A-E REGIS: what changed
Two fiscal 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.
A-E REGIS
Largest movements
- Receivables within one year +€64,366
up €64,366 (+419.2%), from €15,354 to €79,719
of which Other amounts receivable: +€43,311
- Cash +€18,350
up €18,350 (+12.5%), from €146,234 to €164,584
mainly Net result for the year (+€48,206) and Depreciation (+€28,081)
- Tangible fixed assets -€12,048
down €12,048 (-10.8%), from €111,919 to €99,871
of which Furniture and vehicles: -€10,265
- Reserves +€48,206
up €48,206 (+22.4%), from €215,032 to €263,238
- Accrued charges and deferred income +€22,762
new in 2025: €22,762
- Tax, wage and social debts +€11,884
up €11,884 (+248.0%), from €4,792 to €16,676
- Trade debts -€9,960
down €9,960 (-28.8%), from €34,591 to €24,631
- Gross operating margin -€51,006
down €51,006 (-34.0%), from €149,809 to €98,804
- Taxes -€13,151
down €13,151 (-44.0%), from €29,873 to €16,722
- Depreciation +€11,032
up €11,032 (+64.7%), from €17,050 to €28,081
- Financial income +€1,683
up €1,683 (+509.3%), from €330 to €2,013
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.
Cash bridge derived
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 | €276,817 | €349,667 | +€72,851 | +26.3% |
| Fixed assets | 21/28 | €112,817 | €100,409 | -€12,408 | -11.0% |
| Intangible fixed assets | 21 | €899 | €539 | -€360 | -40.1% |
| Tangible fixed assets | 22/27 | €111,919 | €99,871 | -€12,048 | -10.8% |
| Plant, machinery and equipment | 23 | €11,503 | €9,720 | -€1,783 | -15.5% |
| Furniture and vehicles | 24 | €100,415 | €90,151 | -€10,265 | -10.2% |
| Current assets | 29/58 | €163,999 | €249,258 | +€85,259 | +52.0% |
| Amounts receivable within one year | 40/41 | €15,354 | €79,719 | +€64,366 | +419.2% |
| Trade receivables | 40 | €9,427 | €30,482 | +€21,055 | +223.4% |
| Other amounts receivable | 41 | €5,927 | €49,237 | +€43,311 | +730.8% |
| Cash at bank and in hand | 54/58 | €146,234 | €164,584 | +€18,350 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,412 | €4,955 | +€2,543 | +105.4% |
| Total equity and liabilities | 10/49 | €276,817 | €349,667 | +€72,851 | +26.3% |
| Equity | 10/15 | €233,632 | €281,838 | +€48,206 | +20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,032 | €263,238 | +€48,206 | +22.4% |
| Distributable reserves | 133 | €215,032 | €263,238 | +€48,206 | +22.4% |
| Amounts payable | 17/49 | €43,184 | €67,829 | +€24,645 | +57.1% |
| Amounts payable within one year | 42/48 | €43,184 | €45,067 | +€1,883 | +4.4% |
| Trade debts | 44 | €34,591 | €24,631 | -€9,960 | -28.8% |
| Suppliers | 440/4 | €34,591 | €24,631 | -€9,960 | -28.8% |
| Taxes, remuneration and social security | 45 | €4,792 | €16,676 | +€11,884 | +248.0% |
| Taxes | 450/3 | €4,792 | €16,676 | +€11,884 | +248.0% |
| Other amounts payable | 47/48 | €3,801 | €3,760 | -€41 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €22,762 | +€22,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,050 | €28,081 | +€11,032 | +64.7% |
| Other operating charges | 640/8 | €6,251 | €6,710 | +€460 | +7.4% |
| Non-recurring operating charges | 66A | €11,184 | €996 | -€10,188 | -91.1% |
| Gross operating margin | 9900 | €149,809 | €98,804 | -€51,006 | -34.0% |
| Operating profit (loss) | 9901 | €115,326 | €63,016 | -€52,309 | -45.4% |
| Financial income | 75/76B | €330 | €2,013 | +€1,683 | +509.3% |
| Recurring financial income | 75 | €330 | €2,013 | +€1,683 | +509.3% |
| Financial charges | 65/66B | €664 | €102 | -€562 | -84.7% |
| Recurring financial charges | 65 | €664 | €102 | -€562 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €114,992 | €64,928 | -€50,064 | -43.5% |
| Income taxes | 67/77 | €29,873 | €16,722 | -€13,151 | -44.0% |
| Profit (loss) for the period | 9904 | €85,119 | €48,206 | -€36,913 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,119 | €48,206 | -€36,913 | -43.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.