Studio Rema: 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.
Studio Rema
Largest movements
- Receivables within one year +€26,479
up €26,479 (+118%), from €22,461 to €48,941
of which Trade receivables: +€17,553
- Cash +€11,927
up €11,927 (+35.1%), from €34,019 to €45,946
mainly Net result for the year (+€22,451) and Tax, wage and social debts (+€8,788)
- Tangible fixed assets +€4,873
up €4,873 (+190%), from €2,564 to €7,437
of which Furniture and vehicles: +€5,247
- Profit (loss) carried forward +€22,451
up €22,451 (+52.9%), from €42,407 to €64,858
- Tax, wage and social debts +€8,788
up €8,788 (+67.4%), from €13,037 to €21,825
- Advances received +€8,778
new in 2025: €8,778
- Trade debts +€3,572
up €3,572 (+103%), from €3,473 to €7,044
- Gross operating margin -€23,630
down €23,630 (-39.6%), from €59,616 to €35,987
- Taxes -€4,670
down €4,670 (-35.8%), from €13,037 to €8,367
- Financial charges +€1,564
up €1,564 (+121%), from €1,292 to €2,856
- Other operating charges -€1,332
down €1,332 (-55.3%), from €2,408 to €1,077
- Depreciation +€1,021
up €1,021 (+182%), from €560 to €1,581
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 | €60,117 | €103,705 | +€43,588 | +72.5% |
| Fixed assets | 21/28 | €2,564 | €7,437 | +€4,873 | +190% |
| Tangible fixed assets | 22/27 | €2,564 | €7,437 | +€4,873 | +190% |
| Plant, machinery and equipment | 23 | €740 | €365 | -€374 | -50.6% |
| Furniture and vehicles | 24 | €1,825 | €7,072 | +€5,247 | +288% |
| Current assets | 29/58 | €57,552 | €96,268 | +€38,716 | +67.3% |
| Amounts receivable within one year | 40/41 | €22,461 | €48,941 | +€26,479 | +118% |
| Trade receivables | 40 | €14,287 | €31,840 | +€17,553 | +123% |
| Other amounts receivable | 41 | €8,174 | €17,101 | +€8,927 | +109% |
| Cash at bank and in hand | 54/58 | €34,019 | €45,946 | +€11,927 | +35.1% |
| Deferred charges and accrued income | 490/1 | €1,072 | €1,381 | +€309 | +28.8% |
| Total equity and liabilities | 10/49 | €60,117 | €103,705 | +€43,588 | +72.5% |
| Equity | 10/15 | €43,607 | €66,058 | +€22,451 | +51.5% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,407 | €64,858 | +€22,451 | +52.9% |
| Amounts payable | 17/49 | €16,510 | €37,647 | +€21,138 | +128% |
| Amounts payable within one year | 42/48 | €16,510 | €37,647 | +€21,138 | +128% |
| Trade debts | 44 | €3,473 | €7,044 | +€3,572 | +103% |
| Suppliers | 440/4 | €3,473 | €7,044 | +€3,572 | +103% |
| Advances received on contracts in progress | 46 | - | €8,778 | +€8,778 | |
| Taxes, remuneration and social security | 45 | €13,037 | €21,825 | +€8,788 | +67.4% |
| Taxes | 450/3 | €13,037 | €21,825 | +€8,788 | +67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €1,581 | +€1,021 | +182% |
| Other operating charges | 640/8 | €2,408 | €1,077 | -€1,332 | -55.3% |
| Gross operating margin | 9900 | €59,616 | €35,987 | -€23,630 | -39.6% |
| Operating profit (loss) | 9901 | €56,648 | €33,329 | -€23,319 | -41.2% |
| Financial income | 75/76B | €88 | €345 | +€257 | +291% |
| Recurring financial income | 75 | €88 | €345 | +€257 | +291% |
| Financial charges | 65/66B | €1,292 | €2,856 | +€1,564 | +121% |
| Recurring financial charges | 65 | €1,292 | €2,856 | +€1,564 | +121% |
| Profit (loss) for the period before taxes | 9903 | €55,444 | €30,817 | -€24,626 | -44.4% |
| Income taxes | 67/77 | €13,037 | €8,367 | -€4,670 | -35.8% |
| Profit (loss) for the period | 9904 | €42,407 | €22,451 | -€19,956 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,407 | €22,451 | -€19,956 | -47.1% |
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 14 October 2026 via checked.be.