REGNSKAP: 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.
REGNSKAP
Largest movements
- Tangible fixed assets -€27,419
down €27,419 (-36.1%), from €75,869 to €48,449
of which Furniture and vehicles: -€24,702
- Deferred charges and accrued income +€12,454
up €12,454 (+7000.4%), from €178 to €12,632
- Receivables within one year -€9,656
down €9,656 (-18.5%), from €52,257 to €42,600
of which Other amounts receivable: -€10,668
- Cash +€5,382
up €5,382 (+65.9%), from €8,168 to €13,551
mainly Depreciation (+€28,642) and Receivables within one year (+€9,656)
- Debts after one year -€33,238
down €33,238 (-33.2%), from €99,998 to €66,760
- Short-term financial debts +€5,600
up €5,600 (+118.6%), from €4,721 to €10,321
- Tax, wage and social debts +€5,213
up €5,213 (+20.2%), from €25,858 to €31,071
of which Taxes: +€4,354
- Profit (loss) carried forward +€5,195
up €5,195 (+11.3%), from €46,107 to €51,302
- Trade debts -€2,480
down €2,480 (-10.8%), from €22,955 to €20,474
- Gross operating margin +€11,248
up €11,248 (+11.8%), from €95,570 to €106,818
- Staff costs +€3,952
up €3,952 (+6.9%), from €57,323 to €61,276
- Depreciation +€3,942
up €3,942 (+16.0%), from €24,700 to €28,642
- Other operating charges +€2,566
up €2,566 (+361.5%), from €710 to €3,276
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 | €246,472 | €227,233 | -€19,239 | -7.8% |
| Fixed assets | 21/28 | €185,869 | €158,449 | -€27,419 | -14.8% |
| Intangible fixed assets | 21 | €110,000 | €110,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €75,869 | €48,449 | -€27,419 | -36.1% |
| Plant, machinery and equipment | 23 | €6,160 | €3,443 | -€2,717 | -44.1% |
| Furniture and vehicles | 24 | €69,709 | €45,007 | -€24,702 | -35.4% |
| Current assets | 29/58 | €60,603 | €68,783 | +€8,180 | +13.5% |
| Amounts receivable within one year | 40/41 | €52,257 | €42,600 | -€9,656 | -18.5% |
| Trade receivables | 40 | €29,473 | €30,484 | +€1,011 | +3.4% |
| Other amounts receivable | 41 | €22,784 | €12,116 | -€10,668 | -46.8% |
| Cash at bank and in hand | 54/58 | €8,168 | €13,551 | +€5,382 | +65.9% |
| Deferred charges and accrued income | 490/1 | €178 | €12,632 | +€12,454 | +7000.4% |
| Total equity and liabilities | 10/49 | €246,472 | €227,233 | -€19,239 | -7.8% |
| Equity | 10/15 | €60,532 | €65,727 | +€5,195 | +8.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,424 | €12,424 | = | 0.0% |
| Distributable reserves | 133 | €12,424 | €12,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,107 | €51,302 | +€5,195 | +11.3% |
| Amounts payable | 17/49 | €185,940 | €161,506 | -€24,434 | -13.1% |
| Amounts payable after more than one year | 17 | €99,998 | €66,760 | -€33,238 | -33.2% |
| Financial debts | 170/4 | €99,998 | €66,760 | -€33,238 | -33.2% |
| Amounts payable within one year | 42/48 | €85,764 | €94,568 | +€8,804 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €32,231 | €32,702 | +€471 | +1.5% |
| Financial debts | 43 | €4,721 | €10,321 | +€5,600 | +118.6% |
| Credit institutions | 430/8 | €4,721 | €10,321 | +€5,600 | +118.6% |
| Trade debts | 44 | €22,955 | €20,474 | -€2,480 | -10.8% |
| Suppliers | 440/4 | €22,955 | €20,474 | -€2,480 | -10.8% |
| Taxes, remuneration and social security | 45 | €25,858 | €31,071 | +€5,213 | +20.2% |
| Taxes | 450/3 | €16,333 | €20,687 | +€4,354 | +26.7% |
| Remuneration and social security | 454/9 | €9,525 | €10,384 | +€859 | +9.0% |
| Accrued charges and deferred income | 492/3 | €178 | €178 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €57,323 | €61,276 | +€3,952 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,700 | €28,642 | +€3,942 | +16.0% |
| Other operating charges | 640/8 | €710 | €3,276 | +€2,566 | +361.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €95,570 | €106,818 | +€11,248 | +11.8% |
| Operating profit (loss) | 9901 | €12,837 | €13,624 | +€787 | +6.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €5,025 | €5,268 | +€243 | +4.8% |
| Recurring financial charges | 65 | €5,025 | €5,268 | +€243 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €7,812 | €8,355 | +€544 | +7.0% |
| Income taxes | 67/77 | €3,046 | €3,160 | +€114 | +3.8% |
| Profit (loss) for the period | 9904 | €4,766 | €5,195 | +€429 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,766 | €5,195 | +€429 | +9.0% |
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 7 October 2026 via checked.be.