GROUPE REGNIER: 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.
GROUPE REGNIER
Largest movements
- Cash -€45,093
down €45,093 (-97.7%), from €46,138 to €1,046
mainly Trade debts (-€112,394) and Debts after one year (-€35,847)
- Receivables within one year -€33,296
down €33,296 (-11.1%), from €298,701 to €265,405
of which Other amounts receivable: -€39,198
- Tangible fixed assets -€30,871
down €30,871 (-4.2%), from €731,286 to €700,415
of which Land and buildings: -€26,140
- Deferred charges and accrued income -€17,042
down €17,042 (-100%), from €17,042 to €0
- Trade debts -€112,394
down €112,394 (-80.7%), from €139,238 to €26,844
- Debts after one year -€35,847
down €35,847 (-4.8%), from €748,739 to €712,892
- Staff costs -€88,647
down €88,647, from €83,904 to -€4,743
- Gross operating margin -€78,386
down €78,386 (-56.0%), from €139,914 to €61,528
- Taxes +€3,528
up €3,528 (+596%), from €592 to €4,120
- Financial income +€2,188
up €2,188 (+55.3%), from €3,956 to €6,144
- Depreciation -€1,779
down €1,779 (-5.4%), from €32,650 to €30,871
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.
Derived cash bridge
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 | €1,111,542 | €981,816 | -€129,727 | -11.7% |
| Fixed assets | 21/28 | €731,410 | €700,539 | -€30,871 | -4.2% |
| Tangible fixed assets | 22/27 | €731,286 | €700,415 | -€30,871 | -4.2% |
| Land and buildings | 22 | €726,184 | €700,044 | -€26,140 | -3.6% |
| Furniture and vehicles | 24 | €5,102 | €371 | -€4,731 | -92.7% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €380,132 | €281,277 | -€98,855 | -26.0% |
| Stocks and contracts in progress | 3 | €18,251 | €14,827 | -€3,425 | -18.8% |
| Stocks | 30/36 | €18,251 | €14,827 | -€3,425 | -18.8% |
| Amounts receivable within one year | 40/41 | €298,701 | €265,405 | -€33,296 | -11.1% |
| Trade receivables | 40 | €259,502 | €265,405 | +€5,902 | +2.3% |
| Other amounts receivable | 41 | €39,198 | €0 | -€39,198 | -100% |
| Cash at bank and in hand | 54/58 | €46,138 | €1,046 | -€45,093 | -97.7% |
| Deferred charges and accrued income | 490/1 | €17,042 | €0 | -€17,042 | -100% |
| Total equity and liabilities | 10/49 | €1,111,542 | €981,816 | -€129,727 | -11.7% |
| Equity | 10/15 | €142,130 | €142,582 | +€452 | +0.3% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €9,916 | €9,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,057 | €33,509 | +€452 | +1.4% |
| Amounts payable | 17/49 | €969,412 | €839,234 | -€130,178 | -13.4% |
| Amounts payable after more than one year | 17 | €748,739 | €712,892 | -€35,847 | -4.8% |
| Financial debts | 170/4 | €748,739 | €712,892 | -€35,847 | -4.8% |
| Amounts payable within one year | 42/48 | €220,673 | €125,692 | -€94,981 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €44,458 | €42,268 | -€2,190 | -4.9% |
| Trade debts | 44 | €139,238 | €26,844 | -€112,394 | -80.7% |
| Suppliers | 440/4 | €139,238 | €26,844 | -€112,394 | -80.7% |
| Advances received on contracts in progress | 46 | €30,464 | €41,180 | +€10,716 | +35.2% |
| Taxes, remuneration and social security | 45 | €6,513 | €15,340 | +€8,827 | +136% |
| Taxes | 450/3 | €2,243 | €11,070 | +€8,827 | +393% |
| Remuneration and social security | 454/9 | €4,270 | €4,270 | = | 0.0% |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Accrued charges and deferred income | 492/3 | €0 | €650 | +€650 | |
| Remuneration, social security and pensions | 62 | €83,904 | -€4,743 | -€88,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,650 | €30,871 | -€1,779 | -5.4% |
| Other operating charges | 640/8 | €5,108 | €5,580 | +€472 | +9.2% |
| Gross operating margin | 9900 | €139,914 | €61,528 | -€78,386 | -56.0% |
| Operating profit (loss) | 9901 | €18,251 | €29,820 | +€11,568 | +63.4% |
| Financial income | 75/76B | €3,956 | €6,144 | +€2,188 | +55.3% |
| Recurring financial income | 75 | €3,956 | €6,144 | +€2,188 | +55.3% |
| Financial charges | 65/66B | €31,593 | €31,392 | -€201 | -0.6% |
| Recurring financial charges | 65 | €31,593 | €31,392 | -€201 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,386 | €4,572 | +€13,958 | |
| Income taxes | 67/77 | €592 | €4,120 | +€3,528 | +596% |
| Profit (loss) for the period | 9904 | -€9,978 | €452 | +€10,430 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,978 | €452 | +€10,430 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.