Y. REMY: 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.
Y. REMY
Largest movements
- Cash -€16,826
down €16,826 (-13.5%), from €124,249 to €107,423
mainly Contributions, distributions and other (-€12,821) and Provisions (-€11,619)
- Tangible fixed assets -€5,208
down €5,208 (-3.1%), from €169,943 to €164,735
of which Land and buildings: -€10,783
- Provisions -€11,619
down €11,619 (-13.5%), from €86,132 to €74,513
- Reserves -€5,413
down €5,413 (-5.8%), from €92,615 to €87,202
- Other debts -€3,812
down €3,812 (-24.1%), from €15,799 to €11,988
- Gross operating margin -€9,453
down €9,453 (-21.4%), from €44,082 to €34,629
- Write-downs +€6,159
no longer reported in 2025 (was -€6,159)
- Taxes -€4,194
down €4,194 (-45.2%), from €9,278 to €5,085
- Depreciation -€2,887
down €2,887 (-19.7%), from €14,618 to €11,731
- Provisions -€830
down €830 (-7.7%), from -€10,789 to -€11,619
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 | €303,000 | €280,064 | -€22,936 | -7.6% |
| Fixed assets | 21/28 | €169,943 | €164,735 | -€5,208 | -3.1% |
| Tangible fixed assets | 22/27 | €169,943 | €164,735 | -€5,208 | -3.1% |
| Land and buildings | 22 | €167,824 | €157,041 | -€10,783 | -6.4% |
| Plant, machinery and equipment | 23 | €1,426 | €7,430 | +€6,004 | +421% |
| Furniture and vehicles | 24 | €693 | €264 | -€429 | -61.9% |
| Current assets | 29/58 | €133,057 | €115,329 | -€17,728 | -13.3% |
| Amounts receivable within one year | 40/41 | €6,439 | €5,492 | -€947 | -14.7% |
| Trade receivables | 40 | €4,130 | - | -€4,130 | |
| Other amounts receivable | 41 | €2,309 | €5,492 | +€3,183 | +138% |
| Cash at bank and in hand | 54/58 | €124,249 | €107,423 | -€16,826 | -13.5% |
| Deferred charges and accrued income | 490/1 | €2,368 | €2,414 | +€46 | +1.9% |
| Total equity and liabilities | 10/49 | €303,000 | €280,064 | -€22,936 | -7.6% |
| Equity | 10/15 | €185,592 | €180,179 | -€5,413 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €92,615 | €87,202 | -€5,413 | -5.8% |
| Distributable reserves | 133 | €92,615 | €87,202 | -€5,413 | -5.8% |
| Profit (loss) carried forward | 14 | €74,385 | €74,385 | = | 0.0% |
| Provisions and deferred taxes | 16 | €86,132 | €74,513 | -€11,619 | -13.5% |
| Provisions for liabilities and charges | 160/5 | €86,132 | €74,513 | -€11,619 | -13.5% |
| Other liabilities and charges | 164/5 | €86,132 | €74,513 | -€11,619 | -13.5% |
| Amounts payable | 17/49 | €31,276 | €25,373 | -€5,904 | -18.9% |
| Amounts payable within one year | 42/48 | €27,957 | €23,416 | -€4,541 | -16.2% |
| Trade debts | 44 | €5,797 | €6,413 | +€616 | +10.6% |
| Suppliers | 440/4 | €5,797 | €6,413 | +€616 | +10.6% |
| Taxes, remuneration and social security | 45 | €6,360 | €5,015 | -€1,345 | -21.1% |
| Taxes | 450/3 | €6,360 | €5,015 | -€1,345 | -21.1% |
| Other amounts payable | 47/48 | €15,799 | €11,988 | -€3,812 | -24.1% |
| Accrued charges and deferred income | 492/3 | €3,320 | €1,957 | -€1,363 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,618 | €11,731 | -€2,887 | -19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,159 | - | +€6,159 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,789 | -€11,619 | -€830 | -7.7% |
| Other operating charges | 640/8 | €4,256 | €3,922 | -€334 | -7.9% |
| Gross operating margin | 9900 | €44,082 | €34,629 | -€9,453 | -21.4% |
| Operating profit (loss) | 9901 | €42,156 | €30,595 | -€11,561 | -27.4% |
| Financial income | 75/76B | €4 | €3 | -€0 | -0.9% |
| Recurring financial income | 75 | €4 | €3 | -€0 | -0.9% |
| Financial charges | 65/66B | €18,046 | €18,106 | +€60 | +0.3% |
| Recurring financial charges | 65 | €18,046 | €18,106 | +€60 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €24,113 | €12,493 | -€11,620 | -48.2% |
| Income taxes | 67/77 | €9,278 | €5,085 | -€4,194 | -45.2% |
| Profit (loss) for the period | 9904 | €14,835 | €7,408 | -€7,427 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,835 | €7,408 | -€7,427 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.