REGIE COMPTABILITE: 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.
REGIE COMPTABILITE
Largest movements
- Receivables within one year +€30,157
up €30,157 (+23.8%), from €126,540 to €156,697
of which Trade receivables: +€28,964
- Deferred charges and accrued income +€6,802
new in 2025: €6,802
- Financial fixed assets +€3,496
new in 2025: €3,496
- Cash -€3,356
down €3,356 (-23.9%), from €14,012 to €10,657
mainly Receivables within one year (-€30,157) and Deferred charges and accrued income (-€6,802)
- Tangible fixed assets -€1,909
down €1,909 (-41.7%), from €4,579 to €2,670
- Trade debts +€40,929
up €40,929 (+33.2%), from €123,376 to €164,306
- Tax, wage and social debts -€4,204
down €4,204 (-47.5%), from €8,852 to €4,648
- Reserves -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€16,863
down €16,863 (-21.8%), from €77,529 to €60,666
- Staff costs -€12,631
down €12,631 (-18.0%), from €70,308 to €57,677
- Other operating charges -€1,468
down €1,468 (-70.1%), from €2,095 to €627
- Taxes -€959
down €959 (-47.6%), from €2,015 to €1,056
- Write-downs -€893
no longer reported in 2025 (was €893)
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 | €145,131 | €180,322 | +€35,191 | +24.2% |
| Fixed assets | 21/28 | €4,579 | €6,166 | +€1,587 | +34.7% |
| Tangible fixed assets | 22/27 | €4,579 | €2,670 | -€1,909 | -41.7% |
| Furniture and vehicles | 24 | €4,579 | €2,670 | -€1,909 | -41.7% |
| Financial fixed assets | 28 | - | €3,496 | +€3,496 | |
| Current assets | 29/58 | €140,552 | €174,156 | +€33,604 | +23.9% |
| Amounts receivable within one year | 40/41 | €126,540 | €156,697 | +€30,157 | +23.8% |
| Trade receivables | 40 | €107,701 | €136,665 | +€28,964 | +26.9% |
| Other amounts receivable | 41 | €18,839 | €20,033 | +€1,194 | +6.3% |
| Cash at bank and in hand | 54/58 | €14,012 | €10,657 | -€3,356 | -23.9% |
| Deferred charges and accrued income | 490/1 | - | €6,802 | +€6,802 | |
| Total equity and liabilities | 10/49 | €145,131 | €180,322 | +€35,191 | +24.2% |
| Equity | 10/15 | €12,903 | €11,368 | -€1,535 | -11.9% |
| Contributions | 10/11 | €10,746 | €10,746 | = | 0.0% |
| Reserves | 13 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €157 | €622 | +€465 | +297% |
| Amounts payable | 17/49 | €132,228 | €168,954 | +€36,726 | +27.8% |
| Amounts payable within one year | 42/48 | €132,228 | €168,954 | +€36,726 | +27.8% |
| Trade debts | 44 | €123,376 | €164,306 | +€40,929 | +33.2% |
| Suppliers | 440/4 | €123,376 | €164,306 | +€40,929 | +33.2% |
| Taxes, remuneration and social security | 45 | €8,852 | €4,648 | -€4,204 | -47.5% |
| Remuneration and social security | 454/9 | €8,852 | €4,648 | -€4,204 | -47.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €342 | +€342 | |
| Remuneration, social security and pensions | 62 | €70,308 | €57,677 | -€12,631 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,745 | €1,909 | +€163 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €893 | - | -€893 | |
| Other operating charges | 640/8 | €2,095 | €627 | -€1,468 | -70.1% |
| Gross operating margin | 9900 | €77,529 | €60,666 | -€16,863 | -21.8% |
| Operating profit (loss) | 9901 | €2,488 | €454 | -€2,034 | -81.8% |
| Financial income | 75/76B | €174 | €183 | +€9 | +4.9% |
| Recurring financial income | 75 | €174 | €183 | +€9 | +4.9% |
| Financial charges | 65/66B | €961 | €1,116 | +€154 | +16.0% |
| Recurring financial charges | 65 | €961 | €1,116 | +€154 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €1,701 | -€479 | -€2,180 | |
| Income taxes | 67/77 | €2,015 | €1,056 | -€959 | -47.6% |
| Profit (loss) for the period | 9904 | -€314 | -€1,535 | -€1,221 | -389% |
| Profit (loss) for the period to be appropriated | 9905 | -€314 | -€1,535 | -€1,221 | -389% |
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.