REGADO: what changed
Two fiscal 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.
REGADO
Largest movements
- Cash -€64,781
down €64,781 (-45.6%), from €142,166 to €77,385
mainly Contributions, distributions and other (-€122,500) and Investment in fixed assets (net) (-€66,512)
- Tangible fixed assets +€57,868
up €57,868 (+260.4%), from €22,225 to €80,093
of which Furniture and vehicles: +€52,510
- Receivables within one year +€25,498
up €25,498 (+160.9%), from €15,850 to €41,348
of which Trade receivables: +€13,817
- Other debts +€122,140
up €122,140 (+1134.5%), from €10,766 to €132,906
- Reserves -€75,000
down €75,000 (-61.2%), from €122,500 to €47,500
- Trade debts -€16,692
down €16,692 (-71.2%), from €23,437 to €6,745
- Tax, wage and social debts -€15,476
down €15,476 (-77.8%), from €19,892 to €4,416
- Accrued charges and deferred income +€2,609
up €2,609 (+151.7%), from €1,720 to €4,329
- Gross operating margin +€28,737
up €28,737 (+55.5%), from €51,815 to €80,553
- Financial charges +€7,220
up €7,220 (+741.2%), from €974 to €8,194
- Taxes +€3,237
up €3,237 (+30.8%), from €10,517 to €13,755
- Depreciation +€3,191
up €3,191 (+48.8%), from €6,532 to €9,723
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.
Cash bridge derived
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 | €181,463 | €199,484 | +€18,020 | +9.9% |
| Fixed assets | 21/28 | €23,447 | €80,235 | +€56,789 | +242.2% |
| Intangible fixed assets | 21 | €1,222 | €142 | -€1,080 | -88.4% |
| Tangible fixed assets | 22/27 | €22,225 | €80,093 | +€57,868 | +260.4% |
| Furniture and vehicles | 24 | €16,427 | €68,937 | +€52,510 | +319.7% |
| Other tangible fixed assets | 26 | €5,798 | €11,157 | +€5,359 | +92.4% |
| Current assets | 29/58 | €158,016 | €119,248 | -€38,768 | -24.5% |
| Amounts receivable within one year | 40/41 | €15,850 | €41,348 | +€25,498 | +160.9% |
| Trade receivables | 40 | €15,850 | €29,667 | +€13,817 | +87.2% |
| Other amounts receivable | 41 | - | €11,681 | +€11,681 | |
| Cash at bank and in hand | 54/58 | €142,166 | €77,385 | -€64,781 | -45.6% |
| Deferred charges and accrued income | 490/1 | - | €515 | +€515 | |
| Total equity and liabilities | 10/49 | €181,463 | €199,484 | +€18,020 | +9.9% |
| Equity | 10/15 | €125,649 | €51,088 | -€74,561 | -59.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €122,500 | €47,500 | -€75,000 | -61.2% |
| Distributable reserves | 133 | €122,500 | €47,500 | -€75,000 | -61.2% |
| Profit (loss) carried forward | 14 | €649 | €1,088 | +€439 | +67.6% |
| Amounts payable | 17/49 | €55,814 | €148,396 | +€92,582 | +165.9% |
| Amounts payable within one year | 42/48 | €54,094 | €144,067 | +€89,972 | +166.3% |
| Trade debts | 44 | €23,437 | €6,745 | -€16,692 | -71.2% |
| Suppliers | 440/4 | €23,437 | €6,745 | -€16,692 | -71.2% |
| Taxes, remuneration and social security | 45 | €19,892 | €4,416 | -€15,476 | -77.8% |
| Taxes | 450/3 | €19,892 | €4,416 | -€15,476 | -77.8% |
| Other amounts payable | 47/48 | €10,766 | €132,906 | +€122,140 | +1134.5% |
| Accrued charges and deferred income | 492/3 | €1,720 | €4,329 | +€2,609 | +151.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,532 | €9,723 | +€3,191 | +48.8% |
| Other operating charges | 640/8 | €1,260 | €1,212 | -€48 | -3.8% |
| Gross operating margin | 9900 | €51,815 | €80,553 | +€28,737 | +55.5% |
| Operating profit (loss) | 9901 | €44,023 | €69,618 | +€25,595 | +58.1% |
| Financial income | 75/76B | €58 | €269 | +€211 | +361.4% |
| Recurring financial income | 75 | €58 | €269 | +€211 | +361.4% |
| Financial charges | 65/66B | €974 | €8,194 | +€7,220 | +741.2% |
| Recurring financial charges | 65 | €974 | €8,194 | +€7,220 | +741.2% |
| Profit (loss) for the period before taxes | 9903 | €43,107 | €61,693 | +€18,586 | +43.1% |
| Income taxes | 67/77 | €10,517 | €13,755 | +€3,237 | +30.8% |
| Profit (loss) for the period | 9904 | €32,590 | €47,939 | +€15,349 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,590 | €47,939 | +€15,349 | +47.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.