Quentin REGOUT: 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.
Quentin REGOUT
Largest movements
- Receivables within one year +€30,667
up €30,667 (+60.8%), from €50,472 to €81,139
of which Trade receivables: +€23,285
- Tangible fixed assets -€21,237
down €21,237 (-16.0%), from €133,012 to €111,775
of which Furniture and vehicles: -€15,383
- Cash +€4,484
up €4,484 (+2.1%), from €218,660 to €223,145
mainly Net result for the year (+€203,579) and Depreciation (+€39,092)
- Trade debts +€15,000
up €15,000 (+62.5%), from €24,016 to €39,016
- Profit (loss) carried forward -€12,421
down €12,421 (-14.0%), from €89,027 to €76,606
- Tax, wage and social debts +€11,256
up €11,256 (+38.7%), from €29,107 to €40,363
- Other debts +€9,130
up €9,130 (+4.4%), from €206,870 to €216,000
- Debts after one year -€8,842
down €8,842 (-27.9%), from €31,697 to €22,855
- Gross operating margin -€25,013
down €25,013 (-7.4%), from €337,679 to €312,667
- Taxes -€6,918
down €6,918 (-9.6%), from €72,385 to €65,467
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 | €409,678 | €424,141 | +€14,463 | +3.5% |
| Fixed assets | 21/28 | €133,012 | €111,775 | -€21,237 | -16.0% |
| Tangible fixed assets | 22/27 | €133,012 | €111,775 | -€21,237 | -16.0% |
| Plant, machinery and equipment | 23 | €297 | €154 | -€143 | -48.2% |
| Furniture and vehicles | 24 | €112,177 | €96,795 | -€15,383 | -13.7% |
| Other tangible fixed assets | 26 | €20,538 | €14,826 | -€5,711 | -27.8% |
| Current assets | 29/58 | €276,666 | €312,367 | +€35,700 | +12.9% |
| Amounts receivable within one year | 40/41 | €50,472 | €81,139 | +€30,667 | +60.8% |
| Trade receivables | 40 | €50,472 | €73,757 | +€23,285 | +46.1% |
| Other amounts receivable | 41 | - | €7,382 | +€7,382 | |
| Cash at bank and in hand | 54/58 | €218,660 | €223,145 | +€4,484 | +2.1% |
| Deferred charges and accrued income | 490/1 | €7,534 | €8,083 | +€549 | +7.3% |
| Total equity and liabilities | 10/49 | €409,678 | €424,141 | +€14,463 | +3.5% |
| Equity | 10/15 | €109,487 | €97,066 | -€12,421 | -11.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,027 | €76,606 | -€12,421 | -14.0% |
| Amounts payable | 17/49 | €300,191 | €327,076 | +€26,885 | +9.0% |
| Amounts payable after more than one year | 17 | €31,697 | €22,855 | -€8,842 | -27.9% |
| Financial debts | 170/4 | €31,697 | €22,855 | -€8,842 | -27.9% |
| Amounts payable within one year | 42/48 | €268,494 | €304,221 | +€35,726 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €8,501 | €8,842 | +€340 | +4.0% |
| Trade debts | 44 | €24,016 | €39,016 | +€15,000 | +62.5% |
| Suppliers | 440/4 | €24,016 | €39,016 | +€15,000 | +62.5% |
| Taxes, remuneration and social security | 45 | €29,107 | €40,363 | +€11,256 | +38.7% |
| Taxes | 450/3 | €29,107 | €40,363 | +€11,256 | +38.7% |
| Other amounts payable | 47/48 | €206,870 | €216,000 | +€9,130 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,156 | €39,092 | -€1,064 | -2.6% |
| Other operating charges | 640/8 | €2,679 | €3,174 | +€495 | +18.5% |
| Gross operating margin | 9900 | €337,679 | €312,667 | -€25,013 | -7.4% |
| Operating profit (loss) | 9901 | €294,845 | €270,401 | -€24,444 | -8.3% |
| Financial income | 75/76B | €0 | €354 | +€354 | |
| Recurring financial income | 75 | €0 | €354 | +€354 | |
| Financial charges | 65/66B | €1,236 | €1,709 | +€473 | +38.3% |
| Recurring financial charges | 65 | €1,236 | €1,709 | +€473 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €293,608 | €269,046 | -€24,562 | -8.4% |
| Income taxes | 67/77 | €72,385 | €65,467 | -€6,918 | -9.6% |
| Profit (loss) for the period | 9904 | €221,224 | €203,579 | -€17,645 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €221,224 | €203,579 | -€17,645 | -8.0% |
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 13 October 2026 via checked.be.