €1,083 | -€1,126 | -51.0% |
| Current assets | 29/58 | €169,574 | €181,633 | +€12,059 | +7.1% |
| Stocks and contracts in progress | 3 | €39,773 | €34,551 | -€5,222 | -13.1% |
| Stocks | 30/36 | €39,773 | €34,551 | -€5,222 | -13.1% |
| Amounts receivable within one year | 40/41 | €129,219 | €146,434 | +€17,215 | +13.3% |
| Trade receivables | 40 | €129,124 | €146,263 | +€17,139 | +13.3% |
| Other amounts receivable | 41 | €95 | €171 | +€77 | +81.0% |
| Deferred charges and accrued income | 490/1 | €582 | €648 | +€66 | +11.3% |
| Total equity and liabilities | 10/49 | €173,413 | €183,590 | +€10,177 | +5.9% |
| Equity | 10/15 | €63,526 | €69,715 | +€6,189 | +9.7% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Reserves | 13 | €87,004 | €87,004 | = | 0.0% |
| Distributable reserves | 133 | €87,004 | €87,004 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,878 | -€31,689 | +€6,189 | +16.3% |
| Amounts payable | 17/49 | €109,888 | €113,875 | +€3,988 | +3.6% |
| Amounts payable within one year | 42/48 | €109,888 | €113,875 | +€3,988 | +3.6% |
| Financial debts | 43 | €9,344 | €7,362 | -€1,982 | -21.2% |
| Credit institutions | 430/8 | €9,344 | €7,362 | -€1,982 | -21.2% |
| Trade debts | 44 | €70,296 | €58,027 | -€12,269 | -17.5% |
| Suppliers | 440/4 | €70,296 | €58,027 | -€12,269 | -17.5% |
| Taxes, remuneration and social security | 45 | €6,252 | €17,615 | +€11,363 | +181.7% |
| Taxes | 450/3 | €6,252 | €17,615 | +€11,363 | +181.7% |
| Other amounts payable | 47/48 | €23,995 | €30,871 | +€6,876 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,376 | €1,882 | -€494 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,720 | -€3,720 | |
| Other operating charges | 640/8 | €1,260 | €911 | -€349 | -27.7% |
| Gross operating margin | 9900 | €29,831 | €8,582 | -€21,249 | -71.2% |
| Operating profit (loss) | 9901 | €26,195 | €9,509 | -€16,686 | -63.7% |
| Financial income | 75/76B | €22 | €67 | +€45 | +200.4% |
| Recurring financial income | 75 | €22 | €67 | +€45 | +200.4% |
| Financial charges | 65/66B | €1,462 | €1,595 | +€133 | +9.1% |
| Recurring financial charges | 65 | €1,462 | €1,595 | +€133 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €24,755 | €7,980 | -€16,774 | -67.8% |
| Income taxes | 67/77 | €5,352 | €1,791 | -€3,561 | -66.5% |
| Profit (loss) for the period | 9904 | €19,403 | €6,189 | -€13,214 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,403 | €6,189 | -€13,214 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.