Regor: 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.
Regor
Largest movements
- Receivables within one year -€570,671
down €570,671 (-80.2%), from €711,571 to €140,900
of which Other amounts receivable: -€590,156
- Cash +€47,838
up €47,838 (+390.8%), from €12,242 to €60,080
mainly Receivables within one year (+€570,671) and Net result for the year (+€118,088)
- Tangible fixed assets +€24,051
new in 2024: €24,051
of which Plant, machinery and equipment: +€21,755
- Intangible fixed assets -€15,000
down €15,000 (-22.2%), from €67,500 to €52,500
- Other debts -€592,513
down €592,513 (-100.0%), from €592,513 to €0
- Reserves +€118,088
up €118,088, from €0 to €118,088
- Trade debts -€20,363
down €20,363 (-65.5%), from €31,101 to €10,738
- Tax, wage and social debts -€18,993
down €18,993 (-12.2%), from €155,298 to €136,306
of which Taxes: -€21,992
- Gross operating margin -€89,440
down €89,440 (-33.3%), from €268,697 to €179,258
- Financial income -€43,219
down €43,219 (-94.1%), from €45,936 to €2,717
- Taxes -€40,758
down €40,758 (-50.2%), from €81,160 to €40,401
- Financial charges +€3,985
up €3,985 (+4693.8%), from €85 to €4,069
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €791,313 | €277,531 | -€513,781 | -64.9% |
| Fixed assets | 21/28 | €67,500 | €76,551 | +€9,051 | +13.4% |
| Intangible fixed assets | 21 | €67,500 | €52,500 | -€15,000 | -22.2% |
| Tangible fixed assets | 22/27 | - | €24,051 | +€24,051 | |
| Plant, machinery and equipment | 23 | - | €21,755 | +€21,755 | |
| Furniture and vehicles | 24 | - | €2,296 | +€2,296 | |
| Current assets | 29/58 | €723,813 | €200,980 | -€522,833 | -72.2% |
| Amounts receivable within one year | 40/41 | €711,571 | €140,900 | -€570,671 | -80.2% |
| Trade receivables | 40 | €21,709 | €41,194 | +€19,485 | +89.8% |
| Other amounts receivable | 41 | €689,862 | €99,706 | -€590,156 | -85.5% |
| Cash at bank and in hand | 54/58 | €12,242 | €60,080 | +€47,838 | +390.8% |
| Total equity and liabilities | 10/49 | €791,313 | €277,531 | -€513,781 | -64.9% |
| Equity | 10/15 | €12,400 | €130,488 | +€118,088 | +952.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €0 | €118,088 | +€118,088 | |
| Distributable reserves | 133 | €0 | €118,088 | +€118,088 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €778,913 | €147,043 | -€631,869 | -81.1% |
| Amounts payable within one year | 42/48 | €778,913 | €147,043 | -€631,869 | -81.1% |
| Trade debts | 44 | €31,101 | €10,738 | -€20,363 | -65.5% |
| Suppliers | 440/4 | €31,101 | €10,738 | -€20,363 | -65.5% |
| Taxes, remuneration and social security | 45 | €155,298 | €136,306 | -€18,993 | -12.2% |
| Taxes | 450/3 | €155,298 | €133,306 | -€21,992 | -14.2% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €592,513 | €0 | -€592,513 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €17,231 | +€2,231 | +14.9% |
| Other operating charges | 640/8 | €3,296 | €2,185 | -€1,112 | -33.7% |
| Gross operating margin | 9900 | €268,697 | €179,258 | -€89,440 | -33.3% |
| Operating profit (loss) | 9901 | €250,401 | €159,842 | -€90,559 | -36.2% |
| Financial income | 75/76B | €45,936 | €2,717 | -€43,219 | -94.1% |
| Recurring financial income | 75 | €45,936 | €2,717 | -€43,219 | -94.1% |
| Financial charges | 65/66B | €85 | €4,069 | +€3,985 | +4693.8% |
| Recurring financial charges | 65 | €85 | €4,069 | +€3,985 | +4693.8% |
| Profit (loss) for the period before taxes | 9903 | €296,252 | €158,489 | -€137,763 | -46.5% |
| Income taxes | 67/77 | €81,160 | €40,401 | -€40,758 | -50.2% |
| Profit (loss) for the period | 9904 | €215,092 | €118,088 | -€97,004 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €215,092 | €118,088 | -€97,004 | -45.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.