REGULUS 4 POS: 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.
REGULUS 4 POS
Largest movements
- Receivables within one year -€4,892
down €4,892 (-58.2%), from €8,407 to €3,515
of which Other amounts receivable: -€4,774
- Profit (loss) carried forward -€5,756
down €5,756 (-60.4%), from €9,523 to €3,767
- Other debts +€1,005
up €1,005, from €0 to €1,005
- Trade debts -€596
down €596 (-37.7%), from €1,582 to €986
- Gross operating margin -€5,108
down €5,108 (-70.0%), from €7,294 to €2,186
- Taxes +€663
up €663 (+475.2%), from €140 to €802
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 | €31,184 | €25,756 | -€5,428 | -17.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €31,184 | €25,756 | -€5,428 | -17.4% |
| Stocks and contracts in progress | 3 | €973 | €670 | -€303 | -31.1% |
| Stocks | 30/36 | €973 | €670 | -€303 | -31.1% |
| Amounts receivable within one year | 40/41 | €8,407 | €3,515 | -€4,892 | -58.2% |
| Trade receivables | 40 | €3,625 | €3,507 | -€118 | -3.3% |
| Other amounts receivable | 41 | €4,782 | €8 | -€4,774 | -99.8% |
| Cash at bank and in hand | 54/58 | €21,222 | €20,992 | -€230 | -1.1% |
| Deferred charges and accrued income | 490/1 | €582 | €579 | -€2 | -0.4% |
| Total equity and liabilities | 10/49 | €31,184 | €25,756 | -€5,428 | -17.4% |
| Equity | 10/15 | €28,123 | €22,367 | -€5,756 | -20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,523 | €3,767 | -€5,756 | -60.4% |
| Amounts payable | 17/49 | €3,061 | €3,389 | +€328 | +10.7% |
| Amounts payable within one year | 42/48 | €3,061 | €3,389 | +€328 | +10.7% |
| Trade debts | 44 | €1,582 | €986 | -€596 | -37.7% |
| Suppliers | 440/4 | €1,582 | €986 | -€596 | -37.7% |
| Taxes, remuneration and social security | 45 | €1,479 | €1,398 | -€81 | -5.5% |
| Taxes | 450/3 | €1,479 | €1,398 | -€81 | -5.5% |
| Other amounts payable | 47/48 | €0 | €1,005 | +€1,005 | |
| Other operating charges | 640/8 | €751 | €776 | +€25 | +3.3% |
| Gross operating margin | 9900 | €7,294 | €2,186 | -€5,108 | -70.0% |
| Operating profit (loss) | 9901 | €6,542 | €1,409 | -€5,133 | -78.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €166 | €173 | +€7 | +4.1% |
| Recurring financial charges | 65 | €166 | €173 | +€7 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €6,377 | €1,246 | -€5,130 | -80.5% |
| Income taxes | 67/77 | €140 | €802 | +€663 | +475.2% |
| Profit (loss) for the period | 9904 | €6,237 | €444 | -€5,793 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,237 | €444 | -€5,793 | -92.9% |
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 8 October 2026 via checked.be.