REGENERATE: 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.
REGENERATE
Largest movements
- Cash -€38,909
down €38,909 (-78.9%), from €49,291 to €10,382
mainly Net result for the year (-€28,682) and Other debts (-€12,021)
- Deferred charges and accrued income -€1,921
down €1,921 (-100.0%), from €1,921 to €0
- Tangible fixed assets -€1,609
down €1,609 (-43.9%), from €3,661 to €2,052
- Reserves -€27,750
down €27,750 (-100.0%), from €27,750 to €0
- Debts after one year +€15,000
new in 2025: €15,000
- Other debts -€12,021
down €12,021 (-79.4%), from €15,144 to €3,123
- Profit (loss) carried forward -€10,933
new in 2025: -€10,933
- Tax, wage and social debts -€5,813
down €5,813 (-85.3%), from €6,813 to €1,000
of which Taxes: -€3,213
- Gross operating margin +€19,413
up €19,413 (+43.2%), from -€44,949 to -€25,536
- Financial charges -€826
down €826 (-83.3%), from €992 to €166
- Write-downs +€700
new in 2025: €700
- Other operating charges +€490
up €490 (+269.8%), from €182 to €672
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.
Cash bridge derived
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 | €54,872 | €12,537 | -€42,335 | -77.2% |
| Fixed assets | 21/28 | €3,661 | €2,052 | -€1,609 | -43.9% |
| Tangible fixed assets | 22/27 | €3,661 | €2,052 | -€1,609 | -43.9% |
| Furniture and vehicles | 24 | €3,661 | €2,052 | -€1,609 | -43.9% |
| Current assets | 29/58 | €51,211 | €10,485 | -€40,727 | -79.5% |
| Amounts receivable within one year | 40/41 | €0 | €103 | +€103 | |
| Trade receivables | 40 | €0 | €10 | +€10 | |
| Other amounts receivable | 41 | €0 | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €49,291 | €10,382 | -€38,909 | -78.9% |
| Deferred charges and accrued income | 490/1 | €1,921 | €0 | -€1,921 | -100.0% |
| Total equity and liabilities | 10/49 | €54,872 | €12,537 | -€42,335 | -77.2% |
| Equity | 10/15 | €31,750 | -€6,933 | -€38,682 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €27,750 | €0 | -€27,750 | -100.0% |
| Distributable reserves | 133 | €27,750 | €0 | -€27,750 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€10,933 | -€10,933 | |
| Amounts payable | 17/49 | €23,122 | €19,469 | -€3,653 | -15.8% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €22,274 | €4,469 | -€17,805 | -79.9% |
| Trade debts | 44 | €317 | €346 | +€29 | +9.2% |
| Suppliers | 440/4 | €317 | €346 | +€29 | +9.2% |
| Taxes, remuneration and social security | 45 | €6,813 | €1,000 | -€5,813 | -85.3% |
| Taxes | 450/3 | €4,213 | €1,000 | -€3,213 | -76.3% |
| Remuneration and social security | 454/9 | €2,600 | €0 | -€2,600 | -100.0% |
| Other amounts payable | 47/48 | €15,144 | €3,123 | -€12,021 | -79.4% |
| Accrued charges and deferred income | 492/3 | €848 | €0 | -€848 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,609 | €1,609 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €700 | +€700 | |
| Other operating charges | 640/8 | €182 | €672 | +€490 | +269.8% |
| Gross operating margin | 9900 | -€44,949 | -€25,536 | +€19,413 | +43.2% |
| Operating profit (loss) | 9901 | -€46,740 | -€28,517 | +€18,223 | +39.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €992 | €166 | -€826 | -83.3% |
| Recurring financial charges | 65 | €992 | €166 | -€826 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,732 | -€28,682 | +€19,049 | +39.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€47,732 | -€28,682 | +€19,049 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,732 | -€28,682 | +€19,049 | +39.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.