REMBRANDT BERTE: 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.
REMBRANDT BERTE
Largest movements
- Receivables within one year +€8,327
up €8,327 (+82.2%), from €10,128 to €18,455
of which Trade receivables: +€8,310
- Cash -€1,165
down €1,165 (-12.4%), from €9,371 to €8,206
mainly Receivables within one year (-€8,327) and Trade debts (-€3,526)
- Profit (loss) carried forward +€5,036
up €5,036 (+33.9%), from €14,874 to €19,910
- Trade debts -€3,526
down €3,526 (-96.6%), from €3,649 to €123
- Accrued charges and deferred income +€2,353
new in 2025: €2,353
- Other debts +€1,954
new in 2025: €1,954
- Tax, wage and social debts +€1,229
up €1,229 (+82.4%), from €1,491 to €2,720
- Gross operating margin -€6,173
down €6,173 (-38.8%), from €15,929 to €9,756
- Taxes +€2,500
new in 2025: €2,500
- Depreciation +€1,099
up €1,099 (+532%), from €207 to €1,306
- Staff costs -€800
down €800 (-100%), from €800 to €0
- Other operating charges +€443
new in 2025: €443
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 | €23,014 | €30,059 | +€7,045 | +30.6% |
| Fixed assets | 21/28 | €3,515 | €3,399 | -€117 | -3.3% |
| Tangible fixed assets | 22/27 | €3,515 | €3,399 | -€117 | -3.3% |
| Plant, machinery and equipment | 23 | - | €1,124 | +€1,124 | |
| Furniture and vehicles | 24 | €3,515 | €2,275 | -€1,241 | -35.3% |
| Current assets | 29/58 | €19,499 | €26,661 | +€7,162 | +36.7% |
| Amounts receivable within one year | 40/41 | €10,128 | €18,455 | +€8,327 | +82.2% |
| Trade receivables | 40 | €2,528 | €10,838 | +€8,310 | +329% |
| Other amounts receivable | 41 | €7,600 | €7,617 | +€17 | +0.2% |
| Cash at bank and in hand | 54/58 | €9,371 | €8,206 | -€1,165 | -12.4% |
| Total equity and liabilities | 10/49 | €23,014 | €30,059 | +€7,045 | +30.6% |
| Equity | 10/15 | €17,874 | €22,910 | +€5,036 | +28.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,874 | €19,910 | +€5,036 | +33.9% |
| Amounts payable | 17/49 | €5,140 | €7,150 | +€2,010 | +39.1% |
| Amounts payable within one year | 42/48 | €5,140 | €4,797 | -€343 | -6.7% |
| Trade debts | 44 | €3,649 | €123 | -€3,526 | -96.6% |
| Suppliers | 440/4 | €3,649 | €123 | -€3,526 | -96.6% |
| Taxes, remuneration and social security | 45 | €1,491 | €2,720 | +€1,229 | +82.4% |
| Taxes | 450/3 | €1,491 | €2,720 | +€1,229 | +82.4% |
| Other amounts payable | 47/48 | - | €1,954 | +€1,954 | |
| Accrued charges and deferred income | 492/3 | - | €2,353 | +€2,353 | |
| Remuneration, social security and pensions | 62 | €800 | €0 | -€800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €1,306 | +€1,099 | +532% |
| Other operating charges | 640/8 | - | €443 | +€443 | |
| Gross operating margin | 9900 | €15,929 | €9,756 | -€6,173 | -38.8% |
| Operating profit (loss) | 9901 | €14,922 | €8,007 | -€6,915 | -46.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -93.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -93.0% |
| Financial charges | 65/66B | €49 | €472 | +€423 | +867% |
| Recurring financial charges | 65 | €49 | €472 | +€423 | +867% |
| Profit (loss) for the period before taxes | 9903 | €14,874 | €7,536 | -€7,338 | -49.3% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €14,874 | €5,036 | -€9,838 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,874 | €5,036 | -€9,838 | -66.1% |
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 28 October 2026 via checked.be.