Regina Consult: 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.
Regina Consult
Largest movements
- Stocks and contracts -€63,346
down €63,346 (-72.8%), from €87,073 to €23,727
- Receivables after one year -€19,365
down €19,365 (-100%), from €19,365 to €0
- Cash -€3,805
down €3,805 (-44.2%), from €8,611 to €4,806
mainly Net result for the year (-€63,793) and Contributions, distributions and other (-€27,321)
- Receivables within one year -€1,615
down €1,615 (-84.2%), from €1,918 to €303
of which Trade receivables: -€908
- Profit (loss) carried forward -€63,793
down €63,793 (-300%), from -€21,259 to -€85,052
- Reserves -€27,321
down €27,321 (-24.1%), from €113,564 to €86,243
- Other debts +€9,123
new in 2025: €9,123
- Debts after one year -€4,414
down €4,414 (-54.2%), from €8,139 to €3,725
- Tax, wage and social debts -€3,715
down €3,715 (-79.8%), from €4,652 to €938
- Gross operating margin -€40,195
down €40,195 (-200%), from -€20,061 to -€60,257
- Other operating charges +€908
up €908 (+91.1%), from €997 to €1,906
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 | €121,899 | €32,432 | -€89,467 | -73.4% |
| Fixed assets | 21/28 | €4,932 | €3,596 | -€1,335 | -27.1% |
| Intangible fixed assets | 21 | €1,234 | €811 | -€423 | -34.3% |
| Tangible fixed assets | 22/27 | €3,698 | €2,786 | -€912 | -24.7% |
| Furniture and vehicles | 24 | €1,575 | €1,103 | -€473 | -30.0% |
| Other tangible fixed assets | 26 | €2,122 | €1,683 | -€439 | -20.7% |
| Current assets | 29/58 | €116,968 | €28,836 | -€88,132 | -75.3% |
| Amounts receivable after more than one year | 29 | €19,365 | €0 | -€19,365 | -100% |
| Other amounts receivable | 291 | €19,365 | €0 | -€19,365 | -100% |
| Stocks and contracts in progress | 3 | €87,073 | €23,727 | -€63,346 | -72.8% |
| Stocks | 30/36 | €87,073 | €23,727 | -€63,346 | -72.8% |
| Amounts receivable within one year | 40/41 | €1,918 | €303 | -€1,615 | -84.2% |
| Trade receivables | 40 | €1,210 | €303 | -€908 | -75.0% |
| Other amounts receivable | 41 | €708 | €0 | -€708 | -100% |
| Cash at bank and in hand | 54/58 | €8,611 | €4,806 | -€3,805 | -44.2% |
| Total equity and liabilities | 10/49 | €121,899 | €32,432 | -€89,467 | -73.4% |
| Equity | 10/15 | €104,705 | €13,590 | -€91,114 | -87.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €113,564 | €86,243 | -€27,321 | -24.1% |
| Distributable reserves | 133 | €113,564 | €86,243 | -€27,321 | -24.1% |
| Profit (loss) carried forward | 14 | -€21,259 | -€85,052 | -€63,793 | -300% |
| Amounts payable | 17/49 | €17,195 | €18,842 | +€1,647 | +9.6% |
| Amounts payable after more than one year | 17 | €8,139 | €3,725 | -€4,414 | -54.2% |
| Financial debts | 170/4 | €8,139 | €3,725 | -€4,414 | -54.2% |
| Amounts payable within one year | 42/48 | €9,056 | €15,117 | +€6,061 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €4,354 | €4,414 | +€60 | +1.4% |
| Trade debts | 44 | €50 | €643 | +€593 | +1,186% |
| Suppliers | 440/4 | €50 | €643 | +€593 | +1,186% |
| Taxes, remuneration and social security | 45 | €4,652 | €938 | -€3,715 | -79.8% |
| Taxes | 450/3 | €4,652 | €938 | -€3,715 | -79.8% |
| Other amounts payable | 47/48 | - | €9,123 | +€9,123 | |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,696 | €1,335 | -€361 | -21.3% |
| Other operating charges | 640/8 | €997 | €1,906 | +€908 | +91.1% |
| Gross operating margin | 9900 | -€20,061 | -€60,257 | -€40,195 | -200% |
| Operating profit (loss) | 9901 | -€22,755 | -€63,498 | -€40,743 | -179% |
| Financial income | 75/76B | €380 | €0 | -€380 | -100% |
| Recurring financial income | 75 | €380 | €0 | -€380 | -100% |
| Financial charges | 65/66B | €452 | €295 | -€157 | -34.7% |
| Recurring financial charges | 65 | €452 | €295 | -€157 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,827 | -€63,793 | -€40,966 | -179% |
| Income taxes | 67/77 | €292 | €0 | -€292 | -100% |
| Profit (loss) for the period | 9904 | -€23,119 | -€63,793 | -€40,674 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,119 | -€63,793 | -€40,674 | -176% |
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 15 October 2026 via checked.be.