REMA: what changed
Two fiscal 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.
REMA
Largest movements
- Cash +€331,505
up €331,505 (+1162.5%), from €28,517 to €360,022
mainly Current investments (+€228,027) and Net result for the year (+€105,025)
- Current investments -€228,027
down €228,027 (-80.3%), from €284,000 to €55,973
- Receivables within one year -€15,106
down €15,106 (-99.9%), from €15,125 to €19
- Reserves +€105,025
up €105,025 (+40.5%), from €259,295 to €364,320
- Other debts -€7,653
down €7,653 (-25.6%), from €29,865 to €22,212
- Accrued charges and deferred income -€7,046
down €7,046 (-34.1%), from €20,669 to €13,624
- Gross operating margin +€49,712
up €49,712 (+52.9%), from €94,059 to €143,771
- Taxes +€15,895
up €15,895 (+59.2%), from €26,853 to €42,748
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 | €329,846 | €416,811 | +€86,965 | +26.4% |
| Current assets | 29/58 | €329,846 | €416,811 | +€86,965 | +26.4% |
| Amounts receivable within one year | 40/41 | €15,125 | €19 | -€15,106 | -99.9% |
| Trade receivables | 40 | €15,125 | €19 | -€15,106 | -99.9% |
| Current investments | 50/53 | €284,000 | €55,973 | -€228,027 | -80.3% |
| Cash at bank and in hand | 54/58 | €28,517 | €360,022 | +€331,505 | +1162.5% |
| Deferred charges and accrued income | 490/1 | €2,204 | €797 | -€1,407 | -63.8% |
| Total equity and liabilities | 10/49 | €329,846 | €416,811 | +€86,965 | +26.4% |
| Equity | 10/15 | €259,663 | €364,687 | +€105,025 | +40.4% |
| Contributions | 10/11 | €368 | €368 | = | 0.0% |
| Reserves | 13 | €259,295 | €364,320 | +€105,025 | +40.5% |
| Distributable reserves | 133 | €259,295 | €364,320 | +€105,025 | +40.5% |
| Amounts payable | 17/49 | €70,184 | €52,124 | -€18,060 | -25.7% |
| Amounts payable within one year | 42/48 | €49,514 | €38,500 | -€11,015 | -22.2% |
| Trade debts | 44 | €19 | - | -€19 | |
| Suppliers | 440/4 | €19 | - | -€19 | |
| Taxes, remuneration and social security | 45 | €19,630 | €16,288 | -€3,342 | -17.0% |
| Taxes | 450/3 | €19,630 | €16,288 | -€3,342 | -17.0% |
| Other amounts payable | 47/48 | €29,865 | €22,212 | -€7,653 | -25.6% |
| Accrued charges and deferred income | 492/3 | €20,669 | €13,624 | -€7,046 | -34.1% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €94,059 | €143,771 | +€49,712 | +52.9% |
| Operating profit (loss) | 9901 | €93,546 | €143,243 | +€49,697 | +53.1% |
| Financial income | 75/76B | €6,477 | €6,547 | +€70 | +1.1% |
| Recurring financial income | 75 | €6,477 | €6,547 | +€70 | +1.1% |
| Financial charges | 65/66B | €2,368 | €2,018 | -€350 | -14.8% |
| Recurring financial charges | 65 | €2,368 | €2,018 | -€350 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €97,655 | €147,772 | +€50,117 | +51.3% |
| Income taxes | 67/77 | €26,853 | €42,748 | +€15,895 | +59.2% |
| Profit (loss) for the period | 9904 | €70,802 | €105,025 | +€34,223 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,802 | €105,025 | +€34,223 | +48.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.