REGULANT: 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.
REGULANT
Largest movements
- Receivables within one year +€7,069
up €7,069 (+88.9%), from €7,952 to €15,021
of which Trade receivables: +€6,257
- Deferred charges and accrued income +€1,632
up €1,632 (+121%), from €1,348 to €2,980
- Cash +€1,356
up €1,356 (+43.2%), from €3,137 to €4,493
mainly Tax, wage and social debts (+€7,360) and Trade debts (+€6,395)
- Tangible fixed assets +€1,105
new in 2025: €1,105
- Tax, wage and social debts +€7,360
up €7,360 (+114%), from €6,466 to €13,826
- Trade debts +€6,395
up €6,395 (+152%), from €4,218 to €10,613
- Profit (loss) carried forward -€3,356
down €3,356 (-118%), from -€2,853 to -€6,209
- Short-term financial debts +€1,052
new in 2025: €1,052
- Other debts -€288
down €288 (-11.1%), from €2,607 to €2,318
- Other operating charges +€949
up €949 (+83.4%), from €1,137 to €2,086
- Depreciation -€781
down €781 (-75.1%), from €1,040 to €259
- Financial income +€385
new in 2025: €385
- Taxes +€380
up €380 (+309%), from €123 to €503
- Financial charges +€235
up €235 (+473%), from €50 to €284
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 | €12,437 | €23,600 | +€11,163 | +89.8% |
| Fixed assets | 21/28 | - | €1,105 | +€1,105 | |
| Tangible fixed assets | 22/27 | - | €1,105 | +€1,105 | |
| Plant, machinery and equipment | 23 | - | €1,105 | +€1,105 | |
| Current assets | 29/58 | €12,437 | €22,494 | +€10,057 | +80.9% |
| Amounts receivable within one year | 40/41 | €7,952 | €15,021 | +€7,069 | +88.9% |
| Trade receivables | 40 | €7,952 | €14,210 | +€6,257 | +78.7% |
| Other amounts receivable | 41 | - | €811 | +€811 | |
| Cash at bank and in hand | 54/58 | €3,137 | €4,493 | +€1,356 | +43.2% |
| Deferred charges and accrued income | 490/1 | €1,348 | €2,980 | +€1,632 | +121% |
| Total equity and liabilities | 10/49 | €12,437 | €23,600 | +€11,163 | +89.8% |
| Equity | 10/15 | -€853 | -€4,209 | -€3,356 | -393% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,853 | -€6,209 | -€3,356 | -118% |
| Amounts payable | 17/49 | €13,291 | €27,809 | +€14,518 | +109% |
| Amounts payable within one year | 42/48 | €13,291 | €27,809 | +€14,518 | +109% |
| Financial debts | 43 | - | €1,052 | +€1,052 | |
| Credit institutions | 430/8 | - | €1,052 | +€1,052 | |
| Trade debts | 44 | €4,218 | €10,613 | +€6,395 | +152% |
| Suppliers | 440/4 | €4,218 | €10,613 | +€6,395 | +152% |
| Taxes, remuneration and social security | 45 | €6,466 | €13,826 | +€7,360 | +114% |
| Taxes | 450/3 | €6,466 | €13,826 | +€7,360 | +114% |
| Other amounts payable | 47/48 | €2,607 | €2,318 | -€288 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €259 | -€781 | -75.1% |
| Other operating charges | 640/8 | €1,137 | €2,086 | +€949 | +83.4% |
| Gross operating margin | 9900 | -€503 | -€609 | -€105 | -20.9% |
| Operating profit (loss) | 9901 | -€2,681 | -€2,954 | -€273 | -10.2% |
| Financial income | 75/76B | - | €385 | +€385 | |
| Recurring financial income | 75 | - | €385 | +€385 | |
| Financial charges | 65/66B | €50 | €284 | +€235 | +473% |
| Recurring financial charges | 65 | €50 | €284 | +€235 | +473% |
| Profit (loss) for the period before taxes | 9903 | -€2,730 | -€2,853 | -€123 | -4.5% |
| Income taxes | 67/77 | €123 | €503 | +€380 | +309% |
| Profit (loss) for the period | 9904 | -€2,853 | -€3,356 | -€503 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,853 | -€3,356 | -€503 | -17.6% |
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.