REMIGMA: 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.
REMIGMA
Largest movements
- Cash -€17,049
down €17,049 (-55.9%), from €30,486 to €13,437
mainly Net result for the year (-€81,228) and Accrued charges and deferred income (-€13,412)
- Profit (loss) carried forward -€81,221
down €81,221 (-211.0%), from -€38,497 to -€119,718
- Other debts +€53,320
up €53,320 (+26.3%), from €202,535 to €255,854
- Trade debts +€26,352
new in 2025: €26,352
- Accrued charges and deferred income -€13,412
down €13,412 (-100.0%), from €13,412 to €0
- Gross operating margin -€33,816
down €33,816 (-176.0%), from -€19,213 to -€53,029
- Financial charges +€9,507
up €9,507 (+61.9%), from €15,356 to €24,864
- Depreciation +€1,416
up €1,416 (+190.7%), from €743 to €2,159
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.
Cash bridge derived
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 | €702,239 | €687,267 | -€14,972 | -2.1% |
| Fixed assets | 21/28 | €670,262 | €668,103 | -€2,159 | -0.3% |
| Tangible fixed assets | 22/27 | €5,262 | €3,103 | -€2,159 | -41.0% |
| Furniture and vehicles | 24 | €5,262 | €3,103 | -€2,159 | -41.0% |
| Financial fixed assets | 28 | €665,000 | €665,000 | = | 0.0% |
| Current assets | 29/58 | €31,977 | €19,164 | -€12,813 | -40.1% |
| Amounts receivable within one year | 40/41 | €1,492 | €5,494 | +€4,002 | +268.3% |
| Other amounts receivable | 41 | €1,492 | €5,494 | +€4,002 | +268.3% |
| Cash at bank and in hand | 54/58 | €30,486 | €13,437 | -€17,049 | -55.9% |
| Deferred charges and accrued income | 490/1 | - | €234 | +€234 | |
| Total equity and liabilities | 10/49 | €702,239 | €687,267 | -€14,972 | -2.1% |
| Equity | 10/15 | -€24,058 | -€105,278 | -€81,221 | -337.6% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €740 | €740 | = | 0.0% |
| Distributable reserves | 133 | €740 | €740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,497 | -€119,718 | -€81,221 | -211.0% |
| Amounts payable | 17/49 | €726,297 | €792,546 | +€66,249 | +9.1% |
| Amounts payable after more than one year | 17 | €510,000 | €510,000 | = | 0.0% |
| Financial debts | 170/4 | €510,000 | €510,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €202,885 | €282,546 | +€79,661 | +39.3% |
| Trade debts | 44 | - | €26,352 | +€26,352 | |
| Suppliers | 440/4 | - | €26,352 | +€26,352 | |
| Taxes, remuneration and social security | 45 | €350 | €340 | -€10 | -3.0% |
| Taxes | 450/3 | €350 | €340 | -€10 | -3.0% |
| Other amounts payable | 47/48 | €202,535 | €255,854 | +€53,320 | +26.3% |
| Accrued charges and deferred income | 492/3 | €13,412 | €0 | -€13,412 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €743 | €2,159 | +€1,416 | +190.7% |
| Other operating charges | 640/8 | €1,092 | €829 | -€262 | -24.0% |
| Gross operating margin | 9900 | -€19,213 | -€53,029 | -€33,816 | -176.0% |
| Operating profit (loss) | 9901 | -€21,047 | -€56,017 | -€34,970 | -166.2% |
| Financial charges | 65/66B | €15,356 | €24,864 | +€9,507 | +61.9% |
| Recurring financial charges | 65 | €15,356 | €24,864 | +€9,507 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,404 | -€80,881 | -€44,477 | -122.2% |
| Income taxes | 67/77 | €350 | €347 | -€3 | -0.9% |
| Profit (loss) for the period | 9904 | -€36,754 | -€81,228 | -€44,474 | -121.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,754 | -€81,228 | -€44,474 | -121.0% |
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 10 October 2026 via checked.be.