RIEMENS and PARTNERS: what changed
RIEMENS and PARTNERS
Largest movements
- Receivables within one year -€49,323
down €49,323 (-11.7%), from €422,329 to €373,007
of which Trade receivables: -€75,666
- Cash -€31,616
down €31,616 (-13.4%), from €235,169 to €203,553
mainly Other debts (-€60,000) and Stocks and contracts (-€27,025)
- Stocks and contracts +€27,025
up €27,025 (+22.7%), from €119,113 to €146,138
- Tangible fixed assets -€22,840
down €22,840 (-24.6%), from €92,835 to €69,995
of which Furniture and vehicles: -€15,163
- Other debts -€60,000
down €60,000 (-100%), from €60,000 to €0
- Tax, wage and social debts -€18,211
down €18,211 (-38.3%), from €47,486 to €29,275
of which Taxes: -€18,230
- Accrued charges and deferred income +€11,647
new in 2025: €11,647
- Reserves -€9,601
down €9,601 (-1.6%), from €583,545 to €573,945
of which Distributable reserves: -€9,601
- Gross operating margin -€65,783
down €65,783 (-16.9%), from €388,207 to €322,424
- Other operating charges -€7,660
down €7,660 (-24.9%), from €30,758 to €23,098
- Staff costs +€7,014
up €7,014 (+2.8%), from €254,900 to €261,913
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €886,213 | €804,832 | -€81,381 | -9.2% |
| Fixed assets | 21/28 | €96,512 | €71,368 | -€25,144 | -26.1% |
| Intangible fixed assets | 21 | €3,548 | €1,244 | -€2,304 | -64.9% |
| Tangible fixed assets | 22/27 | €92,835 | €69,995 | -€22,840 | -24.6% |
| Furniture and vehicles | 24 | €45,672 | €30,509 | -€15,163 | -33.2% |
| Other tangible fixed assets | 26 | €47,163 | €39,486 | -€7,677 | -16.3% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €789,701 | €733,464 | -€56,237 | -7.1% |
| Stocks and contracts in progress | 3 | €119,113 | €146,138 | +€27,025 | +22.7% |
| Stocks | 30/36 | €119,113 | €146,138 | +€27,025 | +22.7% |
| Amounts receivable within one year | 40/41 | €422,329 | €373,007 | -€49,323 | -11.7% |
| Trade receivables | 40 | €400,605 | €324,939 | -€75,666 | -18.9% |
| Other amounts receivable | 41 | €21,724 | €48,067 | +€26,343 | +121% |
| Cash at bank and in hand | 54/58 | €235,169 | €203,553 | -€31,616 | -13.4% |
| Deferred charges and accrued income | 490/1 | €13,090 | €10,766 | -€2,324 | -17.8% |
| Total equity and liabilities | 10/49 | €886,213 | €804,832 | -€81,381 | -9.2% |
| Equity | 10/15 | €729,504 | €719,903 | -€9,601 | -1.3% |
| Contributions | 10/11 | €145,959 | €145,959 | = | 0.0% |
| Capital | 10 | €145,959 | €145,959 | = | 0.0% |
| Issued capital | 100 | €145,959 | €145,959 | = | 0.0% |
| Reserves | 13 | €583,545 | €573,945 | -€9,601 | -1.6% |
| Non-distributable reserves | 130/1 | €14,596 | €14,596 | = | 0.0% |
| Legal reserve | 130 | €14,596 | €14,596 | = | 0.0% |
| Distributable reserves | 133 | €568,950 | €559,349 | -€9,601 | -1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,709 | €84,929 | -€71,781 | -45.8% |
| Amounts payable within one year | 42/48 | €156,709 | €73,282 | -€83,427 | -53.2% |
| Trade debts | 44 | €49,223 | €44,007 | -€5,217 | -10.6% |
| Suppliers | 440/4 | €49,223 | €44,007 | -€5,217 | -10.6% |
| Taxes, remuneration and social security | 45 | €47,486 | €29,275 | -€18,211 | -38.3% |
| Taxes | 450/3 | €39,700 | €21,471 | -€18,230 | -45.9% |
| Remuneration and social security | 454/9 | €7,786 | €7,805 | +€19 | +0.2% |
| Other amounts payable | 47/48 | €60,000 | €0 | -€60,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €11,647 | +€11,647 | |
| Non-recurring operating income | 76A | - | €16,060 | +€16,060 | |
| Remuneration, social security and pensions | 62 | €254,900 | €261,913 | +€7,014 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,637 | €40,703 | +€2,066 | +5.3% |
| Other operating charges | 640/8 | €30,758 | €23,098 | -€7,660 | -24.9% |
| Gross operating margin | 9900 | €388,207 | €322,424 | -€65,783 | -16.9% |
| Operating profit (loss) | 9901 | €63,912 | -€3,291 | -€67,203 | |
| Financial income | 75/76B | €741 | €1,485 | +€744 | +100% |
| Recurring financial income | 75 | €741 | €1,485 | +€744 | +100% |
| Financial charges | 65/66B | €941 | €814 | -€126 | -13.4% |
| Recurring financial charges | 65 | €941 | €814 | -€126 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €63,712 | -€2,620 | -€66,332 | |
| Income taxes | 67/77 | €3,789 | €6,981 | +€3,192 | +84.3% |
| Profit (loss) for the period | 9904 | €59,923 | -€9,601 | -€69,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,923 | -€9,601 | -€69,524 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.