In Hyper-V on Windows Server 2016, .vmrs files store the running state of virtual machines (VMs). When a VM is up and running, the size of the .vmrs file is equal to that of the configured RAM of the VM. When you back up the VM, the Hyper-V Volume Shadow Copy Service (VSS) writer also returns the .vmrs file as the file to be backed up.
In this situation, when you do incremental backups, the actual incremental data may be much less than the actual data that's being backed up. For example, when the size of the updated data is 5 GB, the actual data that's being backed up may be 105 GB if the size of the RAM that's configured for the VM is 100 GB.