REGRATEC: 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.
REGRATEC
Largest movements
- Tangible fixed assets +€177,245
up €177,245 (+75.6%), from €234,325 to €411,570
- Receivables within one year -€10,944
down €10,944 (-40.5%), from €27,017 to €16,073
- Debts after one year +€237,400
new in 2025: €237,400
- Profit (loss) carried forward -€66,246
down €66,246 (-22.5%), from €294,284 to €228,038
- Trade debts -€17,189
down €17,189 (-58.2%), from €29,553 to €12,364
- Current portion of long-term debt +€12,600
new in 2025: €12,600
- Financial income -€28,252
down €28,252 (-98.1%), from €28,809 to €557
- Gross operating margin +€8,134
up €8,134 (+24.3%), from -€33,453 to -€25,320
- Financial charges +€4,537
up €4,537 (+1132.2%), from €401 to €4,938
- Depreciation +€4,251
up €4,251 (+14.5%), from €29,300 to €33,551
- Other operating charges +€339
up €339 (+12.8%), from €2,655 to €2,994
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 | €394,151 | €562,449 | +€168,297 | +42.7% |
| Fixed assets | 21/28 | €234,325 | €411,570 | +€177,245 | +75.6% |
| Tangible fixed assets | 22/27 | €234,325 | €411,570 | +€177,245 | +75.6% |
| Land and buildings | 22 | €234,325 | €411,570 | +€177,245 | +75.6% |
| Current assets | 29/58 | €159,826 | €150,878 | -€8,948 | -5.6% |
| Amounts receivable within one year | 40/41 | €27,017 | €16,073 | -€10,944 | -40.5% |
| Other amounts receivable | 41 | €27,017 | €16,073 | -€10,944 | -40.5% |
| Current investments | 50/53 | €100 | €101 | +€1 | +0.7% |
| Cash at bank and in hand | 54/58 | €131,283 | €133,265 | +€1,982 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,440 | +€14 | +1.0% |
| Total equity and liabilities | 10/49 | €394,151 | €562,449 | +€168,297 | +42.7% |
| Equity | 10/15 | €361,934 | €295,688 | -€66,246 | -18.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,284 | €228,038 | -€66,246 | -22.5% |
| Amounts payable | 17/49 | €32,217 | €266,760 | +€234,543 | +728.0% |
| Amounts payable after more than one year | 17 | - | €237,400 | +€237,400 | |
| Financial debts | 170/4 | - | €237,400 | +€237,400 | |
| Amounts payable within one year | 42/48 | €32,217 | €29,360 | -€2,857 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | - | €12,600 | +€12,600 | |
| Trade debts | 44 | €29,553 | €12,364 | -€17,189 | -58.2% |
| Suppliers | 440/4 | €29,553 | €12,364 | -€17,189 | -58.2% |
| Taxes, remuneration and social security | 45 | - | €1,732 | +€1,732 | |
| Taxes | 450/3 | - | €1,732 | +€1,732 | |
| Other amounts payable | 47/48 | €2,664 | €2,664 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,300 | €33,551 | +€4,251 | +14.5% |
| Other operating charges | 640/8 | €2,655 | €2,994 | +€339 | +12.8% |
| Gross operating margin | 9900 | -€33,453 | -€25,320 | +€8,134 | +24.3% |
| Operating profit (loss) | 9901 | -€65,408 | -€61,865 | +€3,544 | +5.4% |
| Financial income | 75/76B | €28,809 | €557 | -€28,252 | -98.1% |
| Recurring financial income | 75 | €28,809 | €557 | -€28,252 | -98.1% |
| Financial charges | 65/66B | €401 | €4,938 | +€4,537 | +1132.2% |
| Recurring financial charges | 65 | €401 | €4,938 | +€4,537 | +1132.2% |
| Profit (loss) for the period before taxes | 9903 | -€37,000 | -€66,246 | -€29,246 | -79.0% |
| Profit (loss) for the period | 9904 | -€37,000 | -€66,246 | -€29,246 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,000 | -€66,246 | -€29,246 | -79.0% |
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.