REGIE ET TECHNIQUES DE SPECTACLES: 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 ET TECHNIQUES DE SPECTACLES
Largest movements
- Receivables within one year -€9,315
down €9,315 (-17.5%), from €53,142 to €43,827
of which Trade receivables: -€5,801
- Profit (loss) carried forward -€8,349
down €8,349 (-77.9%), from €10,715 to €2,366
- Other debts -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin -€898
down €898 (-13.1%), from -€6,850 to -€7,748
- Financial charges -€145
down €145 (-39.2%), from €369 to €224
- Other operating charges +€89
up €89 (+60.6%), from €147 to €236
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 | €67,320 | €58,098 | -€9,222 | -13.7% |
| Fixed assets | 21/28 | €13,325 | €13,325 | = | 0.0% |
| Financial fixed assets | 28 | €13,325 | €13,325 | = | 0.0% |
| Current assets | 29/58 | €53,995 | €44,773 | -€9,222 | -17.1% |
| Amounts receivable within one year | 40/41 | €53,142 | €43,827 | -€9,315 | -17.5% |
| Trade receivables | 40 | €22,850 | €17,050 | -€5,801 | -25.4% |
| Other amounts receivable | 41 | €30,292 | €26,777 | -€3,515 | -11.6% |
| Cash at bank and in hand | 54/58 | €853 | €946 | +€93 | +10.9% |
| Total equity and liabilities | 10/49 | €67,320 | €58,098 | -€9,222 | -13.7% |
| Equity | 10/15 | €65,900 | €57,551 | -€8,349 | -12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,585 | €36,585 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,725 | €34,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,715 | €2,366 | -€8,349 | -77.9% |
| Amounts payable | 17/49 | €1,420 | €547 | -€873 | -61.5% |
| Amounts payable within one year | 42/48 | €1,036 | €147 | -€889 | -85.8% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | - | €147 | +€147 | |
| Taxes | 450/3 | - | €147 | +€147 | |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Other operating charges | 640/8 | €147 | €236 | +€89 | +60.6% |
| Gross operating margin | 9900 | -€6,850 | -€7,748 | -€898 | -13.1% |
| Operating profit (loss) | 9901 | -€6,997 | -€7,984 | -€988 | -14.1% |
| Financial charges | 65/66B | €369 | €224 | -€145 | -39.2% |
| Recurring financial charges | 65 | €369 | €224 | -€145 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,366 | -€8,209 | -€843 | -11.4% |
| Income taxes | 67/77 | €112 | €140 | +€29 | +25.8% |
| Profit (loss) for the period | 9904 | -€7,477 | -€8,349 | -€872 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,477 | -€8,349 | -€872 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.