Regira: 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.
Regira
Largest movements
- Cash +€19,404
up €19,404 (+121%), from €15,998 to €35,403
mainly Net result for the year (+€32,491) and Trade debts (+€6,918)
- Tangible fixed assets +€7,500
up €7,500 (+85.3%), from €8,797 to €16,297
of which Plant, machinery and equipment: +€11,802
- Receivables within one year -€3,499
down €3,499 (-4.4%), from €79,255 to €75,756
of which Trade receivables: -€4,030
- Profit (loss) carried forward +€32,491
up €32,491 (+38.9%), from -€83,579 to -€51,088
- Other debts -€21,590
down €21,590 (-12.1%), from €178,619 to €157,029
- Trade debts +€6,918
up €6,918 (+326%), from €2,122 to €9,040
- Tax, wage and social debts +€5,805
up €5,805 (+48.3%), from €12,021 to €17,826
- Gross operating margin +€15,150
up €15,150 (+53.7%), from €28,219 to €43,369
- Taxes +€3,096
up €3,096 (+1,049%), from €295 to €3,392
- Depreciation -€1,252
down €1,252 (-16.2%), from €7,732 to €6,480
- Other operating charges -€496
down €496 (-48.8%), from €1,016 to €520
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 | €131,174 | €154,798 | +€23,623 | +18.0% |
| Fixed assets | 21/28 | €9,441 | €16,941 | +€7,500 | +79.4% |
| Tangible fixed assets | 22/27 | €8,797 | €16,297 | +€7,500 | +85.3% |
| Plant, machinery and equipment | 23 | €3,291 | €15,092 | +€11,802 | +359% |
| Furniture and vehicles | 24 | €5,507 | €1,205 | -€4,302 | -78.1% |
| Financial fixed assets | 28 | €644 | €644 | = | 0.0% |
| Current assets | 29/58 | €121,733 | €137,856 | +€16,123 | +13.2% |
| Stocks and contracts in progress | 3 | €24,786 | €24,786 | = | 0.0% |
| Stocks | 30/36 | €24,786 | €24,786 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,255 | €75,756 | -€3,499 | -4.4% |
| Trade receivables | 40 | €79,255 | €75,225 | -€4,030 | -5.1% |
| Other amounts receivable | 41 | - | €531 | +€531 | |
| Cash at bank and in hand | 54/58 | €15,998 | €35,403 | +€19,404 | +121% |
| Deferred charges and accrued income | 490/1 | €1,694 | €1,912 | +€218 | +12.9% |
| Total equity and liabilities | 10/49 | €131,174 | €154,798 | +€23,623 | +18.0% |
| Equity | 10/15 | -€61,588 | -€29,097 | +€32,491 | +52.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,391 | €3,391 | = | 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 | €1,531 | €1,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,579 | -€51,088 | +€32,491 | +38.9% |
| Amounts payable | 17/49 | €192,762 | €183,895 | -€8,867 | -4.6% |
| Amounts payable within one year | 42/48 | €192,762 | €183,895 | -€8,867 | -4.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,122 | €9,040 | +€6,918 | +326% |
| Suppliers | 440/4 | €2,122 | €9,040 | +€6,918 | +326% |
| Taxes, remuneration and social security | 45 | €12,021 | €17,826 | +€5,805 | +48.3% |
| Taxes | 450/3 | €12,021 | €17,826 | +€5,805 | +48.3% |
| Other amounts payable | 47/48 | €178,619 | €157,029 | -€21,590 | -12.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,732 | €6,480 | -€1,252 | -16.2% |
| Other operating charges | 640/8 | €1,016 | €520 | -€496 | -48.8% |
| Gross operating margin | 9900 | €28,219 | €43,369 | +€15,150 | +53.7% |
| Operating profit (loss) | 9901 | €19,471 | €36,369 | +€16,898 | +86.8% |
| Financial income | 75/76B | €99 | €2 | -€97 | -97.9% |
| Recurring financial income | 75 | €99 | €2 | -€97 | -97.9% |
| Financial charges | 65/66B | €883 | €489 | -€394 | -44.6% |
| Recurring financial charges | 65 | €883 | €489 | -€394 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €18,688 | €35,882 | +€17,195 | +92.0% |
| Income taxes | 67/77 | €295 | €3,392 | +€3,096 | +1,049% |
| Profit (loss) for the period | 9904 | €18,392 | €32,491 | +€14,098 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,392 | €32,491 | +€14,098 | +76.7% |
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 13 October 2026 via checked.be.