Immo - Regency: 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.
Immo - Regency
Largest movements
- Receivables within one year -€119,351
no longer reported in 2025 (was €119,351)
- Cash +€93,511
up €93,511 (+235.1%), from €39,777 to €133,288
mainly Receivables within one year (+€119,351) and Net result for the year (+€54,269)
- Tangible fixed assets -€24,905
down €24,905 (-7.3%), from €343,421 to €318,516
of which Plant, machinery and equipment: -€24,905
- Current portion of long-term debt -€80,431
no longer reported in 2025 (was €80,431)
- Profit (loss) carried forward +€67,878
up €67,878 (+13.0%), from €522,791 to €590,669
- Trade debts -€18,953
down €18,953 (-99.1%), from €19,122 to €169
- Reserves -€13,609
down €13,609 (-20.2%), from €67,299 to €53,690
of which Tax-exempt reserves: -€13,609
- Gross operating margin +€7,889
up €7,889 (+5.1%), from €155,448 to €163,337
- Other operating charges -€3,781
down €3,781 (-5.4%), from €70,397 to €66,616
- Taxes +€3,115
up €3,115 (+15.9%), from €19,562 to €22,677
- Financial charges -€2,001
down €2,001 (-71.1%), from €2,814 to €813
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 | €929,983 | €878,070 | -€51,913 | -5.6% |
| Fixed assets | 21/28 | €343,421 | €318,516 | -€24,905 | -7.3% |
| Tangible fixed assets | 22/27 | €343,421 | €318,516 | -€24,905 | -7.3% |
| Land and buildings | 22 | €263,503 | €263,503 | = | 0.0% |
| Plant, machinery and equipment | 23 | €79,918 | €55,013 | -€24,905 | -31.2% |
| Current assets | 29/58 | €586,561 | €559,553 | -€27,008 | -4.6% |
| Amounts receivable within one year | 40/41 | €119,351 | - | -€119,351 | |
| Other amounts receivable | 41 | €119,351 | - | -€119,351 | |
| Cash at bank and in hand | 54/58 | €39,777 | €133,288 | +€93,511 | +235.1% |
| Deferred charges and accrued income | 490/1 | €427,433 | €426,265 | -€1,168 | -0.3% |
| Total equity and liabilities | 10/49 | €929,983 | €878,070 | -€51,913 | -5.6% |
| Equity | 10/15 | €750,090 | €804,359 | +€54,269 | +7.2% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Capital | 10 | €160,000 | €160,000 | = | 0.0% |
| Issued capital | 100 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €67,299 | €53,690 | -€13,609 | -20.2% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,971 | €30,362 | -€13,609 | -30.9% |
| Distributable reserves | 133 | €7,328 | €7,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €522,791 | €590,669 | +€67,878 | +13.0% |
| Provisions and deferred taxes | 16 | €14,103 | €9,567 | -€4,536 | -32.2% |
| Deferred taxes | 168 | €14,103 | €9,567 | -€4,536 | -32.2% |
| Amounts payable | 17/49 | €165,790 | €64,144 | -€101,646 | -61.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €109,434 | €9,657 | -€99,777 | -91.2% |
| Current portion of amounts payable after more than one year | 42 | €80,431 | - | -€80,431 | |
| Trade debts | 44 | €19,122 | €169 | -€18,953 | -99.1% |
| Suppliers | 440/4 | €19,122 | €169 | -€18,953 | -99.1% |
| Taxes, remuneration and social security | 45 | €562 | €4,488 | +€3,927 | +699.3% |
| Taxes | 450/3 | €562 | €4,488 | +€3,927 | +699.3% |
| Other amounts payable | 47/48 | €9,320 | €5,000 | -€4,320 | -46.4% |
| Accrued charges and deferred income | 492/3 | €56,356 | €54,487 | -€1,868 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,905 | €24,905 | = | 0.0% |
| Other operating charges | 640/8 | €70,397 | €66,616 | -€3,781 | -5.4% |
| Gross operating margin | 9900 | €155,448 | €163,337 | +€7,889 | +5.1% |
| Operating profit (loss) | 9901 | €60,145 | €71,816 | +€11,670 | +19.4% |
| Financial income | 75/76B | €2,770 | €1,407 | -€1,363 | -49.2% |
| Recurring financial income | 75 | €2,770 | €1,407 | -€1,363 | -49.2% |
| Financial charges | 65/66B | €2,814 | €813 | -€2,001 | -71.1% |
| Recurring financial charges | 65 | €2,814 | €813 | -€2,001 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €60,101 | €72,409 | +€12,308 | +20.5% |
| Transfer from deferred taxes | 780 | €4,536 | €4,536 | = | 0.0% |
| Income taxes | 67/77 | €19,562 | €22,677 | +€3,115 | +15.9% |
| Profit (loss) for the period | 9904 | €45,076 | €54,269 | +€9,193 | +20.4% |
| Transfer from tax-exempt reserves | 789 | €13,609 | €13,609 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,685 | €67,878 | +€9,193 | +15.7% |
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 3 October 2026 via checked.be.