REGAAL: 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.
REGAAL
Largest movements
- Cash +€38,947
up €38,947 (+61.4%), from €63,405 to €102,352
mainly Trade debts (+€41,082) and Depreciation (+€6,592)
- Receivables within one year -€2,777
down €2,777 (-5.5%), from €50,880 to €48,102
of which Trade receivables: -€6,443
- Trade debts +€41,082
up €41,082 (+212.0%), from €19,381 to €60,463
- Debts after one year -€5,568
down €5,568 (-20.9%), from €26,635 to €21,068
- Tax, wage and social debts -€2,434
down €2,434 (-12.5%), from €19,499 to €17,065
- Other debts +€2,112
up €2,112 (+88.5%), from €2,387 to €4,499
- Gross operating margin -€66,722
down €66,722 (-83.9%), from €79,551 to €12,829
- Taxes -€18,147
down €18,147 (-94.5%), from €19,206 to €1,059
- Financial charges +€3,073
up €3,073 (+132.8%), from €2,314 to €5,387
- Other operating charges +€1,360
up €1,360 (+423.1%), from €322 to €1,682
- Depreciation +€1,194
up €1,194 (+22.1%), from €5,398 to €6,592
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 | €135,146 | €171,366 | +€36,220 | +26.8% |
| Fixed assets | 21/28 | €20,862 | €20,220 | -€642 | -3.1% |
| Tangible fixed assets | 22/27 | €19,662 | €19,020 | -€642 | -3.3% |
| Plant, machinery and equipment | 23 | - | €4,219 | +€4,219 | |
| Furniture and vehicles | 24 | €19,662 | €14,801 | -€4,861 | -24.7% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €114,285 | €151,146 | +€36,862 | +32.3% |
| Amounts receivable within one year | 40/41 | €50,880 | €48,102 | -€2,777 | -5.5% |
| Trade receivables | 40 | €34,303 | €27,860 | -€6,443 | -18.8% |
| Other amounts receivable | 41 | €16,577 | €20,243 | +€3,666 | +22.1% |
| Cash at bank and in hand | 54/58 | €63,405 | €102,352 | +€38,947 | +61.4% |
| Deferred charges and accrued income | 490/1 | - | €692 | +€692 | |
| Total equity and liabilities | 10/49 | €135,146 | €171,366 | +€36,220 | +26.8% |
| Equity | 10/15 | €61,989 | €62,703 | +€714 | +1.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,989 | €57,703 | +€714 | +1.3% |
| Amounts payable | 17/49 | €73,157 | €108,663 | +€35,506 | +48.5% |
| Amounts payable after more than one year | 17 | €26,635 | €21,068 | -€5,568 | -20.9% |
| Financial debts | 170/4 | €26,635 | €21,068 | -€5,568 | -20.9% |
| Amounts payable within one year | 42/48 | €46,522 | €87,595 | +€41,074 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €5,255 | €5,568 | +€313 | +6.0% |
| Trade debts | 44 | €19,381 | €60,463 | +€41,082 | +212.0% |
| Suppliers | 440/4 | €19,381 | €60,463 | +€41,082 | +212.0% |
| Taxes, remuneration and social security | 45 | €19,499 | €17,065 | -€2,434 | -12.5% |
| Taxes | 450/3 | €19,499 | €17,065 | -€2,434 | -12.5% |
| Other amounts payable | 47/48 | €2,387 | €4,499 | +€2,112 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,398 | €6,592 | +€1,194 | +22.1% |
| Other operating charges | 640/8 | €322 | €1,682 | +€1,360 | +423.1% |
| Gross operating margin | 9900 | €79,551 | €12,829 | -€66,722 | -83.9% |
| Operating profit (loss) | 9901 | €73,832 | €4,555 | -€69,277 | -93.8% |
| Financial income | 75/76B | €3,530 | €2,605 | -€925 | -26.2% |
| Recurring financial income | 75 | €3,530 | €2,605 | -€925 | -26.2% |
| Financial charges | 65/66B | €2,314 | €5,387 | +€3,073 | +132.8% |
| Recurring financial charges | 65 | €2,314 | €5,387 | +€3,073 | +132.8% |
| Profit (loss) for the period before taxes | 9903 | €75,049 | €1,773 | -€73,275 | -97.6% |
| Income taxes | 67/77 | €19,206 | €1,059 | -€18,147 | -94.5% |
| Profit (loss) for the period | 9904 | €55,843 | €714 | -€55,129 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,843 | €714 | -€55,129 | -98.7% |
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 12 October 2026 via checked.be.