REGAIN: 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.
REGAIN
Largest movements
- Cash -€39,507
down €39,507 (-77.4%), from €51,050 to €11,543
mainly Trade debts (-€36,406) and Net result for the year (-€29,339)
- Receivables within one year -€35,262
down €35,262 (-59.6%), from €59,152 to €23,890
of which Trade receivables: -€34,383
- Deferred charges and accrued income +€22,803
up €22,803 (+398%), from €5,730 to €28,533
- Tangible fixed assets -€14,841
down €14,841 (-34.6%), from €42,954 to €28,113
of which Furniture and vehicles: -€10,171
- Stocks and contracts +€11,106
up €11,106 (+4.3%), from €259,573 to €270,679
- Trade debts -€36,406
down €36,406 (-41.2%), from €88,451 to €52,045
- Profit (loss) carried forward -€29,339
down €29,339 (-34.1%), from -€86,043 to -€115,382
- Other debts +€11,277
up €11,277 (+4.3%), from €260,000 to €271,277
- Tax, wage and social debts +€4,212
up €4,212 (+12.2%), from €34,402 to €38,614
of which Taxes: +€3,331
- Gross operating margin -€25,620
down €25,620 (-17.7%), from €145,144 to €119,524
- Staff costs +€13,204
up €13,204 (+11.4%), from €116,281 to €129,486
- Write-downs -€1,796
down €1,796, from €898 to -€898
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 | €420,266 | €363,699 | -€56,567 | -13.5% |
| Fixed assets | 21/28 | €44,761 | €29,055 | -€15,706 | -35.1% |
| Intangible fixed assets | 21 | €1,807 | €942 | -€865 | -47.9% |
| Tangible fixed assets | 22/27 | €42,954 | €28,113 | -€14,841 | -34.6% |
| Furniture and vehicles | 24 | €28,265 | €18,094 | -€10,171 | -36.0% |
| Other tangible fixed assets | 26 | €14,689 | €10,019 | -€4,670 | -31.8% |
| Current assets | 29/58 | €375,505 | €334,644 | -€40,861 | -10.9% |
| Stocks and contracts in progress | 3 | €259,573 | €270,679 | +€11,106 | +4.3% |
| Stocks | 30/36 | €259,573 | €270,679 | +€11,106 | +4.3% |
| Amounts receivable within one year | 40/41 | €59,152 | €23,890 | -€35,262 | -59.6% |
| Trade receivables | 40 | €58,049 | €23,666 | -€34,383 | -59.2% |
| Other amounts receivable | 41 | €1,103 | €224 | -€880 | -79.7% |
| Cash at bank and in hand | 54/58 | €51,050 | €11,543 | -€39,507 | -77.4% |
| Deferred charges and accrued income | 490/1 | €5,730 | €28,533 | +€22,803 | +398% |
| Total equity and liabilities | 10/49 | €420,266 | €363,699 | -€56,567 | -13.5% |
| Equity | 10/15 | €31,103 | €1,764 | -€29,339 | -94.3% |
| Contributions | 10/11 | €101,800 | €101,800 | = | 0.0% |
| Capital | 10 | €101,800 | €101,800 | = | 0.0% |
| Issued capital | 100 | €101,800 | €101,800 | = | 0.0% |
| Reserves | 13 | €15,346 | €15,346 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,173 | €2,173 | = | 0.0% |
| Legal reserve | 130 | €2,173 | €2,173 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,357 | €12,357 | = | 0.0% |
| Distributable reserves | 133 | €816 | €816 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,043 | -€115,382 | -€29,339 | -34.1% |
| Amounts payable | 17/49 | €389,163 | €361,935 | -€27,228 | -7.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €389,163 | €361,935 | -€27,228 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €2,259 | €0 | -€2,259 | -100% |
| Trade debts | 44 | €88,451 | €52,045 | -€36,406 | -41.2% |
| Suppliers | 440/4 | €88,451 | €52,045 | -€36,406 | -41.2% |
| Advances received on contracts in progress | 46 | €4,052 | €0 | -€4,052 | -100% |
| Taxes, remuneration and social security | 45 | €34,402 | €38,614 | +€4,212 | +12.2% |
| Taxes | 450/3 | €19,350 | €22,681 | +€3,331 | +17.2% |
| Remuneration and social security | 454/9 | €15,052 | €15,933 | +€881 | +5.9% |
| Other amounts payable | 47/48 | €260,000 | €271,277 | +€11,277 | +4.3% |
| Remuneration, social security and pensions | 62 | €116,281 | €129,486 | +€13,204 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,032 | €17,078 | -€954 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €898 | -€898 | -€1,796 | |
| Other operating charges | 640/8 | €927 | €1,428 | +€501 | +54.1% |
| Gross operating margin | 9900 | €145,144 | €119,524 | -€25,620 | -17.7% |
| Operating profit (loss) | 9901 | €9,006 | -€27,570 | -€36,576 | |
| Financial income | 75/76B | €432 | €443 | +€10 | +2.4% |
| Recurring financial income | 75 | €432 | €443 | +€10 | +2.4% |
| Financial charges | 65/66B | €2,611 | €2,212 | -€400 | -15.3% |
| Recurring financial charges | 65 | €2,611 | €2,212 | -€400 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €6,827 | -€29,339 | -€36,166 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €6,827 | -€29,339 | -€36,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,827 | -€29,339 | -€36,166 |
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 14 October 2026 via checked.be.