REMI-DENTAL: 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.
REMI-DENTAL
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€216,398
down €216,398 (-85.5%), from €253,150 to €36,752
mainly Current investments (-€250,000) and Tax, wage and social debts (-€58,621)
- Receivables within one year -€16,248
down €16,248 (-100%), from €16,248 to €0
of which Trade receivables: -€14,053
- Tangible fixed assets -€7,793
down €7,793 (-4.6%), from €170,914 to €163,120
of which Land and buildings: -€8,177
- Tax, wage and social debts -€58,621
down €58,621 (-90.3%), from €64,913 to €6,292
of which Remuneration and social security: -€59,663
- Reserves +€55,540
up €55,540 (+52.9%), from €104,942 to €160,482
of which Distributable reserves: +€63,600
- Other debts +€19,588
up €19,588 (+28.9%), from €67,718 to €87,306
- Debts after one year -€7,700
down €7,700 (-36.1%), from €21,339 to €13,639
- Gross operating margin +€20,911
up €20,911 (+25.1%), from €83,252 to €104,163
- Taxes +€8,181
up €8,181 (+36.3%), from €22,555 to €30,736
- Financial income +€4,911
up €4,911 (+1,197,863%), from €0 to €4,912
- Depreciation +€1,648
up €1,648 (+9.1%), from €18,198 to €19,846
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 | €440,936 | €450,358 | +€9,421 | +2.1% |
| Fixed assets | 21/28 | €170,914 | €163,120 | -€7,793 | -4.6% |
| Tangible fixed assets | 22/27 | €170,914 | €163,120 | -€7,793 | -4.6% |
| Land and buildings | 22 | €117,812 | €109,635 | -€8,177 | -6.9% |
| Plant, machinery and equipment | 23 | €51,123 | €52,846 | +€1,723 | +3.4% |
| Furniture and vehicles | 24 | €1,979 | €640 | -€1,339 | -67.7% |
| Current assets | 29/58 | €270,022 | €287,237 | +€17,215 | +6.4% |
| Amounts receivable within one year | 40/41 | €16,248 | €0 | -€16,248 | -100% |
| Trade receivables | 40 | €14,053 | €0 | -€14,053 | -100% |
| Other amounts receivable | 41 | €2,195 | €0 | -€2,195 | -100% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €253,150 | €36,752 | -€216,398 | -85.5% |
| Deferred charges and accrued income | 490/1 | €625 | €485 | -€140 | -22.4% |
| Total equity and liabilities | 10/49 | €440,936 | €450,358 | +€9,421 | +2.1% |
| Equity | 10/15 | €251,245 | €306,801 | +€55,556 | +22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,942 | €160,482 | +€55,540 | +52.9% |
| Tax-exempt reserves | 132 | €55,583 | €47,523 | -€8,060 | -14.5% |
| Distributable reserves | 133 | €49,359 | €112,959 | +€63,600 | +129% |
| Profit (loss) carried forward | 14 | €140,103 | €140,119 | +€16 | 0.0% |
| Provisions and deferred taxes | 16 | €27,673 | €25,658 | -€2,015 | -7.3% |
| Deferred taxes | 168 | €27,673 | €25,658 | -€2,015 | -7.3% |
| Amounts payable | 17/49 | €162,019 | €117,899 | -€44,120 | -27.2% |
| Amounts payable after more than one year | 17 | €21,339 | €13,639 | -€7,700 | -36.1% |
| Financial debts | 170/4 | €21,339 | €13,639 | -€7,700 | -36.1% |
| Amounts payable within one year | 42/48 | €140,680 | €104,260 | -€36,420 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €7,358 | €7,700 | +€343 | +4.7% |
| Trade debts | 44 | €691 | €2,962 | +€2,271 | +329% |
| Suppliers | 440/4 | €691 | €2,962 | +€2,271 | +329% |
| Taxes, remuneration and social security | 45 | €64,913 | €6,292 | -€58,621 | -90.3% |
| Taxes | 450/3 | €5,250 | €6,292 | +€1,042 | +19.8% |
| Remuneration and social security | 454/9 | €59,663 | €0 | -€59,663 | -100% |
| Other amounts payable | 47/48 | €67,718 | €87,306 | +€19,588 | +28.9% |
| Remuneration, social security and pensions | 62 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,198 | €19,846 | +€1,648 | +9.1% |
| Other operating charges | 640/8 | €1,414 | €1,858 | +€444 | +31.4% |
| Gross operating margin | 9900 | €83,252 | €104,163 | +€20,911 | +25.1% |
| Operating profit (loss) | 9901 | €63,640 | €82,369 | +€18,729 | +29.4% |
| Financial income | 75/76B | €0 | €4,912 | +€4,911 | +1,197,863% |
| Recurring financial income | 75 | €0 | €4,912 | +€4,911 | +1,197,863% |
| Financial charges | 65/66B | €3,473 | €3,004 | -€469 | -13.5% |
| Recurring financial charges | 65 | €3,473 | €3,004 | -€469 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €60,168 | €84,277 | +€24,110 | +40.1% |
| Transfer from deferred taxes | 780 | €2,015 | €2,015 | = | 0.0% |
| Income taxes | 67/77 | €22,555 | €30,736 | +€8,181 | +36.3% |
| Profit (loss) for the period | 9904 | €39,627 | €55,556 | +€15,929 | +40.2% |
| Transfer from tax-exempt reserves | 789 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,687 | €63,616 | +€15,929 | +33.4% |
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 19 October 2026 via checked.be.