Regista: 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.
Regista
Largest movements
- Receivables after one year +€125,000
new in 2025: €125,000
- Cash -€5,848
down €5,848 (-5.4%), from €108,231 to €102,383
mainly Receivables after one year (-€125,000) and Trade debts (-€426)
- Profit (loss) carried forward +€104,327
up €104,327 (+128%), from €81,361 to €185,689
- Tax, wage and social debts +€14,946
up €14,946 (+88.1%), from €16,968 to €31,914
- Gross operating margin +€59,837
up €59,837 (+75.7%), from €79,034 to €138,870
- Taxes +€14,962
up €14,962 (+87.4%), from €17,123 to €32,085
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 | €108,305 | €227,383 | +€119,077 | +110% |
| Current assets | 29/58 | €108,305 | €227,383 | +€119,077 | +110% |
| Amounts receivable after more than one year | 29 | - | €125,000 | +€125,000 | |
| Other amounts receivable | 291 | - | €125,000 | +€125,000 | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €108,231 | €102,383 | -€5,848 | -5.4% |
| Deferred charges and accrued income | 490/1 | €74 | €0 | -€74 | -100% |
| Total equity and liabilities | 10/49 | €108,305 | €227,383 | +€119,077 | +110% |
| Equity | 10/15 | €82,361 | €186,689 | +€104,327 | +127% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,361 | €185,689 | +€104,327 | +128% |
| Amounts payable | 17/49 | €25,944 | €40,694 | +€14,750 | +56.9% |
| Amounts payable within one year | 42/48 | €25,944 | €40,459 | +€14,515 | +55.9% |
| Trade debts | 44 | €1,515 | €1,089 | -€426 | -28.1% |
| Suppliers | 440/4 | €1,515 | €1,089 | -€426 | -28.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,968 | €31,914 | +€14,946 | +88.1% |
| Taxes | 450/3 | €16,968 | €31,914 | +€14,946 | +88.1% |
| Other amounts payable | 47/48 | €7,461 | €7,456 | -€5 | -0.1% |
| Accrued charges and deferred income | 492/3 | - | €235 | +€235 | |
| Other operating charges | 640/8 | €3,822 | €2,797 | -€1,024 | -26.8% |
| Gross operating margin | 9900 | €79,034 | €138,870 | +€59,837 | +75.7% |
| Operating profit (loss) | 9901 | €75,212 | €136,073 | +€60,861 | +80.9% |
| Financial income | 75/76B | €538 | €572 | +€34 | +6.4% |
| Recurring financial income | 75 | €538 | €572 | +€34 | +6.4% |
| Financial charges | 65/66B | €30 | €233 | +€203 | +684% |
| Recurring financial charges | 65 | €30 | €233 | +€203 | +684% |
| Profit (loss) for the period before taxes | 9903 | €75,721 | €136,413 | +€60,692 | +80.2% |
| Income taxes | 67/77 | €17,123 | €32,085 | +€14,962 | +87.4% |
| Profit (loss) for the period | 9904 | €58,597 | €104,327 | +€45,730 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,597 | €104,327 | +€45,730 | +78.0% |
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 22 October 2026 via checked.be.