REGENERATIVE DESIGN: 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.
REGENERATIVE DESIGN
Largest movements
- Cash +€3,443
up €3,443 (+37.5%), from €9,185 to €12,628
mainly Tax, wage and social debts (+€4,592) and Net result for the year (+€1,678)
- Receivables within one year +€2,791
up €2,791 (+14.0%), from €19,945 to €22,736
of which Trade receivables: +€2,793
- Tangible fixed assets -€838
down €838 (-49.9%), from €1,681 to €843
- Current investments -€380
no longer reported in 2026 (was €380)
- Tax, wage and social debts +€4,592
up €4,592 (+67.8%), from €6,776 to €11,368
of which Taxes: +€4,592
- Other debts -€2,199
down €2,199 (-27.2%), from €8,077 to €5,878
- Profit (loss) carried forward +€1,896
up €1,896 (+28.3%), from -€6,711 to -€4,815
- Trade debts +€1,008
up €1,008 (+158.8%), from €635 to €1,643
- Gross operating margin -€5,328
down €5,328 (-59.5%), from €8,949 to €3,621
- Financial charges +€380
up €380 (+333.2%), from €114 to €494
- Depreciation +€145
up €145 (+20.8%), from €693 to €838
- Other operating charges +€94
up €94 (+18.2%), from €517 to €611
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,594 | €36,674 | +€5,080 | +16.1% |
| Fixed assets | 21/28 | €1,681 | €843 | -€838 | -49.9% |
| Tangible fixed assets | 22/27 | €1,681 | €843 | -€838 | -49.9% |
| Furniture and vehicles | 24 | €1,681 | €843 | -€838 | -49.9% |
| Current assets | 29/58 | €29,913 | €35,831 | +€5,918 | +19.8% |
| Amounts receivable within one year | 40/41 | €19,945 | €22,736 | +€2,791 | +14.0% |
| Trade receivables | 40 | €19,943 | €22,736 | +€2,793 | +14.0% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Current investments | 50/53 | €380 | - | -€380 | |
| Cash at bank and in hand | 54/58 | €9,185 | €12,628 | +€3,443 | +37.5% |
| Deferred charges and accrued income | 490/1 | €403 | €468 | +€65 | +16.1% |
| Total equity and liabilities | 10/49 | €31,594 | €36,674 | +€5,080 | +16.1% |
| Equity | 10/15 | €16,106 | €17,785 | +€1,678 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,218 | €4,000 | -€218 | -5.2% |
| Tax-exempt reserves | 132 | €4,218 | €4,000 | -€218 | -5.2% |
| Profit (loss) carried forward | 14 | -€6,711 | -€4,815 | +€1,896 | +28.3% |
| Amounts payable | 17/49 | €15,488 | €18,889 | +€3,402 | +22.0% |
| Amounts payable within one year | 42/48 | €15,488 | €18,889 | +€3,402 | +22.0% |
| Trade debts | 44 | €635 | €1,643 | +€1,008 | +158.8% |
| Suppliers | 440/4 | €635 | €1,643 | +€1,008 | +158.8% |
| Taxes, remuneration and social security | 45 | €6,776 | €11,368 | +€4,592 | +67.8% |
| Taxes | 450/3 | €2,511 | €7,103 | +€4,592 | +182.9% |
| Remuneration and social security | 454/9 | €4,265 | €4,265 | = | 0.0% |
| Other amounts payable | 47/48 | €8,077 | €5,878 | -€2,199 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693 | €838 | +€145 | +20.8% |
| Other operating charges | 640/8 | €517 | €611 | +€94 | +18.2% |
| Gross operating margin | 9900 | €8,949 | €3,621 | -€5,328 | -59.5% |
| Operating profit (loss) | 9901 | €7,738 | €2,172 | -€5,566 | -71.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €114 | €494 | +€380 | +333.2% |
| Recurring financial charges | 65 | €114 | €494 | +€380 | +333.2% |
| Profit (loss) for the period before taxes | 9903 | €7,624 | €1,678 | -€5,946 | -78.0% |
| Profit (loss) for the period | 9904 | €7,624 | €1,678 | -€5,946 | -78.0% |
| Transfer from tax-exempt reserves | 789 | - | €218 | +€218 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,624 | €1,896 | -€5,728 | -75.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.