REG CONSULTING: 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.
REG CONSULTING
Largest movements
- Cash -€33,657
down €33,657 (-19.9%), from €169,034 to €135,377
mainly Contributions, distributions and other (-€100,000) and Current portion of long-term debt (-€4,471)
- Tangible fixed assets -€7,445
down €7,445 (-65.3%), from €11,397 to €3,952
of which Furniture and vehicles: -€6,776
- Reserves -€36,267
down €36,267 (-22.8%), from €158,812 to €122,545
- Current portion of long-term debt -€4,471
no longer reported in 2025 (was €4,471)
- Gross operating margin +€7,500
up €7,500 (+9.3%), from €80,544 to €88,044
- Taxes +€1,613
up €1,613 (+10.0%), from €16,076 to €17,689
- Financial income +€1,344
up €1,344 (+275%), from €488 to €1,832
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 | €183,647 | €141,840 | -€41,807 | -22.8% |
| Fixed assets | 21/28 | €11,397 | €3,952 | -€7,445 | -65.3% |
| Tangible fixed assets | 22/27 | €11,397 | €3,952 | -€7,445 | -65.3% |
| Plant, machinery and equipment | 23 | €975 | €306 | -€669 | -68.6% |
| Furniture and vehicles | 24 | €10,422 | €3,646 | -€6,776 | -65.0% |
| Current assets | 29/58 | €172,250 | €137,888 | -€34,362 | -19.9% |
| Amounts receivable within one year | 40/41 | €69 | €69 | = | 0.0% |
| Other amounts receivable | 41 | €69 | €69 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €169,034 | €135,377 | -€33,657 | -19.9% |
| Deferred charges and accrued income | 490/1 | €3,147 | €2,442 | -€705 | -22.4% |
| Total equity and liabilities | 10/49 | €183,647 | €141,840 | -€41,807 | -22.8% |
| Equity | 10/15 | €161,812 | €125,545 | -€36,267 | -22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €158,812 | €122,545 | -€36,267 | -22.8% |
| Distributable reserves | 133 | €158,812 | €122,545 | -€36,267 | -22.8% |
| Amounts payable | 17/49 | €21,835 | €16,295 | -€5,540 | -25.4% |
| Amounts payable within one year | 42/48 | €21,835 | €16,295 | -€5,540 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €4,471 | - | -€4,471 | |
| Trade debts | 44 | €3,076 | €1,385 | -€1,691 | -55.0% |
| Suppliers | 440/4 | €3,076 | €1,385 | -€1,691 | -55.0% |
| Taxes, remuneration and social security | 45 | €13,100 | €14,396 | +€1,296 | +9.9% |
| Taxes | 450/3 | €13,100 | €14,396 | +€1,296 | +9.9% |
| Other amounts payable | 47/48 | €1,188 | €514 | -€674 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,544 | €7,445 | -€99 | -1.3% |
| Other operating charges | 640/8 | €1,151 | €847 | -€304 | -26.4% |
| Gross operating margin | 9900 | €80,544 | €88,044 | +€7,500 | +9.3% |
| Operating profit (loss) | 9901 | €71,849 | €79,752 | +€7,903 | +11.0% |
| Financial income | 75/76B | €488 | €1,832 | +€1,344 | +275% |
| Recurring financial income | 75 | €488 | €1,832 | +€1,344 | +275% |
| Financial charges | 65/66B | €48 | €162 | +€114 | +238% |
| Recurring financial charges | 65 | €48 | €162 | +€114 | +238% |
| Profit (loss) for the period before taxes | 9903 | €72,289 | €81,422 | +€9,133 | +12.6% |
| Income taxes | 67/77 | €16,076 | €17,689 | +€1,613 | +10.0% |
| Profit (loss) for the period | 9904 | €56,213 | €63,733 | +€7,520 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,213 | €63,733 | +€7,520 | +13.4% |
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 16 October 2026 via checked.be.