REGNIER GUY ETS: 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.
REGNIER GUY ETS
Largest movements
- Receivables within one year -€9,403
down €9,403 (-7.5%), from €124,786 to €115,383
of which Other amounts receivable: -€6,378
- Cash +€3,958
new in 2025: €3,958
mainly Receivables within one year (+€9,403)
- Short-term financial debts -€2,038
no longer reported in 2025 (was €2,038)
- Profit (loss) carried forward -€1,843
down €1,843 (-62.5%), from €2,949 to €1,106
- Trade debts -€1,314
down €1,314 (-72.6%), from €1,809 to €495
- Turnover -€11,133
no longer reported in 2025 (was €11,133)
- Purchases and services -€5,567
down €5,567 (-76.4%), from €7,288 to €1,721
- Gross operating margin -€5,566
down €5,566, from €3,845 to -€1,721
- Financial charges -€1,503
down €1,503 (-92.5%), from €1,624 to €121
- Staff costs -€384
no longer reported in 2025 (was €384)
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 | €125,111 | €119,666 | -€5,445 | -4.4% |
| Fixed assets | 21/28 | €325 | €325 | = | 0.0% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €124,786 | €119,341 | -€5,445 | -4.4% |
| Amounts receivable within one year | 40/41 | €124,786 | €115,383 | -€9,403 | -7.5% |
| Trade receivables | 40 | €4,655 | €1,630 | -€3,025 | -65.0% |
| Other amounts receivable | 41 | €120,131 | €113,753 | -€6,378 | -5.3% |
| Cash at bank and in hand | 54/58 | - | €3,958 | +€3,958 | |
| Total equity and liabilities | 10/49 | €125,111 | €119,666 | -€5,445 | -4.4% |
| Equity | 10/15 | €121,014 | €119,171 | -€1,843 | -1.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Capital | 10 | €6,205 | €6,205 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €111,860 | €111,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €108,000 | €108,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,949 | €1,106 | -€1,843 | -62.5% |
| Amounts payable | 17/49 | €4,097 | €495 | -€3,602 | -87.9% |
| Amounts payable within one year | 42/48 | €4,097 | €495 | -€3,602 | -87.9% |
| Financial debts | 43 | €2,038 | - | -€2,038 | |
| Credit institutions | 430/8 | €2,038 | - | -€2,038 | |
| Trade debts | 44 | €1,809 | €495 | -€1,314 | -72.6% |
| Suppliers | 440/4 | €1,809 | €495 | -€1,314 | -72.6% |
| Taxes, remuneration and social security | 45 | €250 | - | -€250 | |
| Taxes | 450/3 | €250 | - | -€250 | |
| Turnover | 70 | €11,133 | - | -€11,133 | |
| Non-recurring operating income | 76A | €1,130 | - | -€1,130 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,288 | €1,721 | -€5,567 | -76.4% |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | - | -€292 | |
| Other operating charges | 640/8 | €48 | - | -€48 | |
| Gross operating margin | 9900 | €3,845 | -€1,721 | -€5,566 | |
| Operating profit (loss) | 9901 | €3,121 | -€1,721 | -€4,842 | |
| Financial charges | 65/66B | €1,624 | €121 | -€1,503 | -92.5% |
| Recurring financial charges | 65 | €1,624 | €121 | -€1,503 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €1,497 | -€1,842 | -€3,339 | |
| Income taxes | 67/77 | €251 | - | -€251 | |
| Profit (loss) for the period | 9904 | €1,246 | -€1,842 | -€3,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,246 | -€1,842 | -€3,088 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.