DE REGENT: 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.
DE REGENT
Largest movements
- Tangible fixed assets -€3,074
down €3,074 (-27.7%), from €11,115 to €8,041
of which Other tangible fixed assets: -€1,634
- Cash -€2,922
down €2,922 (-35.7%), from €8,179 to €5,257
mainly Net result for the year (-€22,895) and Stocks and contracts (-€1,990)
- Deferred charges and accrued income -€2,328
down €2,328 (-55.0%), from €4,233 to €1,905
- Stocks and contracts +€1,990
up €1,990 (+133.9%), from €1,486 to €3,477
- Receivables within one year +€623
up €623 (+24.8%), from €2,517 to €3,140
- Profit (loss) carried forward -€22,895
down €22,895 (-27.6%), from -€83,038 to -€105,933
- Other debts +€16,377
up €16,377 (+16.0%), from €102,596 to €118,974
- Trade debts +€782
up €782 (+105.4%), from €742 to €1,524
- Gross operating margin -€28,511
down €28,511 (-58.8%), from €48,460 to €19,949
- Staff costs +€6,379
up €6,379 (+21.5%), from €29,638 to €36,016
- Depreciation -€791
down €791 (-14.3%), from €5,545 to €4,754
- Other operating charges -€625
down €625 (-25.9%), from €2,410 to €1,785
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 | €27,861 | €22,005 | -€5,855 | -21.0% |
| Fixed assets | 21/28 | €11,446 | €8,226 | -€3,219 | -28.1% |
| Intangible fixed assets | 21 | €163 | €18 | -€145 | -88.8% |
| Tangible fixed assets | 22/27 | €11,115 | €8,041 | -€3,074 | -27.7% |
| Plant, machinery and equipment | 23 | €5,327 | €3,887 | -€1,440 | -27.0% |
| Other tangible fixed assets | 26 | €5,788 | €4,154 | -€1,634 | -28.2% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €16,415 | €13,779 | -€2,636 | -16.1% |
| Stocks and contracts in progress | 3 | €1,486 | €3,477 | +€1,990 | +133.9% |
| Stocks | 30/36 | €1,486 | €3,477 | +€1,990 | +133.9% |
| Amounts receivable within one year | 40/41 | €2,517 | €3,140 | +€623 | +24.8% |
| Other amounts receivable | 41 | €2,517 | €3,140 | +€623 | +24.8% |
| Cash at bank and in hand | 54/58 | €8,179 | €5,257 | -€2,922 | -35.7% |
| Deferred charges and accrued income | 490/1 | €4,233 | €1,905 | -€2,328 | -55.0% |
| Total equity and liabilities | 10/49 | €27,861 | €22,005 | -€5,855 | -21.0% |
| Equity | 10/15 | -€83,038 | -€105,933 | -€22,895 | -27.6% |
| Profit (loss) carried forward | 14 | -€83,038 | -€105,933 | -€22,895 | -27.6% |
| Amounts payable | 17/49 | €110,899 | €127,938 | +€17,039 | +15.4% |
| Amounts payable within one year | 42/48 | €110,643 | €127,938 | +€17,295 | +15.6% |
| Trade debts | 44 | €742 | €1,524 | +€782 | +105.4% |
| Suppliers | 440/4 | €742 | €1,524 | +€782 | +105.4% |
| Taxes, remuneration and social security | 45 | €7,305 | €7,440 | +€136 | +1.9% |
| Taxes | 450/3 | €3,833 | €3,094 | -€739 | -19.3% |
| Remuneration and social security | 454/9 | €3,471 | €4,346 | +€875 | +25.2% |
| Other amounts payable | 47/48 | €102,596 | €118,974 | +€16,377 | +16.0% |
| Accrued charges and deferred income | 492/3 | €256 | - | -€256 | |
| Remuneration, social security and pensions | 62 | €29,638 | €36,016 | +€6,379 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,545 | €4,754 | -€791 | -14.3% |
| Other operating charges | 640/8 | €2,410 | €1,785 | -€625 | -25.9% |
| Gross operating margin | 9900 | €48,460 | €19,949 | -€28,511 | -58.8% |
| Operating profit (loss) | 9901 | €10,868 | -€22,606 | -€33,474 | |
| Financial income | 75/76B | €7 | €2 | -€6 | -79.1% |
| Recurring financial income | 75 | €7 | €2 | -€6 | -79.1% |
| Financial charges | 65/66B | €46 | €46 | +€1 | +2.0% |
| Recurring financial charges | 65 | €46 | €46 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,830 | -€22,651 | -€33,480 | |
| Income taxes | 67/77 | €228 | €244 | +€16 | +7.0% |
| Profit (loss) for the period | 9904 | €10,602 | -€22,895 | -€33,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,602 | -€22,895 | -€33,496 |
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 6 October 2026 via checked.be.