REGENBOOGWORM: 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.
REGENBOOGWORM
Largest movements
- Tangible fixed assets -€8,262
down €8,262 (-71.5%), from €11,554 to €3,291
of which Furniture and vehicles: -€5,933
- Cash -€2,945
down €2,945 (-8.2%), from €36,042 to €33,097
mainly Debts after one year (-€9,339) and Net result for the year (-€5,971)
- Receivables within one year +€1,353
up €1,353 (+297%), from €456 to €1,809
of which Other amounts receivable: +€1,353
- Debts after one year -€9,339
down €9,339 (-100%), from €9,339 to €0
- Current portion of long-term debt +€6,658
up €6,658 (+248%), from €2,681 to €9,339
- Profit (loss) carried forward -€5,971
down €5,971 (-43.2%), from €13,812 to €7,842
- Trade debts -€2,701
down €2,701 (-64.1%), from €4,213 to €1,511
- Other debts +€1,506
up €1,506 (+14.3%), from €10,548 to €12,054
- Gross operating margin -€11,028
down €11,028 (-77.1%), from €14,312 to €3,284
- Taxes -€1,397
down €1,397 (-88.4%), from €1,580 to €183
- Depreciation -€895
down €895 (-9.8%), from €9,157 to €8,262
- Financial charges -€507
down €507 (-71.0%), from €714 to €207
- Other operating charges -€376
down €376 (-38.5%), from €979 to €602
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 | €51,973 | €42,689 | -€9,284 | -17.9% |
| Fixed assets | 21/28 | €11,604 | €3,341 | -€8,262 | -71.2% |
| Tangible fixed assets | 22/27 | €11,554 | €3,291 | -€8,262 | -71.5% |
| Plant, machinery and equipment | 23 | €1,817 | €522 | -€1,295 | -71.3% |
| Furniture and vehicles | 24 | €6,595 | €662 | -€5,933 | -90.0% |
| Other tangible fixed assets | 26 | €3,142 | €2,107 | -€1,034 | -32.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €40,370 | €39,348 | -€1,022 | -2.5% |
| Stocks and contracts in progress | 3 | €3,215 | €3,732 | +€516 | +16.1% |
| Stocks | 30/36 | €3,215 | €3,732 | +€516 | +16.1% |
| Amounts receivable within one year | 40/41 | €456 | €1,809 | +€1,353 | +297% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €456 | €1,809 | +€1,353 | +297% |
| Cash at bank and in hand | 54/58 | €36,042 | €33,097 | -€2,945 | -8.2% |
| Deferred charges and accrued income | 490/1 | €656 | €711 | +€55 | +8.3% |
| Total equity and liabilities | 10/49 | €51,973 | €42,689 | -€9,284 | -17.9% |
| Equity | 10/15 | €21,443 | €15,472 | -€5,971 | -27.8% |
| Contributions | 10/11 | €398 | €398 | = | 0.0% |
| Reserves | 13 | €7,232 | €7,232 | = | 0.0% |
| Distributable reserves | 133 | €7,232 | €7,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,812 | €7,842 | -€5,971 | -43.2% |
| Amounts payable | 17/49 | €30,530 | €27,217 | -€3,314 | -10.9% |
| Amounts payable after more than one year | 17 | €9,339 | €0 | -€9,339 | -100% |
| Financial debts | 170/4 | €9,339 | €0 | -€9,339 | -100% |
| Amounts payable within one year | 42/48 | €21,191 | €27,217 | +€6,026 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €2,681 | €9,339 | +€6,658 | +248% |
| Trade debts | 44 | €4,213 | €1,511 | -€2,701 | -64.1% |
| Suppliers | 440/4 | €4,213 | €1,511 | -€2,701 | -64.1% |
| Taxes, remuneration and social security | 45 | €3,749 | €4,313 | +€563 | +15.0% |
| Taxes | 450/3 | €3,749 | €4,313 | +€563 | +15.0% |
| Other amounts payable | 47/48 | €10,548 | €12,054 | +€1,506 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,157 | €8,262 | -€895 | -9.8% |
| Other operating charges | 640/8 | €979 | €602 | -€376 | -38.5% |
| Gross operating margin | 9900 | €14,312 | €3,284 | -€11,028 | -77.1% |
| Operating profit (loss) | 9901 | €4,176 | -€5,581 | -€9,757 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -95.7% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -95.7% |
| Financial charges | 65/66B | €714 | €207 | -€507 | -71.0% |
| Recurring financial charges | 65 | €714 | €207 | -€507 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €3,472 | -€5,788 | -€9,260 | |
| Income taxes | 67/77 | €1,580 | €183 | -€1,397 | -88.4% |
| Profit (loss) for the period | 9904 | €1,892 | -€5,971 | -€7,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,892 | -€5,971 | -€7,863 |
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 18 October 2026 via checked.be.