REGIS: 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.
REGIS
Largest movements
- Receivables within one year +€68,435
up €68,435 (+58.2%), from €117,504 to €185,939
of which Other amounts receivable: +€63,049
- Tangible fixed assets -€12,064
down €12,064 (-52.9%), from €22,796 to €10,732
of which Furniture and vehicles: -€11,848
- Reserves +€39,622
up €39,622 (+65.1%), from €60,896 to €100,519
- Tax, wage and social debts +€14,493
up €14,493 (+38.4%), from €37,714 to €52,207
- Trade debts +€7,896
up €7,896 (+90.9%), from €8,682 to €16,578
- Debts after one year -€6,494
down €6,494 (-34.0%), from €19,111 to €12,617
- Financial income +€11,449
up €11,449 (+346.3%), from €3,306 to €14,755
- Gross operating margin +€1,939
up €1,939 (+3.1%), from €61,842 to €63,781
- Other operating charges +€1,796
up €1,796 (+57.3%), from €3,131 to €4,927
- Taxes +€1,380
up €1,380 (+8.1%), from €16,998 to €18,378
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.
Cash bridge derived
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 | €140,964 | €197,918 | +€56,954 | +40.4% |
| Fixed assets | 21/28 | €22,796 | €10,732 | -€12,064 | -52.9% |
| Tangible fixed assets | 22/27 | €22,796 | €10,732 | -€12,064 | -52.9% |
| Plant, machinery and equipment | 23 | - | €1,116 | +€1,116 | |
| Furniture and vehicles | 24 | €20,856 | €9,008 | -€11,848 | -56.8% |
| Other tangible fixed assets | 26 | €1,940 | €608 | -€1,332 | -68.7% |
| Current assets | 29/58 | €118,168 | €187,186 | +€69,018 | +58.4% |
| Amounts receivable within one year | 40/41 | €117,504 | €185,939 | +€68,435 | +58.2% |
| Trade receivables | 40 | €12,767 | €18,153 | +€5,386 | +42.2% |
| Other amounts receivable | 41 | €104,736 | €167,786 | +€63,049 | +60.2% |
| Cash at bank and in hand | 54/58 | €665 | €401 | -€264 | -39.7% |
| Deferred charges and accrued income | 490/1 | - | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €140,964 | €197,918 | +€56,954 | +40.4% |
| Equity | 10/15 | €65,896 | €105,519 | +€39,622 | +60.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,896 | €100,519 | +€39,622 | +65.1% |
| Distributable reserves | 133 | €60,896 | €100,519 | +€39,622 | +65.1% |
| Amounts payable | 17/49 | €75,068 | €92,399 | +€17,332 | +23.1% |
| Amounts payable after more than one year | 17 | €19,111 | €12,617 | -€6,494 | -34.0% |
| Financial debts | 170/4 | €19,111 | €12,617 | -€6,494 | -34.0% |
| Amounts payable within one year | 42/48 | €55,956 | €79,782 | +€23,826 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €6,201 | €6,494 | +€294 | +4.7% |
| Financial debts | 43 | €3,359 | €4,503 | +€1,143 | +34.0% |
| Credit institutions | 430/8 | €3,359 | €4,503 | +€1,143 | +34.0% |
| Trade debts | 44 | €8,682 | €16,578 | +€7,896 | +90.9% |
| Suppliers | 440/4 | €8,682 | €16,578 | +€7,896 | +90.9% |
| Taxes, remuneration and social security | 45 | €37,714 | €52,207 | +€14,493 | +38.4% |
| Taxes | 450/3 | €37,714 | €52,207 | +€14,493 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,180 | €13,273 | +€93 | +0.7% |
| Other operating charges | 640/8 | €3,131 | €4,927 | +€1,796 | +57.3% |
| Gross operating margin | 9900 | €61,842 | €63,781 | +€1,939 | +3.1% |
| Operating profit (loss) | 9901 | €45,530 | €45,581 | +€51 | +0.1% |
| Financial income | 75/76B | €3,306 | €14,755 | +€11,449 | +346.3% |
| Recurring financial income | 75 | €3,306 | €14,755 | +€11,449 | +346.3% |
| Financial charges | 65/66B | €1,842 | €2,336 | +€495 | +26.9% |
| Recurring financial charges | 65 | €1,842 | €2,336 | +€495 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €46,995 | €58,000 | +€11,006 | +23.4% |
| Income taxes | 67/77 | €16,998 | €18,378 | +€1,380 | +8.1% |
| Profit (loss) for the period | 9904 | €29,997 | €39,622 | +€9,626 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,997 | €39,622 | +€9,626 | +32.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.