REGEN 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.
REGEN CONSULTING
Largest movements
- Cash -€18,500
down €18,500 (-19.6%), from €94,428 to €75,928
mainly Receivables within one year (-€16,696) and Tax, wage and social debts (-€12,713)
- Receivables within one year +€16,696
up €16,696 (+211%), from €7,902 to €24,598
of which Trade receivables: +€15,796
- Tangible fixed assets -€9,498
down €9,498 (-75.7%), from €12,552 to €3,054
of which Furniture and vehicles: -€8,666
- Deferred charges and accrued income -€1,797
down €1,797 (-77.7%), from €2,313 to €517
- Tax, wage and social debts -€12,713
down €12,713 (-49.2%), from €25,856 to €13,144
- Trade debts -€2,629
down €2,629 (-87.1%), from €3,018 to €389
- Reserves +€2,217
up €2,217 (+2.7%), from €81,432 to €83,649
- Gross operating margin -€42,174
down €42,174 (-73.9%), from €57,063 to €14,889
- Taxes -€8,963
down €8,963 (-80.3%), from €11,163 to €2,200
- Financial income -€738
down €738 (-97.8%), from €755 to €17
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 | €117,445 | €104,347 | -€13,098 | -11.2% |
| Fixed assets | 21/28 | €12,802 | €3,304 | -€9,498 | -74.2% |
| Tangible fixed assets | 22/27 | €12,552 | €3,054 | -€9,498 | -75.7% |
| Plant, machinery and equipment | 23 | €2,092 | €1,260 | -€832 | -39.8% |
| Furniture and vehicles | 24 | €10,460 | €1,794 | -€8,666 | -82.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €104,643 | €101,042 | -€3,600 | -3.4% |
| Amounts receivable within one year | 40/41 | €7,902 | €24,598 | +€16,696 | +211% |
| Trade receivables | 40 | €7,902 | €23,698 | +€15,796 | +200% |
| Other amounts receivable | 41 | - | €900 | +€900 | |
| Cash at bank and in hand | 54/58 | €94,428 | €75,928 | -€18,500 | -19.6% |
| Deferred charges and accrued income | 490/1 | €2,313 | €517 | -€1,797 | -77.7% |
| Total equity and liabilities | 10/49 | €117,445 | €104,347 | -€13,098 | -11.2% |
| Equity | 10/15 | €88,432 | €90,649 | +€2,217 | +2.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | - | €7,000 | +€7,000 | |
| Issued capital | 100 | - | €7,000 | +€7,000 | |
| Reserves | 13 | €81,432 | €83,649 | +€2,217 | +2.7% |
| Distributable reserves | 133 | €81,432 | €83,649 | +€2,217 | +2.7% |
| Amounts payable | 17/49 | €29,012 | €13,697 | -€15,315 | -52.8% |
| Amounts payable within one year | 42/48 | €29,012 | €13,697 | -€15,315 | -52.8% |
| Trade debts | 44 | €3,018 | €389 | -€2,629 | -87.1% |
| Suppliers | 440/4 | €3,018 | €389 | -€2,629 | -87.1% |
| Taxes, remuneration and social security | 45 | €25,856 | €13,144 | -€12,713 | -49.2% |
| Taxes | 450/3 | €25,856 | €13,144 | -€12,713 | -49.2% |
| Other amounts payable | 47/48 | €138 | €165 | +€27 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,070 | €9,498 | +€428 | +4.7% |
| Other operating charges | 640/8 | €507 | €925 | +€418 | +82.5% |
| Gross operating margin | 9900 | €57,063 | €14,889 | -€42,174 | -73.9% |
| Operating profit (loss) | 9901 | €47,486 | €4,466 | -€43,020 | -90.6% |
| Financial income | 75/76B | €755 | €17 | -€738 | -97.8% |
| Recurring financial income | 75 | €755 | €17 | -€738 | -97.8% |
| Financial charges | 65/66B | €164 | €66 | -€98 | -59.7% |
| Recurring financial charges | 65 | €164 | €66 | -€98 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €48,077 | €4,417 | -€43,661 | -90.8% |
| Income taxes | 67/77 | €11,163 | €2,200 | -€8,963 | -80.3% |
| Profit (loss) for the period | 9904 | €36,915 | €2,217 | -€34,698 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,915 | €2,217 | -€34,698 | -94.0% |
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 23 October 2026 via checked.be.