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.
REMA
Largest movements
- Receivables after one year +€953,085
up €953,085 (+49.4%), from €1.9m to €2.9m
- Tangible fixed assets -€329,757
down €329,757 (-2.8%), from €11.8m to €11.4m
- Cash +€249,661
up €249,661 (+33.4%), from €748,589 to €998,249
mainly Net result for the year (+€447,781) and Depreciation (+€329,757)
- Receivables within one year -€175,008
down €175,008 (-70.6%), from €247,983 to €72,976
- Reserves +€1.1m
up €1.1m (+291%), from €378,598 to €1.5m
- Profit (loss) carried forward -€653,423
down €653,423 (-100%), from €653,423 to €0
- Tax, wage and social debts +€161,814
up €161,814 (+66.0%), from €245,351 to €407,165
- Gross operating margin -€237,887
down €237,887 (-15.6%), from €1.5m to €1.3m
- Financial income -€202,900
down €202,900 (-52.4%), from €386,992 to €184,092
- Financial charges -€155,256
down €155,256 (-27.5%), from €564,473 to €409,217
- Taxes -€83,516
down €83,516 (-34.0%), from €245,330 to €161,814
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 | €14,770,142 | €15,446,723 | +€676,581 | +4.6% |
| Fixed assets | 21/28 | €11,754,682 | €11,424,925 | -€329,757 | -2.8% |
| Tangible fixed assets | 22/27 | €11,754,497 | €11,424,739 | -€329,757 | -2.8% |
| Land and buildings | 22 | €11,754,497 | €11,424,739 | -€329,757 | -2.8% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €3,015,460 | €4,021,798 | +€1.0m | +33.4% |
| Amounts receivable after more than one year | 29 | €1,928,410 | €2,881,495 | +€953,085 | +49.4% |
| Other amounts receivable | 291 | €1,928,410 | €2,881,495 | +€953,085 | +49.4% |
| Amounts receivable within one year | 40/41 | €247,983 | €72,976 | -€175,008 | -70.6% |
| Trade receivables | 40 | €247,983 | €72,976 | -€175,008 | -70.6% |
| Cash at bank and in hand | 54/58 | €748,589 | €998,249 | +€249,661 | +33.4% |
| Deferred charges and accrued income | 490/1 | €90,478 | €69,078 | -€21,400 | -23.7% |
| Total equity and liabilities | 10/49 | €14,770,142 | €15,446,723 | +€676,581 | +4.6% |
| Equity | 10/15 | €3,189,500 | €3,637,281 | +€447,781 | +14.0% |
| Contributions | 10/11 | €2,157,479 | €2,157,479 | = | 0.0% |
| Reserves | 13 | €378,598 | €1,479,802 | +€1.1m | +291% |
| Distributable reserves | 133 | €378,598 | €1,479,802 | +€1.1m | +291% |
| Profit (loss) carried forward | 14 | €653,423 | €0 | -€653,423 | -100% |
| Amounts payable | 17/49 | €11,580,642 | €11,809,442 | +€228,800 | +2.0% |
| Amounts payable after more than one year | 17 | €11,160,000 | €11,160,000 | = | 0.0% |
| Financial debts | 170/4 | €11,160,000 | €11,160,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €262,951 | €418,389 | +€155,438 | +59.1% |
| Trade debts | 44 | €17,600 | €11,224 | -€6,376 | -36.2% |
| Suppliers | 440/4 | €17,600 | €11,224 | -€6,376 | -36.2% |
| Taxes, remuneration and social security | 45 | €245,351 | €407,165 | +€161,814 | +66.0% |
| Taxes | 450/3 | €245,351 | €407,165 | +€161,814 | +66.0% |
| Accrued charges and deferred income | 492/3 | €157,691 | €231,053 | +€73,362 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329,815 | €329,757 | -€58 | 0.0% |
| Other operating charges | 640/8 | €117,435 | €121,121 | +€3,686 | +3.1% |
| Gross operating margin | 9900 | €1,523,485 | €1,285,598 | -€237,887 | -15.6% |
| Operating profit (loss) | 9901 | €1,076,235 | €834,720 | -€241,514 | -22.4% |
| Financial income | 75/76B | €386,992 | €184,092 | -€202,900 | -52.4% |
| Recurring financial income | 75 | €386,992 | €184,092 | -€202,900 | -52.4% |
| Financial charges | 65/66B | €564,473 | €409,217 | -€155,256 | -27.5% |
| Recurring financial charges | 65 | €564,473 | €409,217 | -€155,256 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €898,754 | €609,595 | -€289,158 | -32.2% |
| Income taxes | 67/77 | €245,330 | €161,814 | -€83,516 | -34.0% |
| Profit (loss) for the period | 9904 | €653,423 | €447,781 | -€205,642 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €653,423 | €447,781 | -€205,642 | -31.5% |
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.