Rebima: 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.
Rebima
Largest movements
- Cash +€9,889
up €9,889 (+68.1%), from €14,532 to €24,421
mainly Net result for the year (+€11,596) and Depreciation (+€10,102)
- Tangible fixed assets -€4,974
down €4,974 (-13.5%), from €36,944 to €31,970
of which Leasing and similar rights: -€5,501
- Deferred charges and accrued income +€4,664
new in 2025: €4,664
- Receivables within one year +€4,498
up €4,498 (+37.3%), from €12,064 to €16,562
of which Trade receivables: +€4,498
- Reserves +€11,596
up €11,596 (+103.3%), from €11,221 to €22,816
- Debts after one year -€7,747
down €7,747 (-31.6%), from €24,550 to €16,803
- Trade debts +€5,083
up €5,083 (+162.8%), from €3,121 to €8,204
- Tax, wage and social debts +€4,617
up €4,617 (+44.8%), from €10,307 to €14,924
- Gross operating margin +€3,541
up €3,541 (+13.3%), from €26,682 to €30,223
- Depreciation +€888
up €888 (+9.6%), from €9,213 to €10,102
- Other operating charges +€850
up €850 (+369.5%), from €230 to €1,081
- Financial charges +€768
up €768 (+37.6%), from €2,042 to €2,810
- Taxes +€659
up €659 (+16.6%), from €3,976 to €4,635
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 | €63,539 | €77,616 | +€14,077 | +22.2% |
| Fixed assets | 21/28 | €36,944 | €31,970 | -€4,974 | -13.5% |
| Tangible fixed assets | 22/27 | €36,944 | €31,970 | -€4,974 | -13.5% |
| Plant, machinery and equipment | 23 | - | €879 | +€879 | |
| Furniture and vehicles | 24 | €740 | €388 | -€352 | -47.6% |
| Leasing and similar rights | 25 | €36,204 | €30,703 | -€5,501 | -15.2% |
| Current assets | 29/58 | €26,595 | €45,647 | +€19,051 | +71.6% |
| Amounts receivable within one year | 40/41 | €12,064 | €16,562 | +€4,498 | +37.3% |
| Trade receivables | 40 | €12,064 | €16,562 | +€4,498 | +37.3% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €14,532 | €24,421 | +€9,889 | +68.1% |
| Deferred charges and accrued income | 490/1 | - | €4,664 | +€4,664 | |
| Total equity and liabilities | 10/49 | €63,539 | €77,616 | +€14,077 | +22.2% |
| Equity | 10/15 | €18,221 | €29,816 | +€11,596 | +63.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €11,221 | €22,816 | +€11,596 | +103.3% |
| Distributable reserves | 133 | €11,221 | €22,816 | +€11,596 | +103.3% |
| Amounts payable | 17/49 | €45,319 | €47,800 | +€2,481 | +5.5% |
| Amounts payable after more than one year | 17 | €24,550 | €16,803 | -€7,747 | -31.6% |
| Financial debts | 170/4 | €24,550 | €16,803 | -€7,747 | -31.6% |
| Amounts payable within one year | 42/48 | €20,769 | €30,997 | +€10,228 | +49.2% |
| Current portion of amounts payable after more than one year | 42 | €7,341 | €7,747 | +€406 | +5.5% |
| Trade debts | 44 | €3,121 | €8,204 | +€5,083 | +162.8% |
| Suppliers | 440/4 | €3,121 | €8,204 | +€5,083 | +162.8% |
| Taxes, remuneration and social security | 45 | €10,307 | €14,924 | +€4,617 | +44.8% |
| Taxes | 450/3 | €10,307 | €14,924 | +€4,617 | +44.8% |
| Other amounts payable | 47/48 | - | €122 | +€122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,213 | €10,102 | +€888 | +9.6% |
| Other operating charges | 640/8 | €230 | €1,081 | +€850 | +369.5% |
| Gross operating margin | 9900 | €26,682 | €30,223 | +€3,541 | +13.3% |
| Operating profit (loss) | 9901 | €17,238 | €19,041 | +€1,802 | +10.5% |
| Financial charges | 65/66B | €2,042 | €2,810 | +€768 | +37.6% |
| Recurring financial charges | 65 | €2,042 | €2,810 | +€768 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €15,196 | €16,231 | +€1,035 | +6.8% |
| Income taxes | 67/77 | €3,976 | €4,635 | +€659 | +16.6% |
| Profit (loss) for the period | 9904 | €11,221 | €11,596 | +€375 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,221 | €11,596 | +€375 | +3.3% |
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.