Remeran: 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.
What changed
Remeran
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€439,232
2024 · €329,445+€109,788
Equity
€6.1m
2024 · €6.2m-€61,471
Cash
€1.6m
2024 · €1.7m-€64,826
Balance sheet total
€10.6m
2024 · €11.2m-€585,084
Largest movements
Assets
- Tangible fixed assets -€396,087
down €396,087 (-4.7%), from €8.4m to €8.0m
of which Land and buildings: -€381,008
Equity and liabilities
- Debts after one year -€462,279
down €462,279 (-10.6%), from €4.3m to €3.9m
Income statement
- Gross operating margin +€125,713
up €125,713 (+14.2%), from €887,586 to €1.0m
- Financial charges -€28,331
down €28,331 (-22.7%), from €124,920 to €96,589
- Taxes +€22,791
up €22,791 (+19.0%), from €119,663 to €142,455
- Financial income -€18,453
down €18,453 (-19.9%), from €92,545 to €74,092
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
€329,445
Gross operating margin
+€125,713
Depreciation
+€2,671
Other operating charges
-€5,683
Financial income
-€18,453
Financial charges
+€28,331
Taxes
-€22,791
Result 2025
€439,232
raises the resultlowers the result
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.
From operations
+€800,218
Investment
+€97,293
Financing
-€962,337
Cash 2024
€1.7m
From operations (derived)
+€800,218
Net result for the year
+€439,232
Depreciation
+€398,794
Receivables within one year
+€14,185
Deferred charges and accrued income
+€9,985
Provisions
-€234
Trade debts
+€7,272
Other debts
-€58,479
Accrued charges and deferred income
-€10,537
Investment (derived)
+€97,293
Investment in fixed assets (net)
-€2,707
Current investments
+€100,000
Financing
-€962,337
Debts after one year
-€462,279
Current portion of long-term debt
+€645
Contributions, distributions and other
-€500,703
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,219,308 | €10,634,224 | -€585,084 | -5.2% |
| Fixed assets | 21/28 | €8,379,202 | €7,983,115 | -€396,087 | -4.7% |
| Tangible fixed assets | 22/27 | €8,379,202 | €7,983,115 | -€396,087 | -4.7% |
| Land and buildings | 22 | €8,270,118 | €7,889,110 | -€381,008 | -4.6% |
| Plant, machinery and equipment | 23 | €53,556 | €45,928 | -€7,628 | -14.2% |
| Furniture and vehicles | 24 | €50,428 | €40,270 | -€10,158 | -20.1% |
| Other tangible fixed assets | 26 | €5,100 | €7,807 | +€2,707 | +53.1% |
| Current assets | 29/58 | €2,840,106 | €2,651,109 | -€188,997 | -6.7% |
| Amounts receivable within one year | 40/41 | €111,323 | €97,138 | -€14,185 | -12.7% |
| Trade receivables | 40 | €57,571 | €53,222 | -€4,349 | -7.6% |
| Other amounts receivable | 41 | €53,751 | €43,915 | -€9,836 | -18.3% |
| Current investments | 50/53 | €1,003,000 | €903,000 | -€100,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €1,705,907 | €1,641,080 | -€64,826 | -3.8% |
| Deferred charges and accrued income | 490/1 | €19,876 | €9,891 | -€9,985 | -50.2% |
| Total equity and liabilities | 10/49 | €11,219,308 | €10,634,224 | -€585,084 | -5.2% |
| Equity | 10/15 | €6,161,419 | €6,099,948 | -€61,471 | -1.0% |
| Contributions | 10/11 | €3,676,000 | €3,676,000 | = | 0.0% |
| Reserves | 13 | €2,473,844 | €2,413,076 | -€60,768 | -2.5% |
| Tax-exempt reserves | 132 | €63,150 | €138,930 | +€75,780 | +120% |
| Distributable reserves | 133 | €2,410,694 | €2,274,146 | -€136,548 | -5.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €11,575 | €10,872 | -€703 | -6.1% |
| Provisions and deferred taxes | 16 | €3,858 | €3,624 | -€234 | -6.1% |
| Deferred taxes | 168 | €3,858 | €3,624 | -€234 | -6.1% |
| Amounts payable | 17/49 | €5,054,030 | €4,530,652 | -€523,379 | -10.4% |
| Amounts payable after more than one year | 17 | €4,342,752 | €3,880,473 | -€462,279 | -10.6% |
| Financial debts | 170/4 | €4,342,752 | €3,880,473 | -€462,279 | -10.6% |
| Amounts payable within one year | 42/48 | €626,003 | €575,441 | -€50,562 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €461,634 | €462,279 | +€645 | +0.1% |
| Trade debts | 44 | €12,980 | €20,252 | +€7,272 | +56.0% |
| Suppliers | 440/4 | €12,980 | €20,252 | +€7,272 | +56.0% |
| Taxes, remuneration and social security | 45 | €9,509 | €9,509 | = | 0.0% |
| Taxes | 450/3 | €9,509 | €9,509 | = | 0.0% |
| Other amounts payable | 47/48 | €141,880 | €83,402 | -€58,479 | -41.2% |
| Accrued charges and deferred income | 492/3 | €85,275 | €74,737 | -€10,537 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401,465 | €398,794 | -€2,671 | -0.7% |
| Other operating charges | 640/8 | €4,872 | €10,555 | +€5,683 | +117% |
| Gross operating margin | 9900 | €887,586 | €1,013,299 | +€125,713 | +14.2% |
| Operating profit (loss) | 9901 | €481,249 | €603,949 | +€122,701 | +25.5% |
| Financial income | 75/76B | €92,545 | €74,092 | -€18,453 | -19.9% |
| Recurring financial income | 75 | €92,545 | €74,092 | -€18,453 | -19.9% |
| Financial charges | 65/66B | €124,920 | €96,589 | -€28,331 | -22.7% |
| Recurring financial charges | 65 | €124,920 | €96,589 | -€28,331 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €448,874 | €581,453 | +€132,579 | +29.5% |
| Transfer from deferred taxes | 780 | €234 | €234 | = | 0.0% |
| Income taxes | 67/77 | €119,663 | €142,455 | +€22,791 | +19.0% |
| Profit (loss) for the period | 9904 | €329,445 | €439,232 | +€109,788 | +33.3% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €75,780 | +€12,630 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €266,295 | €363,452 | +€97,158 | +36.5% |
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 21 October 2026 via checked.be.