REGA-IT: 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.
REGA-IT
Largest movements
- Tangible fixed assets +€713,724
up €713,724 (+1,178%), from €60,597 to €774,320
of which Land and buildings: +€725,945
- Cash -€48,495
down €48,495 (-76.7%), from €63,222 to €14,726
mainly Investment in fixed assets (net) (-€747,314) and Net result for the year (-€16,315)
- Debts after one year +€657,481
up €657,481 (+11,370%), from €5,783 to €663,264
- Current portion of long-term debt +€31,573
up €31,573 (+414%), from €7,620 to €39,193
- Profit (loss) carried forward -€16,315
down €16,315, from €10,350 to -€5,965
- Tax, wage and social debts -€15,841
down €15,841 (-76.2%), from €20,776 to €4,935
of which Taxes: -€14,649
- Gross operating margin -€35,782
down €35,782 (-47.3%), from €75,578 to €39,796
- Depreciation +€22,221
up €22,221 (+195%), from €11,370 to €33,591
- Taxes -€19,197
down €19,197 (-98.6%), from €19,464 to €266
- Financial charges +€14,311
up €14,311 (+323%), from €4,428 to €18,739
- Other operating charges +€2,242
up €2,242 (+176%), from €1,278 to €3,520
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 | €157,205 | €824,299 | +€667,094 | +424% |
| Fixed assets | 21/28 | €65,858 | €779,582 | +€713,724 | +1,084% |
| Tangible fixed assets | 22/27 | €60,597 | €774,320 | +€713,724 | +1,178% |
| Land and buildings | 22 | €1,055 | €727,000 | +€725,945 | +68,804% |
| Plant, machinery and equipment | 23 | €11,967 | €13,774 | +€1,807 | +15.1% |
| Furniture and vehicles | 24 | €47,575 | €33,546 | -€14,028 | -29.5% |
| Financial fixed assets | 28 | €5,261 | €5,261 | = | 0.0% |
| Current assets | 29/58 | €91,347 | €44,718 | -€46,629 | -51.0% |
| Amounts receivable within one year | 40/41 | €22,870 | €23,386 | +€516 | +2.3% |
| Trade receivables | 40 | €21,642 | €14,851 | -€6,791 | -31.4% |
| Other amounts receivable | 41 | €1,228 | €8,535 | +€7,308 | +595% |
| Cash at bank and in hand | 54/58 | €63,222 | €14,726 | -€48,495 | -76.7% |
| Deferred charges and accrued income | 490/1 | €5,256 | €6,605 | +€1,350 | +25.7% |
| Total equity and liabilities | 10/49 | €157,205 | €824,299 | +€667,094 | +424% |
| Equity | 10/15 | €107,352 | €91,037 | -€16,315 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,402 | €78,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €357 | €357 | = | 0.0% |
| Reserves not available under the articles | 1311 | €357 | €357 | = | 0.0% |
| Distributable reserves | 133 | €78,045 | €78,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,350 | -€5,965 | -€16,315 | |
| Amounts payable | 17/49 | €49,853 | €733,263 | +€683,410 | +1,371% |
| Amounts payable after more than one year | 17 | €5,783 | €663,264 | +€657,481 | +11,370% |
| Financial debts | 170/4 | €5,783 | €663,264 | +€657,481 | +11,370% |
| Amounts payable within one year | 42/48 | €44,070 | €68,012 | +€23,942 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €7,620 | €39,193 | +€31,573 | +414% |
| Trade debts | 44 | €15,674 | €18,975 | +€3,301 | +21.1% |
| Suppliers | 440/4 | €15,674 | €18,975 | +€3,301 | +21.1% |
| Taxes, remuneration and social security | 45 | €20,776 | €4,935 | -€15,841 | -76.2% |
| Taxes | 450/3 | €19,583 | €4,935 | -€14,649 | -74.8% |
| Remuneration and social security | 454/9 | €1,193 | - | -€1,193 | |
| Other amounts payable | 47/48 | - | €4,909 | +€4,909 | |
| Accrued charges and deferred income | 492/3 | - | €1,987 | +€1,987 | |
| Non-recurring operating income | 76A | €25,271 | - | -€25,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,370 | €33,591 | +€22,221 | +195% |
| Other operating charges | 640/8 | €1,278 | €3,520 | +€2,242 | +176% |
| Gross operating margin | 9900 | €75,578 | €39,796 | -€35,782 | -47.3% |
| Operating profit (loss) | 9901 | €62,930 | €2,685 | -€60,246 | -95.7% |
| Financial income | 75/76B | €6 | €5 | -€1 | -22.3% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -22.3% |
| Financial charges | 65/66B | €4,428 | €18,739 | +€14,311 | +323% |
| Recurring financial charges | 65 | €4,428 | €18,739 | +€14,311 | +323% |
| Profit (loss) for the period before taxes | 9903 | €58,509 | -€16,049 | -€74,558 | |
| Income taxes | 67/77 | €19,464 | €266 | -€19,197 | -98.6% |
| Profit (loss) for the period | 9904 | €39,045 | -€16,315 | -€55,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,045 | -€16,315 | -€55,361 |
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 17 October 2026 via checked.be.