REGISSONS: 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.
REGISSONS
Largest movements
- Cash +€20,767
up €20,767 (+84.3%), from €24,643 to €45,410
mainly Net result for the year (+€30,972) and Depreciation (+€11,427)
- Tangible fixed assets -€11,427
down €11,427 (-64.5%), from €17,726 to €6,300
of which Furniture and vehicles: -€10,313
- Receivables within one year +€4,263
up €4,263 (+14.4%), from €29,597 to €33,860
of which Trade receivables: +€3,167
- Reserves +€30,970
up €30,970 (+96.0%), from €32,250 to €63,220
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Tax, wage and social debts +€10,367
up €10,367 (+455.4%), from €2,277 to €12,644
- Debts after one year -€7,141
down €7,141 (-79.9%), from €8,939 to €1,798
- Other debts -€1,881
no longer reported in 2025 (was €1,881)
- Gross operating margin +€19,079
up €19,079 (+52.1%), from €36,591 to €55,670
- Taxes +€5,931
up €5,931 (+87.0%), from €6,815 to €12,746
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 | €72,023 | €85,861 | +€13,838 | +19.2% |
| Fixed assets | 21/28 | €17,726 | €6,300 | -€11,427 | -64.5% |
| Tangible fixed assets | 22/27 | €17,726 | €6,300 | -€11,427 | -64.5% |
| Furniture and vehicles | 24 | €12,772 | €2,458 | -€10,313 | -80.8% |
| Other tangible fixed assets | 26 | €4,955 | €3,841 | -€1,113 | -22.5% |
| Current assets | 29/58 | €54,297 | €79,562 | +€25,265 | +46.5% |
| Amounts receivable within one year | 40/41 | €29,597 | €33,860 | +€4,263 | +14.4% |
| Trade receivables | 40 | €8,010 | €11,177 | +€3,167 | +39.5% |
| Other amounts receivable | 41 | €21,587 | €22,684 | +€1,096 | +5.1% |
| Cash at bank and in hand | 54/58 | €24,643 | €45,410 | +€20,767 | +84.3% |
| Deferred charges and accrued income | 490/1 | €57 | €291 | +€235 | +413.9% |
| Total equity and liabilities | 10/49 | €72,023 | €85,861 | +€13,838 | +19.2% |
| Equity | 10/15 | €50,850 | €63,222 | +€12,372 | +24.3% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €32,250 | €63,220 | +€30,970 | +96.0% |
| Distributable reserves | 133 | €32,250 | €63,220 | +€30,970 | +96.0% |
| Profit (loss) carried forward | 14 | - | €2 | +€2 | |
| Amounts payable | 17/49 | €21,173 | €22,640 | +€1,467 | +6.9% |
| Amounts payable after more than one year | 17 | €8,939 | €1,798 | -€7,141 | -79.9% |
| Financial debts | 170/4 | €8,939 | €1,798 | -€7,141 | -79.9% |
| Amounts payable within one year | 42/48 | €11,334 | €19,942 | +€8,607 | +75.9% |
| Current portion of amounts payable after more than one year | 42 | €7,059 | €7,141 | +€81 | +1.2% |
| Trade debts | 44 | €117 | €157 | +€40 | +34.3% |
| Suppliers | 440/4 | €117 | €157 | +€40 | +34.3% |
| Taxes, remuneration and social security | 45 | €2,277 | €12,644 | +€10,367 | +455.4% |
| Taxes | 450/3 | €2,277 | €12,644 | +€10,367 | +455.4% |
| Other amounts payable | 47/48 | €1,881 | - | -€1,881 | |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,427 | €11,427 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,370 | €982 | -€388 | -28.3% |
| Gross operating margin | 9900 | €36,591 | €55,670 | +€19,079 | +52.1% |
| Operating profit (loss) | 9901 | €23,795 | €43,262 | +€19,467 | +81.8% |
| Financial income | 75/76B | €652 | €1,103 | +€451 | +69.2% |
| Recurring financial income | 75 | €652 | €1,103 | +€451 | +69.2% |
| Financial charges | 65/66B | €861 | €647 | -€214 | -24.9% |
| Recurring financial charges | 65 | €861 | €647 | -€214 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €23,586 | €43,718 | +€20,132 | +85.4% |
| Income taxes | 67/77 | €6,815 | €12,746 | +€5,931 | +87.0% |
| Profit (loss) for the period | 9904 | €16,770 | €30,972 | +€14,201 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,770 | €30,972 | +€14,201 | +84.7% |
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 5 October 2026 via checked.be.