REMBA: 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.
REMBA
Largest movements
- Receivables within one year -€19,881
down €19,881 (-10.9%), from €182,126 to €162,245
of which Trade receivables: -€15,125
- Cash +€15,630
up €15,630 (+123%), from €12,686 to €28,317
mainly Receivables within one year (+€19,881) and Depreciation (+€13,201)
- Tangible fixed assets -€13,201
down €13,201 (-86.8%), from €15,202 to €2,001
of which Furniture and vehicles: -€8,777
- Stocks and contracts +€12,546
up €12,546 (+31.4%), from €39,901 to €52,447
of which Contracts in progress: +€12,400
- Current portion of long-term debt -€6,154
no longer reported in 2025 (was €6,154)
- Tax, wage and social debts +€4,509
up €4,509 (+59.4%), from €7,595 to €12,104
of which Taxes: +€2,762
- Trade debts -€3,974
down €3,974 (-27.6%), from €14,410 to €10,436
- Other debts +€3,000
up €3,000 (+746%), from €402 to €3,402
- Gross operating margin -€21,933
down €21,933 (-27.1%), from €80,942 to €59,010
- Staff costs -€18,412
down €18,412 (-28.9%), from €63,779 to €45,366
- Financial charges -€1,999
down €1,999 (-81.4%), from €2,455 to €456
- Financial income -€1,372
down €1,372 (-99.8%), from €1,375 to €2
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 | €250,195 | €245,290 | -€4,905 | -2.0% |
| Fixed assets | 21/28 | €15,202 | €2,001 | -€13,201 | -86.8% |
| Tangible fixed assets | 22/27 | €15,202 | €2,001 | -€13,201 | -86.8% |
| Land and buildings | 22 | €1,000 | - | -€1,000 | |
| Plant, machinery and equipment | 23 | €5,022 | €1,599 | -€3,423 | -68.2% |
| Furniture and vehicles | 24 | €9,180 | €403 | -€8,777 | -95.6% |
| Current assets | 29/58 | €234,993 | €243,289 | +€8,296 | +3.5% |
| Stocks and contracts in progress | 3 | €39,901 | €52,447 | +€12,546 | +31.4% |
| Stocks | 30/36 | €34,751 | €34,897 | +€146 | +0.4% |
| Contracts in progress | 37 | €5,150 | €17,550 | +€12,400 | +241% |
| Amounts receivable within one year | 40/41 | €182,126 | €162,245 | -€19,881 | -10.9% |
| Trade receivables | 40 | €176,156 | €161,032 | -€15,125 | -8.6% |
| Other amounts receivable | 41 | €5,970 | €1,214 | -€4,756 | -79.7% |
| Current investments | 50/53 | €280 | €280 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,686 | €28,317 | +€15,630 | +123% |
| Total equity and liabilities | 10/49 | €250,195 | €245,290 | -€4,905 | -2.0% |
| Equity | 10/15 | €220,924 | €219,347 | -€1,577 | -0.7% |
| Contributions | 10/11 | €480,883 | €480,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€259,959 | -€261,536 | -€1,577 | -0.6% |
| Amounts payable | 17/49 | €29,271 | €25,943 | -€3,328 | -11.4% |
| Amounts payable within one year | 42/48 | €29,271 | €25,943 | -€3,328 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €6,154 | - | -€6,154 | |
| Trade debts | 44 | €14,410 | €10,436 | -€3,974 | -27.6% |
| Suppliers | 440/4 | €14,410 | €10,436 | -€3,974 | -27.6% |
| Advances received on contracts in progress | 46 | €709 | - | -€709 | |
| Taxes, remuneration and social security | 45 | €7,595 | €12,104 | +€4,509 | +59.4% |
| Taxes | 450/3 | €190 | €2,953 | +€2,762 | +1,453% |
| Remuneration and social security | 454/9 | €7,405 | €9,152 | +€1,747 | +23.6% |
| Other amounts payable | 47/48 | €402 | €3,402 | +€3,000 | +746% |
| Remuneration, social security and pensions | 62 | €63,779 | €45,366 | -€18,412 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,548 | €13,201 | +€653 | +5.2% |
| Other operating charges | 640/8 | €1,729 | €1,369 | -€360 | -20.8% |
| Gross operating margin | 9900 | €80,942 | €59,010 | -€21,933 | -27.1% |
| Operating profit (loss) | 9901 | €2,886 | -€927 | -€3,813 | |
| Financial income | 75/76B | €1,375 | €2 | -€1,372 | -99.8% |
| Recurring financial income | 75 | €1,375 | €2 | -€1,372 | -99.8% |
| Financial charges | 65/66B | €2,455 | €456 | -€1,999 | -81.4% |
| Recurring financial charges | 65 | €2,455 | €456 | -€1,999 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €1,806 | -€1,381 | -€3,187 | |
| Income taxes | 67/77 | €190 | €196 | +€6 | +3.0% |
| Profit (loss) for the period | 9904 | €1,616 | -€1,577 | -€3,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,616 | -€1,577 | -€3,193 |
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 20 October 2026 via checked.be.