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REGEX: 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.

What changed

REGEX

BE 0768.331.456
NACE 86.931, Psychology services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€93,458
2024 · €95,203-€1,744
Equity
€206,470
2024 · €173,987+€32,483
Cash
€134,307
2024 · €215,345-€81,039
Balance sheet total
€292,543
2024 · €343,743-€51,200

Largest movements

2024 to 2025
Assets
  • Cash -€81,039

    down €81,039 (-37.6%), from €215,345 to €134,307

    mainly Other debts (-€87,447) and Current investments (-€70,000)

  • Current investments +€70,000

    new in 2025: €70,000

  • Receivables within one year -€35,994

    down €35,994 (-31.0%), from €115,986 to €79,992

    of which Other amounts receivable: -€34,266

Equity and liabilities
  • Other debts -€87,447

    down €87,447 (-57.4%), from €152,353 to €64,906

  • Reserves +€32,483

    up €32,483 (+19.2%), from €168,987 to €201,470

  • Tax, wage and social debts +€5,669

    up €5,669 (+46.6%), from €12,177 to €17,846

    of which Taxes: +€8,270

Income statement
  • Gross operating margin -€12,457

    down €12,457 (-8.5%), from €146,575 to €134,117

  • Staff costs -€10,694

    down €10,694 (-61.1%), from €17,499 to €6,805

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €95,203
Gross operating margin -€12,457
Staff costs +€10,694
Depreciation -€65
Other operating charges -€37
Financial income -€388
Financial charges +€336
Taxes +€173
Result 2025 €93,458

Cash bridge derived

cash 2024 to 2025

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.

From operations +€50,920
Investment -€70,983
Financing -€60,976
Cash 2024 €215,345
Net result for the year +€93,458
Depreciation +€3,286
Receivables within one year +€35,994
Deferred charges and accrued income +€1,864
Trade debts -€731
Tax, wage and social debts +€5,669
Advances received -€1,175
Other debts -€87,447
Accrued charges and deferred income +€1
Investment in fixed assets (net) -€983
Current investments -€70,000
Contributions, distributions and other -€60,976
Cash 2025 €134,307
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €343,743 €292,543 -€51,200 -14.9%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 €8,394 €6,091 -€2,303 -27.4%
Tangible fixed assets 22/27 €7,844 €5,541 -€2,303 -29.4%
Furniture and vehicles 24 €7,844 €5,541 -€2,303 -29.4%
Financial fixed assets 28 €550 €550 = 0.0%
Current assets 29/58 €335,349 €286,452 -€48,897 -14.6%
Amounts receivable after more than one year 29 €0 - =
Other amounts receivable 291 €0 - =
Amounts receivable within one year 40/41 €115,986 €79,992 -€35,994 -31.0%
Trade receivables 40 €81,700 €79,972 -€1,728 -2.1%
Other amounts receivable 41 €34,285 €19 -€34,266 -99.9%
Current investments 50/53 - €70,000 +€70,000
Cash at bank and in hand 54/58 €215,345 €134,307 -€81,039 -37.6%
Deferred charges and accrued income 490/1 €4,017 €2,153 -€1,864 -46.4%
Total equity and liabilities 10/49 €343,743 €292,543 -€51,200 -14.9%
Equity 10/15 €173,987 €206,470 +€32,483 +18.7%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €168,987 €201,470 +€32,483 +19.2%
Distributable reserves 133 €168,987 €201,470 +€32,483 +19.2%
Amounts payable 17/49 €169,756 €86,073 -€83,683 -49.3%
Amounts payable within one year 42/48 €169,692 €86,008 -€83,684 -49.3%
Trade debts 44 €3,137 €2,406 -€731 -23.3%
Suppliers 440/4 €3,137 €2,406 -€731 -23.3%
Advances received on contracts in progress 46 €2,025 €850 -€1,175 -58.0%
Taxes, remuneration and social security 45 €12,177 €17,846 +€5,669 +46.6%
Taxes 450/3 €9,576 €17,846 +€8,270 +86.4%
Remuneration and social security 454/9 €2,601 €0 -€2,601 -100.0%
Other amounts payable 47/48 €152,353 €64,906 -€87,447 -57.4%
Accrued charges and deferred income 492/3 €64 €66 +€1 +2.0%
Remuneration, social security and pensions 62 €17,499 €6,805 -€10,694 -61.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,221 €3,286 +€65 +2.0%
Other operating charges 640/8 €1,135 €1,172 +€37 +3.2%
Gross operating margin 9900 €146,575 €134,117 -€12,457 -8.5%
Operating profit (loss) 9901 €124,719 €122,855 -€1,865 -1.5%
Financial income 75/76B €657 €269 -€388 -59.0%
Recurring financial income 75 €657 €269 -€388 -59.0%
Financial charges 65/66B €2,487 €2,152 -€336 -13.5%
Recurring financial charges 65 €2,487 €2,152 -€336 -13.5%
Profit (loss) for the period before taxes 9903 €122,889 €120,973 -€1,917 -1.6%
Income taxes 67/77 €27,687 €27,514 -€173 -0.6%
Profit (loss) for the period 9904 €95,203 €93,458 -€1,744 -1.8%
Profit (loss) for the period to be appropriated 9905 €95,203 €93,458 -€1,744 -1.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.