De Regge & Partners: what changed
Two financial 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 Regge & Partners
Largest movements
- Cash +€87,681
up €87,681 (+23.6%), from €370,807 to €458,488
mainly Net result for the year (+€269,000) and Other debts (+€79,592)
- Receivables within one year -€37,161
down €37,161 (-16.8%), from €220,653 to €183,491
- Other debts +€79,592
up €79,592 (+49.5%), from €160,728 to €240,319
- Tax, wage and social debts -€39,247
down €39,247 (-30.9%), from €126,990 to €87,744
of which Remuneration and social security: -€33,647
- Staff costs -€103,556
down €103,556 (-20.7%), from €500,859 to €397,303
- Gross operating margin -€26,464
down €26,464 (-3.6%), from €736,837 to €710,373
- Taxes -€11,451
down €11,451 (-74.5%), from €15,367 to €3,916
- Depreciation -€8,157
down €8,157 (-43.9%), from €18,599 to €10,442
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €633,317 | €673,510 | +€40,193 | +6.3% |
| Fixed assets | 21/28 | €24,554 | €15,613 | -€8,942 | -36.4% |
| Intangible fixed assets | 21 | €7,067 | €4,781 | -€2,287 | -32.4% |
| Tangible fixed assets | 22/27 | €16,544 | €9,889 | -€6,655 | -40.2% |
| Plant, machinery and equipment | 23 | €14,078 | €7,984 | -€6,095 | -43.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,466 | €1,906 | -€560 | -22.7% |
| Financial fixed assets | 28 | €943 | €943 | = | 0.0% |
| Current assets | 29/58 | €608,763 | €657,897 | +€49,134 | +8.1% |
| Amounts receivable within one year | 40/41 | €220,653 | €183,491 | -€37,161 | -16.8% |
| Trade receivables | 40 | €220,653 | €183,491 | -€37,161 | -16.8% |
| Cash at bank and in hand | 54/58 | €370,807 | €458,488 | +€87,681 | +23.6% |
| Deferred charges and accrued income | 490/1 | €17,303 | €15,918 | -€1,386 | -8.0% |
| Total equity and liabilities | 10/49 | €633,317 | €673,510 | +€40,193 | +6.3% |
| Equity | 10/15 | €221,151 | €221,151 | = | 0.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €202,151 | €202,151 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,155 | €2,155 | = | 0.0% |
| Distributable reserves | 133 | €199,996 | €199,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €412,166 | €452,359 | +€40,193 | +9.8% |
| Amounts payable within one year | 42/48 | €407,675 | €452,359 | +€44,683 | +11.0% |
| Trade debts | 44 | €119,957 | €124,296 | +€4,339 | +3.6% |
| Suppliers | 440/4 | €119,957 | €124,296 | +€4,339 | +3.6% |
| Taxes, remuneration and social security | 45 | €126,990 | €87,744 | -€39,247 | -30.9% |
| Taxes | 450/3 | €58,092 | €52,492 | -€5,600 | -9.6% |
| Remuneration and social security | 454/9 | €68,898 | €35,251 | -€33,647 | -48.8% |
| Other amounts payable | 47/48 | €160,728 | €240,319 | +€79,592 | +49.5% |
| Accrued charges and deferred income | 492/3 | €4,491 | €0 | -€4,491 | -100% |
| Remuneration, social security and pensions | 62 | €500,859 | €397,303 | -€103,556 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,599 | €10,442 | -€8,157 | -43.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €5,233 | +€5,233 | |
| Other operating charges | 640/8 | €9,616 | €14,010 | +€4,394 | +45.7% |
| Non-recurring operating charges | 66A | €0 | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €736,837 | €710,373 | -€26,464 | -3.6% |
| Operating profit (loss) | 9901 | €207,764 | €273,385 | +€65,621 | +31.6% |
| Financial income | 75/76B | €117 | €571 | +€454 | +388% |
| Recurring financial income | 75 | €117 | €571 | +€454 | +388% |
| Financial charges | 65/66B | €1,288 | €1,039 | -€249 | -19.3% |
| Recurring financial charges | 65 | €1,288 | €1,039 | -€249 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €206,593 | €272,916 | +€66,324 | +32.1% |
| Income taxes | 67/77 | €15,367 | €3,916 | -€11,451 | -74.5% |
| Profit (loss) for the period | 9904 | €191,225 | €269,000 | +€77,775 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €191,225 | €269,000 | +€77,775 | +40.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.