RIEMAR CONSULTANCY: 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.
RIEMAR CONSULTANCY
Largest movements
- Tangible fixed assets +€79,015
up €79,015 (+13.9%), from €568,894 to €647,909
of which Land and buildings: +€101,761
- Cash -€38,508
down €38,508 (-67.7%), from €56,869 to €18,362
mainly Investment in fixed assets (net) (-€119,753) and Debts after one year (-€62,690)
- Receivables within one year -€16,472
down €16,472 (-31.0%), from €53,108 to €36,636
of which Other amounts receivable: -€17,550
- Reserves +€82,024
up €82,024 (+39.8%), from €206,127 to €288,151
- Debts after one year -€62,690
down €62,690 (-16.2%), from €388,038 to €325,349
- Tax, wage and social debts +€9,378
up €9,378 (+75.1%), from €12,481 to €21,860
of which Taxes: +€10,878
- Other operating charges -€58,946
down €58,946 (-94.1%), from €62,616 to €3,670
- Gross operating margin +€41,487
up €41,487 (+34.0%), from €121,878 to €163,365
- Taxes +€17,045
up €17,045 (+312%), from €5,469 to €22,514
- Depreciation +€11,092
up €11,092 (+37.4%), from €29,647 to €40,738
- Financial charges +€6,771
up €6,771 (+88.5%), from €7,648 to €14,419
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 | €682,375 | €709,432 | +€27,057 | +4.0% |
| Fixed assets | 21/28 | €568,894 | €647,909 | +€79,015 | +13.9% |
| Tangible fixed assets | 22/27 | €568,894 | €647,909 | +€79,015 | +13.9% |
| Land and buildings | 22 | €512,992 | €614,753 | +€101,761 | +19.8% |
| Furniture and vehicles | 24 | €55,902 | €33,156 | -€22,746 | -40.7% |
| Current assets | 29/58 | €113,481 | €61,523 | -€51,958 | -45.8% |
| Amounts receivable within one year | 40/41 | €53,108 | €36,636 | -€16,472 | -31.0% |
| Trade receivables | 40 | €20,027 | €21,105 | +€1,078 | +5.4% |
| Other amounts receivable | 41 | €33,081 | €15,531 | -€17,550 | -53.1% |
| Cash at bank and in hand | 54/58 | €56,869 | €18,362 | -€38,508 | -67.7% |
| Deferred charges and accrued income | 490/1 | €3,504 | €6,525 | +€3,021 | +86.2% |
| Total equity and liabilities | 10/49 | €682,375 | €709,432 | +€27,057 | +4.0% |
| Equity | 10/15 | €216,127 | €298,151 | +€82,024 | +38.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €206,127 | €288,151 | +€82,024 | +39.8% |
| Distributable reserves | 133 | €206,127 | €288,151 | +€82,024 | +39.8% |
| Amounts payable | 17/49 | €466,248 | €411,281 | -€54,967 | -11.8% |
| Amounts payable after more than one year | 17 | €388,038 | €325,349 | -€62,690 | -16.2% |
| Financial debts | 170/4 | €388,038 | €325,349 | -€62,690 | -16.2% |
| Amounts payable within one year | 42/48 | €78,209 | €85,900 | +€7,691 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €62,422 | €62,690 | +€268 | +0.4% |
| Trade debts | 44 | €3,306 | €980 | -€2,326 | -70.4% |
| Suppliers | 440/4 | €3,306 | €980 | -€2,326 | -70.4% |
| Taxes, remuneration and social security | 45 | €12,481 | €21,860 | +€9,378 | +75.1% |
| Taxes | 450/3 | €9,481 | €20,360 | +€10,878 | +115% |
| Remuneration and social security | 454/9 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Other amounts payable | 47/48 | - | €371 | +€371 | |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,647 | €40,738 | +€11,092 | +37.4% |
| Other operating charges | 640/8 | €62,616 | €3,670 | -€58,946 | -94.1% |
| Gross operating margin | 9900 | €121,878 | €163,365 | +€41,487 | +34.0% |
| Operating profit (loss) | 9901 | €29,616 | €118,957 | +€89,341 | +302% |
| Financial income | 75/76B | €2,012 | €0 | -€2,012 | -100.0% |
| Recurring financial income | 75 | €2,012 | €0 | -€2,012 | -100.0% |
| Financial charges | 65/66B | €7,648 | €14,419 | +€6,771 | +88.5% |
| Recurring financial charges | 65 | €7,648 | €14,419 | +€6,771 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €23,980 | €104,538 | +€80,558 | +336% |
| Income taxes | 67/77 | €5,469 | €22,514 | +€17,045 | +312% |
| Profit (loss) for the period | 9904 | €18,511 | €82,024 | +€63,513 | +343% |
| Profit (loss) for the period to be appropriated | 9905 | €18,511 | €82,024 | +€63,513 | +343% |
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 18 October 2026 via checked.be.