REGABAT: 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.
REGABAT
Largest movements
- Tangible fixed assets +€59,135
up €59,135 (+46.0%), from €128,514 to €187,649
of which Furniture and vehicles: +€41,527
- Cash -€34,923
down €34,923 (-32.8%), from €106,583 to €71,660
mainly Investment in fixed assets (net) (-€98,174) and Receivables within one year (-€4,588)
- Receivables within one year +€4,588
up €4,588 (+27.0%), from €16,989 to €21,577
of which Other amounts receivable: +€6,819
- Debts after one year +€12,189
up €12,189 (+41.6%), from €29,291 to €41,480
- Current portion of long-term debt +€9,978
up €9,978 (+71.7%), from €13,919 to €23,896
- Other debts +€7,882
up €7,882 (+28.8%), from €27,399 to €35,280
- Taxes -€14,449
down €14,449, from €10,406 to -€4,043
- Gross operating margin -€10,498
down €10,498 (-17.2%), from €60,935 to €50,437
- Depreciation +€8,020
up €8,020 (+25.9%), from €31,020 to €39,039
- Other operating charges +€3,837
up €3,837 (+400%), from €960 to €4,797
- Staff costs +€2,599
up €2,599 (+51.3%), from €5,066 to €7,665
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 | €253,743 | €282,231 | +€28,487 | +11.2% |
| Fixed assets | 21/28 | €128,714 | €187,849 | +€59,135 | +45.9% |
| Tangible fixed assets | 22/27 | €128,514 | €187,649 | +€59,135 | +46.0% |
| Land and buildings | 22 | €56,846 | €53,415 | -€3,430 | -6.0% |
| Plant, machinery and equipment | 23 | €49,771 | €70,810 | +€21,039 | +42.3% |
| Furniture and vehicles | 24 | €21,897 | €63,423 | +€41,527 | +190% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €125,030 | €94,382 | -€30,648 | -24.5% |
| Amounts receivable within one year | 40/41 | €16,989 | €21,577 | +€4,588 | +27.0% |
| Trade receivables | 40 | €9,150 | €6,918 | -€2,232 | -24.4% |
| Other amounts receivable | 41 | €7,839 | €14,659 | +€6,819 | +87.0% |
| Cash at bank and in hand | 54/58 | €106,583 | €71,660 | -€34,923 | -32.8% |
| Deferred charges and accrued income | 490/1 | €1,457 | €1,145 | -€312 | -21.4% |
| Total equity and liabilities | 10/49 | €253,743 | €282,231 | +€28,487 | +11.2% |
| Equity | 10/15 | €169,159 | €169,035 | -€125 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €156,360 | €156,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €154,500 | €154,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €399 | €275 | -€125 | -31.2% |
| Amounts payable | 17/49 | €84,584 | €113,196 | +€28,612 | +33.8% |
| Amounts payable after more than one year | 17 | €29,291 | €41,480 | +€12,189 | +41.6% |
| Financial debts | 170/4 | €29,291 | €41,480 | +€12,189 | +41.6% |
| Amounts payable within one year | 42/48 | €55,293 | €71,716 | +€16,423 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €13,919 | €23,896 | +€9,978 | +71.7% |
| Trade debts | 44 | €237 | €736 | +€499 | +210% |
| Suppliers | 440/4 | €237 | €736 | +€499 | +210% |
| Taxes, remuneration and social security | 45 | €13,738 | €11,803 | -€1,935 | -14.1% |
| Taxes | 450/3 | €13,627 | €11,592 | -€2,035 | -14.9% |
| Remuneration and social security | 454/9 | €111 | €211 | +€100 | +89.5% |
| Other amounts payable | 47/48 | €27,399 | €35,280 | +€7,882 | +28.8% |
| Remuneration, social security and pensions | 62 | €5,066 | €7,665 | +€2,599 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,020 | €39,039 | +€8,020 | +25.9% |
| Other operating charges | 640/8 | €960 | €4,797 | +€3,837 | +400% |
| Gross operating margin | 9900 | €60,935 | €50,437 | -€10,498 | -17.2% |
| Operating profit (loss) | 9901 | €23,889 | -€1,064 | -€24,954 | |
| Financial income | 75/76B | €3 | €6 | +€4 | +139% |
| Recurring financial income | 75 | €3 | €6 | +€4 | +139% |
| Financial charges | 65/66B | €1,916 | €2,277 | +€361 | +18.8% |
| Recurring financial charges | 65 | €1,916 | €2,277 | +€361 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €21,976 | -€3,335 | -€25,311 | |
| Income taxes | 67/77 | €10,406 | -€4,043 | -€14,449 | |
| Profit (loss) for the period | 9904 | €11,570 | €708 | -€10,862 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,570 | €708 | -€10,862 | -93.9% |
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 15 October 2026 via checked.be.