REGNUM: 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.
REGNUM
Largest movements
- Receivables within one year +€23,845
up €23,845 (+17.8%), from €134,200 to €158,045
of which Other amounts receivable: +€129,005
- Cash +€4,673
up €4,673 (+38.1%), from €12,275 to €16,948
mainly Other debts (+€51,661) and Trade debts (+€460)
- Other debts +€51,661
up €51,661 (+49.9%), from €103,506 to €155,167
- Tax, wage and social debts -€22,284
down €22,284 (-81.3%), from €27,416 to €5,132
of which Taxes: -€18,662
- Gross operating margin -€6,059
down €6,059 (-58.9%), from €10,295 to €4,236
- Taxes -€1,441
down €1,441 (-98.4%), from €1,465 to €24
- Other operating charges +€658
up €658 (+47.2%), from €1,394 to €2,052
- Financial charges -€376
down €376 (-9.8%), from €3,855 to €3,479
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 | €146,475 | €174,993 | +€28,518 | +19.5% |
| Current assets | 29/58 | €146,475 | €174,993 | +€28,518 | +19.5% |
| Amounts receivable within one year | 40/41 | €134,200 | €158,045 | +€23,845 | +17.8% |
| Trade receivables | 40 | €111,160 | €6,000 | -€105,160 | -94.6% |
| Other amounts receivable | 41 | €23,040 | €152,045 | +€129,005 | +560% |
| Cash at bank and in hand | 54/58 | €12,275 | €16,948 | +€4,673 | +38.1% |
| Total equity and liabilities | 10/49 | €146,475 | €174,993 | +€28,518 | +19.5% |
| Equity | 10/15 | €7,956 | €6,637 | -€1,319 | -16.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,956 | €1,637 | -€1,319 | -44.6% |
| Amounts payable | 17/49 | €138,519 | €168,356 | +€29,837 | +21.5% |
| Amounts payable within one year | 42/48 | €138,519 | €168,356 | +€29,837 | +21.5% |
| Trade debts | 44 | €7,596 | €8,057 | +€460 | +6.1% |
| Suppliers | 440/4 | €7,596 | €8,057 | +€460 | +6.1% |
| Taxes, remuneration and social security | 45 | €27,416 | €5,132 | -€22,284 | -81.3% |
| Taxes | 450/3 | €23,794 | €5,132 | -€18,662 | -78.4% |
| Remuneration and social security | 454/9 | €3,622 | - | -€3,622 | |
| Other amounts payable | 47/48 | €103,506 | €155,167 | +€51,661 | +49.9% |
| Other operating charges | 640/8 | €1,394 | €2,052 | +€658 | +47.2% |
| Gross operating margin | 9900 | €10,295 | €4,236 | -€6,059 | -58.9% |
| Operating profit (loss) | 9901 | €8,901 | €2,184 | -€6,717 | -75.5% |
| Financial charges | 65/66B | €3,855 | €3,479 | -€376 | -9.8% |
| Recurring financial charges | 65 | €3,855 | €3,479 | -€376 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €5,046 | -€1,295 | -€6,341 | |
| Income taxes | 67/77 | €1,465 | €24 | -€1,441 | -98.4% |
| Profit (loss) for the period | 9904 | €3,580 | -€1,319 | -€4,899 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,580 | -€1,319 | -€4,899 |
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 13 October 2026 via checked.be.