RÉGINE PIRE: 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.
RÉGINE PIRE
Largest movements
- Cash +€11,554
up €11,554 (+31.9%), from €36,204 to €47,758
mainly Other debts (+€40,123) and Net result for the year (+€12,986)
- Receivables within one year -€1,584
down €1,584 (-33.8%), from €4,683 to €3,099
of which Trade receivables: -€2,142
- Tangible fixed assets +€670
up €670 (+309%), from €217 to €887
of which Plant, machinery and equipment: +€887
- Deferred charges and accrued income -€641
down €641 (-99.9%), from €642 to €1
- Other debts +€40,123
up €40,123 (+508%), from €7,900 to €48,023
- Reserves -€28,552
down €28,552 (-100%), from €28,552 to €0
- Tax, wage and social debts -€749
down €749 (-39.4%), from €1,902 to €1,154
- Trade debts -€731
down €731 (-91.4%), from €800 to €69
- Gross operating margin -€8,225
down €8,225 (-31.1%), from €26,406 to €18,181
- Taxes -€793
down €793 (-15.1%), from €5,257 to €4,464
- Depreciation -€698
down €698 (-59.0%), from €1,183 to €485
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 | €44,245 | €54,245 | +€10,000 | +22.6% |
| Fixed assets | 21/28 | €2,717 | €3,387 | +€670 | +24.7% |
| Tangible fixed assets | 22/27 | €217 | €887 | +€670 | +309% |
| Plant, machinery and equipment | 23 | - | €887 | +€887 | |
| Furniture and vehicles | 24 | €217 | €0 | -€217 | -100% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €41,528 | €50,857 | +€9,330 | +22.5% |
| Amounts receivable within one year | 40/41 | €4,683 | €3,099 | -€1,584 | -33.8% |
| Trade receivables | 40 | €4,683 | €2,541 | -€2,142 | -45.7% |
| Other amounts receivable | 41 | €0 | €558 | +€558 | |
| Cash at bank and in hand | 54/58 | €36,204 | €47,758 | +€11,554 | +31.9% |
| Deferred charges and accrued income | 490/1 | €642 | €1 | -€641 | -99.9% |
| Total equity and liabilities | 10/49 | €44,245 | €54,245 | +€10,000 | +22.6% |
| Equity | 10/15 | €33,597 | €5,000 | -€28,597 | -85.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,552 | €0 | -€28,552 | -100% |
| Distributable reserves | 133 | €28,552 | €0 | -€28,552 | -100% |
| Profit (loss) carried forward | 14 | €45 | €0 | -€45 | -100% |
| Amounts payable | 17/49 | €10,648 | €49,245 | +€38,596 | +362% |
| Amounts payable within one year | 42/48 | €10,602 | €49,245 | +€38,642 | +364% |
| Trade debts | 44 | €800 | €69 | -€731 | -91.4% |
| Suppliers | 440/4 | €800 | €69 | -€731 | -91.4% |
| Taxes, remuneration and social security | 45 | €1,902 | €1,154 | -€749 | -39.4% |
| Taxes | 450/3 | €1,902 | €1,154 | -€749 | -39.4% |
| Other amounts payable | 47/48 | €7,900 | €48,023 | +€40,123 | +508% |
| Accrued charges and deferred income | 492/3 | €46 | €0 | -€46 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €485 | -€698 | -59.0% |
| Other operating charges | 640/8 | €283 | €60 | -€223 | -78.6% |
| Gross operating margin | 9900 | €26,406 | €18,181 | -€8,225 | -31.1% |
| Operating profit (loss) | 9901 | €24,939 | €17,635 | -€7,304 | -29.3% |
| Financial charges | 65/66B | €153 | €185 | +€32 | +20.8% |
| Recurring financial charges | 65 | €153 | €185 | +€32 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €24,786 | €17,450 | -€7,336 | -29.6% |
| Income taxes | 67/77 | €5,257 | €4,464 | -€793 | -15.1% |
| Profit (loss) for the period | 9904 | €19,528 | €12,986 | -€6,543 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,528 | €12,986 | -€6,543 | -33.5% |
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 26 October 2026 via checked.be.