Regiliam: 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.
Regiliam
Largest movements
- Current investments -€60,000
no longer reported in 2024 (was €60,000)
- Cash +€49,346
up €49,346 (+342.6%), from €14,404 to €63,750
mainly Current investments (+€60,000) and Net result for the year (+€51,605)
- Receivables within one year +€21,408
up €21,408 (+169.4%), from €12,636 to €34,044
of which Other amounts receivable: +€21,408
- Other debts +€7,661
up €7,661 (+19.7%), from €38,800 to €46,461
- Profit (loss) carried forward +€1,605
up €1,605 (+27.7%), from €5,797 to €7,403
- Tax, wage and social debts +€1,531
up €1,531 (+7.3%), from €21,093 to €22,624
- Depreciation -€8,950
no longer reported in 2024 (was €8,950)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,039 | €97,794 | +€10,754 | +12.4% |
| Current assets | 29/58 | €87,039 | €97,794 | +€10,754 | +12.4% |
| Amounts receivable within one year | 40/41 | €12,636 | €34,044 | +€21,408 | +169.4% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €536 | €21,944 | +€21,408 | +3995.3% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €14,404 | €63,750 | +€49,346 | +342.6% |
| Total equity and liabilities | 10/49 | €87,039 | €97,794 | +€10,754 | +12.4% |
| Equity | 10/15 | €26,257 | €27,863 | +€1,605 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,797 | €7,403 | +€1,605 | +27.7% |
| Amounts payable | 17/49 | €60,782 | €69,931 | +€9,149 | +15.1% |
| Amounts payable within one year | 42/48 | €60,782 | €69,931 | +€9,149 | +15.1% |
| Trade debts | 44 | €889 | €846 | -€43 | -4.8% |
| Suppliers | 440/4 | €889 | €846 | -€43 | -4.8% |
| Taxes, remuneration and social security | 45 | €21,093 | €22,624 | +€1,531 | +7.3% |
| Taxes | 450/3 | €21,093 | €22,624 | +€1,531 | +7.3% |
| Other amounts payable | 47/48 | €38,800 | €46,461 | +€7,661 | +19.7% |
| Turnover | 70 | €120,000 | €120,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,338 | €58,787 | -€551 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,950 | - | -€8,950 | |
| Other operating charges | 640/8 | €1,170 | €1,213 | +€42 | +3.6% |
| Gross operating margin | 9900 | €65,414 | €65,656 | +€242 | +0.4% |
| Operating profit (loss) | 9901 | €55,294 | €64,443 | +€9,149 | +16.5% |
| Financial income | 75/76B | - | €509 | +€509 | |
| Recurring financial income | 75 | - | €509 | +€509 | |
| Financial charges | 65/66B | €141 | €138 | -€3 | -1.8% |
| Recurring financial charges | 65 | €141 | €138 | -€3 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €55,153 | €64,814 | +€9,661 | +17.5% |
| Income taxes | 67/77 | €13,022 | €13,208 | +€187 | +1.4% |
| Profit (loss) for the period | 9904 | €42,131 | €51,605 | +€9,474 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,131 | €51,605 | +€9,474 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.