Attends Regarde: 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.
Attends Regarde
Largest movements
- Receivables within one year -€2,922
down €2,922 (-80.5%), from €3,630 to €708
- Cash +€2,278
up €2,278 (+3430.3%), from €66 to €2,344
mainly Net result for the year (+€3,583) and Receivables within one year (+€2,922)
- Tangible fixed assets -€1,557
down €1,557 (-29.7%), from €5,247 to €3,689
- Deferred charges and accrued income +€158
up €158 (+120.7%), from €131 to €290
- Other debts -€6,048
down €6,048 (-36.9%), from €16,409 to €10,361
- Profit (loss) carried forward +€3,583
up €3,583 (+25.2%), from -€14,211 to -€10,628
- Tax, wage and social debts +€226
up €226 (+8.4%), from €2,670 to €2,895
of which Remuneration and social security: +€1,120
- Trade debts +€196
up €196 (+16.3%), from €1,207 to €1,403
- Gross operating margin +€18,260
up €18,260, from -€12,977 to €5,284
- Depreciation +€422
up €422 (+37.2%), from €1,135 to €1,557
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 | €9,074 | €7,031 | -€2,044 | -22.5% |
| Fixed assets | 21/28 | €5,247 | €3,689 | -€1,557 | -29.7% |
| Tangible fixed assets | 22/27 | €5,247 | €3,689 | -€1,557 | -29.7% |
| Furniture and vehicles | 24 | €5,247 | €3,689 | -€1,557 | -29.7% |
| Current assets | 29/58 | €3,828 | €3,341 | -€486 | -12.7% |
| Amounts receivable within one year | 40/41 | €3,630 | €708 | -€2,922 | -80.5% |
| Trade receivables | 40 | €3,630 | €708 | -€2,922 | -80.5% |
| Cash at bank and in hand | 54/58 | €66 | €2,344 | +€2,278 | +3430.3% |
| Deferred charges and accrued income | 490/1 | €131 | €290 | +€158 | +120.7% |
| Total equity and liabilities | 10/49 | €9,074 | €7,031 | -€2,044 | -22.5% |
| Equity | 10/15 | -€11,211 | -€7,628 | +€3,583 | +32.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,211 | -€10,628 | +€3,583 | +25.2% |
| Amounts payable | 17/49 | €20,286 | €14,659 | -€5,626 | -27.7% |
| Amounts payable within one year | 42/48 | €20,286 | €14,659 | -€5,626 | -27.7% |
| Trade debts | 44 | €1,207 | €1,403 | +€196 | +16.3% |
| Suppliers | 440/4 | €1,207 | €1,403 | +€196 | +16.3% |
| Taxes, remuneration and social security | 45 | €2,670 | €2,895 | +€226 | +8.4% |
| Taxes | 450/3 | €1,070 | €175 | -€894 | -83.6% |
| Remuneration and social security | 454/9 | €1,600 | €2,720 | +€1,120 | +70.0% |
| Other amounts payable | 47/48 | €16,409 | €10,361 | -€6,048 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | €1,557 | +€422 | +37.2% |
| Other operating charges | 640/8 | - | €64 | +€64 | |
| Gross operating margin | 9900 | -€12,977 | €5,284 | +€18,260 | |
| Operating profit (loss) | 9901 | -€14,112 | €3,662 | +€17,774 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +4728.1% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +4728.1% |
| Financial charges | 65/66B | €100 | €95 | -€5 | -5.0% |
| Recurring financial charges | 65 | €100 | €95 | -€5 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,211 | €3,583 | +€17,794 | |
| Profit (loss) for the period | 9904 | -€14,211 | €3,583 | +€17,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,211 | €3,583 | +€17,794 |
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.