REGITHERM: 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.
REGITHERM
Largest movements
- Tangible fixed assets +€5,378
up €5,378 (+77.5%), from €6,943 to €12,321
of which Furniture and vehicles: +€7,032
- Cash +€4,907
up €4,907 (+26.0%), from €18,867 to €23,773
mainly Net result for the year (+€10,034) and Depreciation (+€7,432)
- Receivables within one year -€588
down €588 (-18.9%), from €3,108 to €2,520
of which Other amounts receivable: -€1,660
- Profit (loss) carried forward +€10,034
up €10,034 (+88.6%), from €11,329 to €21,363
- Trade debts -€5,567
down €5,567 (-81.2%), from €6,861 to €1,293
- Tax, wage and social debts +€4,117
up €4,117 (+2455.7%), from €168 to €4,285
of which Taxes: +€2,169
- Other debts -€4,055
down €4,055 (-91.3%), from €4,443 to €388
- Debts after one year +€3,762
up €3,762 (+354.0%), from €1,063 to €4,825
- Gross operating margin +€29,518
up €29,518 (+1573.5%), from €1,876 to €31,394
- Staff costs +€10,020
new in 2025: €10,020
- Depreciation +€2,335
up €2,335 (+45.8%), from €5,097 to €7,432
- Taxes +€2,161
up €2,161 (+1288.6%), from €168 to €2,329
- Write-downs +€1,088
new in 2025: €1,088
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 | €28,956 | €38,696 | +€9,741 | +33.6% |
| Fixed assets | 21/28 | €6,943 | €12,321 | +€5,378 | +77.5% |
| Tangible fixed assets | 22/27 | €6,943 | €12,321 | +€5,378 | +77.5% |
| Plant, machinery and equipment | 23 | €2,788 | €1,133 | -€1,654 | -59.3% |
| Furniture and vehicles | 24 | €4,156 | €11,188 | +€7,032 | +169.2% |
| Current assets | 29/58 | €22,012 | €26,375 | +€4,363 | +19.8% |
| Amounts receivable within one year | 40/41 | €3,108 | €2,520 | -€588 | -18.9% |
| Trade receivables | 40 | €384 | €1,456 | +€1,072 | +279.0% |
| Other amounts receivable | 41 | €2,724 | €1,064 | -€1,660 | -60.9% |
| Cash at bank and in hand | 54/58 | €18,867 | €23,773 | +€4,907 | +26.0% |
| Deferred charges and accrued income | 490/1 | €37 | €81 | +€44 | +119.1% |
| Total equity and liabilities | 10/49 | €28,956 | €38,696 | +€9,741 | +33.6% |
| Equity | 10/15 | €13,329 | €23,363 | +€10,034 | +75.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,329 | €21,363 | +€10,034 | +88.6% |
| Amounts payable | 17/49 | €15,626 | €15,333 | -€293 | -1.9% |
| Amounts payable after more than one year | 17 | €1,063 | €4,825 | +€3,762 | +354.0% |
| Financial debts | 170/4 | €1,063 | €4,825 | +€3,762 | +354.0% |
| Amounts payable within one year | 42/48 | €14,563 | €10,508 | -€4,055 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €3,092 | €4,542 | +€1,450 | +46.9% |
| Trade debts | 44 | €6,861 | €1,293 | -€5,567 | -81.2% |
| Suppliers | 440/4 | €6,861 | €1,293 | -€5,567 | -81.2% |
| Taxes, remuneration and social security | 45 | €168 | €4,285 | +€4,117 | +2455.7% |
| Taxes | 450/3 | €168 | €2,337 | +€2,169 | +1293.7% |
| Remuneration and social security | 454/9 | - | €1,948 | +€1,948 | |
| Other amounts payable | 47/48 | €4,443 | €388 | -€4,055 | -91.3% |
| Remuneration, social security and pensions | 62 | - | €10,020 | +€10,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,097 | €7,432 | +€2,335 | +45.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,088 | +€1,088 | |
| Other operating charges | 640/8 | €771 | €579 | -€193 | -25.0% |
| Gross operating margin | 9900 | €1,876 | €31,394 | +€29,518 | +1573.5% |
| Operating profit (loss) | 9901 | -€3,992 | €12,276 | +€16,268 | |
| Financial income | 75/76B | €33 | €842 | +€809 | +2479.0% |
| Recurring financial income | 75 | €33 | €842 | +€809 | +2479.0% |
| Financial charges | 65/66B | €461 | €755 | +€294 | +63.8% |
| Recurring financial charges | 65 | €461 | €755 | +€294 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,421 | €12,362 | +€16,783 | |
| Income taxes | 67/77 | €168 | €2,329 | +€2,161 | +1288.6% |
| Profit (loss) for the period | 9904 | -€4,588 | €10,034 | +€14,622 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,588 | €10,034 | +€14,622 |
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 1 October 2026 via checked.be.