R.E.M.A. HERSTAL: 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.
R.E.M.A. HERSTAL
Largest movements
- Receivables within one year +€81,943
up €81,943 (+42.7%), from €192,123 to €274,066
of which Other amounts receivable: +€124,432
- Stocks and contracts -€44,642
down €44,642 (-63.0%), from €70,885 to €26,243
- Cash -€25,312
down €25,312 (-24.2%), from €104,741 to €79,429
mainly Receivables within one year (-€81,943) and Trade debts (-€34,912)
- Tangible fixed assets -€15,828
down €15,828 (-25.5%), from €62,159 to €46,332
of which Plant, machinery and equipment: -€9,807
- Deferred charges and accrued income +€6,275
up €6,275 (+946%), from €663 to €6,938
- Trade debts -€34,912
down €34,912 (-31.3%), from €111,592 to €76,679
- Profit (loss) carried forward +€20,927
up €20,927 (+10.1%), from €207,755 to €228,683
- Tax, wage and social debts +€17,826
up €17,826 (+50.9%), from €35,041 to €52,867
of which Taxes: +€14,216
- Turnover +€104,211
up €104,211 (+14.2%), from €733,453 to €837,664
- Purchases and services +€92,226
up €92,226 (+19.2%), from €480,086 to €572,312
- Staff costs +€14,389
up €14,389 (+6.2%), from €232,509 to €246,898
- Other operating charges -€8,583
down €8,583 (-72.1%), from €11,896 to €3,314
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 | €430,777 | €433,213 | +€2,436 | +0.6% |
| Fixed assets | 21/28 | €62,364 | €46,537 | -€15,828 | -25.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €62,159 | €46,332 | -€15,828 | -25.5% |
| Plant, machinery and equipment | 23 | €46,851 | €37,043 | -€9,807 | -20.9% |
| Furniture and vehicles | 24 | €15,309 | €9,289 | -€6,020 | -39.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €368,413 | €386,676 | +€18,264 | +5.0% |
| Stocks and contracts in progress | 3 | €70,885 | €26,243 | -€44,642 | -63.0% |
| Stocks | 30/36 | €70,885 | €26,243 | -€44,642 | -63.0% |
| Amounts receivable within one year | 40/41 | €192,123 | €274,066 | +€81,943 | +42.7% |
| Trade receivables | 40 | €140,305 | €97,816 | -€42,489 | -30.3% |
| Other amounts receivable | 41 | €51,818 | €176,250 | +€124,432 | +240% |
| Cash at bank and in hand | 54/58 | €104,741 | €79,429 | -€25,312 | -24.2% |
| Deferred charges and accrued income | 490/1 | €663 | €6,938 | +€6,275 | +946% |
| Total equity and liabilities | 10/49 | €430,777 | €433,213 | +€2,436 | +0.6% |
| Equity | 10/15 | €228,694 | €249,621 | +€20,927 | +9.2% |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Reserves | 13 | €14,677 | €14,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,677 | €14,677 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,677 | €14,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,755 | €228,683 | +€20,927 | +10.1% |
| Amounts payable | 17/49 | €202,083 | €183,592 | -€18,491 | -9.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €199,583 | €183,592 | -€15,991 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,233 | €3,165 | +€932 | +41.7% |
| Credit institutions | 430/8 | €2,233 | €3,165 | +€932 | +41.7% |
| Trade debts | 44 | €111,592 | €76,679 | -€34,912 | -31.3% |
| Suppliers | 440/4 | €111,592 | €76,679 | -€34,912 | -31.3% |
| Taxes, remuneration and social security | 45 | €35,041 | €52,867 | +€17,826 | +50.9% |
| Taxes | 450/3 | €5,310 | €19,526 | +€14,216 | +268% |
| Remuneration and social security | 454/9 | €29,732 | €33,342 | +€3,610 | +12.1% |
| Other amounts payable | 47/48 | €50,717 | €50,880 | +€163 | +0.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €0 | -€2,500 | -100% |
| Turnover | 70 | €733,453 | €837,664 | +€104,211 | +14.2% |
| Non-recurring operating income | 76A | €12,023 | €7,115 | -€4,908 | -40.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €480,086 | €572,312 | +€92,226 | +19.2% |
| Remuneration, social security and pensions | 62 | €232,509 | €246,898 | +€14,389 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,194 | €14,842 | -€352 | -2.3% |
| Other operating charges | 640/8 | €11,896 | €3,314 | -€8,583 | -72.1% |
| Non-recurring operating charges | 66A | €15,649 | €0 | -€15,649 | -100% |
| Gross operating margin | 9900 | €294,379 | €296,269 | +€1,890 | +0.6% |
| Operating profit (loss) | 9901 | €19,130 | €31,215 | +€12,085 | +63.2% |
| Financial income | 75/76B | €626 | €132 | -€493 | -78.9% |
| Recurring financial income | 75 | €626 | €132 | -€493 | -78.9% |
| Financial charges | 65/66B | €6,248 | €1,982 | -€4,265 | -68.3% |
| Recurring financial charges | 65 | €6,248 | €1,981 | -€4,267 | -68.3% |
| Non-recurring financial charges | 66B | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €13,508 | €29,365 | +€15,857 | +117% |
| Income taxes | 67/77 | €5,310 | €8,438 | +€3,128 | +58.9% |
| Profit (loss) for the period | 9904 | €8,199 | €20,927 | +€12,729 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €8,199 | €20,927 | +€12,729 | +155% |
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 31 October 2026 via checked.be.