REGIS STYLE: 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.
REGIS STYLE
Largest movements
- Stocks and contracts -€47,336
down €47,336 (-32.1%), from €147,628 to €100,292
- Receivables within one year -€26,562
down €26,562 (-40.2%), from €66,027 to €39,465
of which Trade receivables: -€24,250
- Cash +€19,244
up €19,244 (+14.1%), from €136,741 to €155,986
mainly Stocks and contracts (+€47,336) and Net result for the year (+€31,214)
- Tangible fixed assets -€14,370
down €14,370 (-29.8%), from €48,283 to €33,913
of which Furniture and vehicles: -€15,986
- Contributions -€54,732
down €54,732 (-40.9%), from €133,704 to €78,973
- Profit (loss) carried forward +€31,214
new in 2025: €31,214
- Trade debts -€30,809
down €30,809 (-33.7%), from €91,503 to €60,693
- Tax, wage and social debts -€9,879
down €9,879 (-85.0%), from €11,626 to €1,747
- Reserves -€5,268
down €5,268 (-3.2%), from €166,668 to €161,400
- Gross operating margin -€33,978
down €33,978 (-35.2%), from €96,393 to €62,415
- Write-downs +€8,039
up €8,039, from -€3,656 to €4,383
- Taxes -€6,605
down €6,605 (-95.9%), from €6,886 to €281
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 | €403,501 | €334,027 | -€69,475 | -17.2% |
| Fixed assets | 21/28 | €48,283 | €33,913 | -€14,370 | -29.8% |
| Tangible fixed assets | 22/27 | €48,283 | €33,913 | -€14,370 | -29.8% |
| Plant, machinery and equipment | 23 | €7,332 | €8,947 | +€1,616 | +22.0% |
| Furniture and vehicles | 24 | €40,951 | €24,965 | -€15,986 | -39.0% |
| Current assets | 29/58 | €355,219 | €300,114 | -€55,104 | -15.5% |
| Stocks and contracts in progress | 3 | €147,628 | €100,292 | -€47,336 | -32.1% |
| Stocks | 30/36 | €147,628 | €100,292 | -€47,336 | -32.1% |
| Amounts receivable within one year | 40/41 | €66,027 | €39,465 | -€26,562 | -40.2% |
| Trade receivables | 40 | €60,340 | €36,090 | -€24,250 | -40.2% |
| Other amounts receivable | 41 | €5,687 | €3,375 | -€2,312 | -40.6% |
| Cash at bank and in hand | 54/58 | €136,741 | €155,986 | +€19,244 | +14.1% |
| Deferred charges and accrued income | 490/1 | €4,823 | €4,372 | -€451 | -9.3% |
| Total equity and liabilities | 10/49 | €403,501 | €334,027 | -€69,475 | -17.2% |
| Equity | 10/15 | €300,373 | €271,587 | -€28,786 | -9.6% |
| Contributions | 10/11 | €133,704 | €78,973 | -€54,732 | -40.9% |
| Reserves | 13 | €166,668 | €161,400 | -€5,268 | -3.2% |
| Distributable reserves | 133 | €166,668 | €161,400 | -€5,268 | -3.2% |
| Profit (loss) carried forward | 14 | - | €31,214 | +€31,214 | |
| Amounts payable | 17/49 | €103,129 | €62,440 | -€40,688 | -39.5% |
| Amounts payable within one year | 42/48 | €103,129 | €62,440 | -€40,688 | -39.5% |
| Trade debts | 44 | €91,503 | €60,693 | -€30,809 | -33.7% |
| Suppliers | 440/4 | €91,503 | €60,693 | -€30,809 | -33.7% |
| Taxes, remuneration and social security | 45 | €11,626 | €1,747 | -€9,879 | -85.0% |
| Taxes | 450/3 | €11,626 | €1,747 | -€9,879 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,711 | €19,418 | -€293 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,656 | €4,383 | +€8,039 | |
| Other operating charges | 640/8 | €1,370 | €1,398 | +€28 | +2.0% |
| Gross operating margin | 9900 | €96,393 | €62,415 | -€33,978 | -35.2% |
| Operating profit (loss) | 9901 | €78,968 | €37,216 | -€41,752 | -52.9% |
| Financial income | 75/76B | €1,736 | €1,704 | -€32 | -1.8% |
| Recurring financial income | 75 | €1,736 | €1,704 | -€32 | -1.8% |
| Financial charges | 65/66B | €7,834 | €7,425 | -€408 | -5.2% |
| Recurring financial charges | 65 | €7,834 | €7,425 | -€408 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €72,870 | €31,495 | -€41,375 | -56.8% |
| Income taxes | 67/77 | €6,886 | €281 | -€6,605 | -95.9% |
| Profit (loss) for the period | 9904 | €65,985 | €31,214 | -€34,771 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,985 | €31,214 | -€34,771 | -52.7% |
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 21 October 2026 via checked.be.