Riema: 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.
Riema
Largest movements
- Tangible fixed assets -€22,805
down €22,805 (-12.3%), from €184,863 to €162,058
of which Land and buildings: -€14,250
- Cash -€18,829
down €18,829 (-71.7%), from €26,253 to €7,424
mainly Trade debts (-€17,443) and Debts after one year (-€15,385)
- Financial fixed assets +€4,800
new in 2025: €4,800
- Trade debts -€17,443
down €17,443 (-81.1%), from €21,502 to €4,059
- Debts after one year -€15,385
down €15,385 (-11.5%), from €134,174 to €118,789
- Other debts -€10,474
down €10,474 (-48.0%), from €21,842 to €11,369
- Profit (loss) carried forward +€9,493
up €9,493 (+17.8%), from -€53,327 to -€43,834
- Staff costs +€5,512
up €5,512 (+7.6%), from €72,400 to €77,912
- Depreciation -€5,442
down €5,442 (-18.5%), from €29,426 to €23,984
- Gross operating margin -€3,929
down €3,929 (-3.2%), from €121,859 to €117,930
- Other operating charges -€2,145
down €2,145 (-57.9%), from €3,708 to €1,563
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 | €216,366 | €178,954 | -€37,412 | -17.3% |
| Fixed assets | 21/28 | €185,142 | €166,858 | -€18,284 | -9.9% |
| Intangible fixed assets | 21 | €279 | - | -€279 | |
| Tangible fixed assets | 22/27 | €184,863 | €162,058 | -€22,805 | -12.3% |
| Land and buildings | 22 | €147,448 | €133,198 | -€14,250 | -9.7% |
| Plant, machinery and equipment | 23 | €35,643 | €28,861 | -€6,782 | -19.0% |
| Furniture and vehicles | 24 | €1,571 | - | -€1,571 | |
| Other tangible fixed assets | 26 | €201 | - | -€201 | |
| Financial fixed assets | 28 | - | €4,800 | +€4,800 | |
| Current assets | 29/58 | €31,224 | €12,096 | -€19,128 | -61.3% |
| Stocks and contracts in progress | 3 | €4,167 | €3,430 | -€738 | -17.7% |
| Stocks | 30/36 | €4,167 | €3,430 | -€738 | -17.7% |
| Amounts receivable within one year | 40/41 | - | €581 | +€581 | |
| Trade receivables | 40 | - | €556 | +€556 | |
| Other amounts receivable | 41 | - | €25 | +€25 | |
| Cash at bank and in hand | 54/58 | €26,253 | €7,424 | -€18,829 | -71.7% |
| Deferred charges and accrued income | 490/1 | €803 | €661 | -€142 | -17.7% |
| Total equity and liabilities | 10/49 | €216,366 | €178,954 | -€37,412 | -17.3% |
| Equity | 10/15 | €1,569 | €11,062 | +€9,493 | +605% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €4,896 | €4,896 | = | 0.0% |
| Distributable reserves | 133 | €4,896 | €4,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,327 | -€43,834 | +€9,493 | +17.8% |
| Amounts payable | 17/49 | €214,797 | €167,892 | -€46,905 | -21.8% |
| Amounts payable after more than one year | 17 | €134,174 | €118,789 | -€15,385 | -11.5% |
| Financial debts | 170/4 | €134,174 | €118,789 | -€15,385 | -11.5% |
| Amounts payable within one year | 42/48 | €80,623 | €49,103 | -€31,520 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €17,167 | €15,385 | -€1,782 | -10.4% |
| Trade debts | 44 | €21,502 | €4,059 | -€17,443 | -81.1% |
| Suppliers | 440/4 | €21,502 | €4,059 | -€17,443 | -81.1% |
| Taxes, remuneration and social security | 45 | €20,112 | €18,290 | -€1,821 | -9.1% |
| Taxes | 450/3 | €7,409 | €5,700 | -€1,709 | -23.1% |
| Remuneration and social security | 454/9 | €12,702 | €12,590 | -€113 | -0.9% |
| Other amounts payable | 47/48 | €21,842 | €11,369 | -€10,474 | -48.0% |
| Remuneration, social security and pensions | 62 | €72,400 | €77,912 | +€5,512 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,426 | €23,984 | -€5,442 | -18.5% |
| Other operating charges | 640/8 | €3,708 | €1,563 | -€2,145 | -57.9% |
| Gross operating margin | 9900 | €121,859 | €117,930 | -€3,929 | -3.2% |
| Operating profit (loss) | 9901 | €16,325 | €14,471 | -€1,853 | -11.4% |
| Financial income | 75/76B | €3 | €1 | -€2 | -60.5% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -60.5% |
| Financial charges | 65/66B | €5,270 | €4,979 | -€291 | -5.5% |
| Recurring financial charges | 65 | €5,270 | €4,979 | -€291 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €11,057 | €9,493 | -€1,564 | -14.1% |
| Profit (loss) for the period | 9904 | €11,057 | €9,493 | -€1,564 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,057 | €9,493 | -€1,564 | -14.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.