Regal Clinics: 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.
Regal Clinics
Largest movements
- Stocks and contracts +€14,629
up €14,629 (+76.9%), from €19,012 to €33,641
- Cash +€9,764
up €9,764 (+31.6%), from €30,916 to €40,680
mainly Net result for the year (+€21,919) and Tax, wage and social debts (+€3,212)
- Deferred charges and accrued income -€1,160
no longer reported in 2025 (was €1,160)
- Reserves +€21,919
up €21,919 (+235%), from €9,321 to €31,241
- Trade debts -€5,739
down €5,739 (-19.4%), from €29,617 to €23,877
- Tax, wage and social debts +€3,212
up €3,212 (+22.8%), from €14,080 to €17,292
- Other debts +€2,504
up €2,504 (+13.6%), from €18,434 to €20,938
- Gross operating margin +€16,102
up €16,102 (+108%), from €14,924 to €31,026
- Taxes +€3,251
up €3,251 (+145%), from €2,236 to €5,487
- Depreciation +€1,308
up €1,308 (+75.2%), from €1,739 to €3,046
- Financial charges -€762
down €762 (-71.3%), from €1,068 to €306
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 | €76,452 | €98,347 | +€21,895 | +28.6% |
| Fixed assets | 21/28 | €25,364 | €24,026 | -€1,338 | -5.3% |
| Intangible fixed assets | 21 | €8,203 | €7,305 | -€898 | -10.9% |
| Tangible fixed assets | 22/27 | €13,621 | €13,180 | -€441 | -3.2% |
| Furniture and vehicles | 24 | €4,866 | €3,799 | -€1,067 | -21.9% |
| Other tangible fixed assets | 26 | €8,755 | €9,382 | +€626 | +7.2% |
| Financial fixed assets | 28 | €3,540 | €3,540 | = | 0.0% |
| Current assets | 29/58 | €51,088 | €74,322 | +€23,233 | +45.5% |
| Stocks and contracts in progress | 3 | €19,012 | €33,641 | +€14,629 | +76.9% |
| Stocks | 30/36 | €19,012 | €33,641 | +€14,629 | +76.9% |
| Cash at bank and in hand | 54/58 | €30,916 | €40,680 | +€9,764 | +31.6% |
| Deferred charges and accrued income | 490/1 | €1,160 | - | -€1,160 | |
| Total equity and liabilities | 10/49 | €76,452 | €98,347 | +€21,895 | +28.6% |
| Equity | 10/15 | €14,321 | €36,241 | +€21,919 | +153% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,321 | €31,241 | +€21,919 | +235% |
| Distributable reserves | 133 | €9,321 | €31,241 | +€21,919 | +235% |
| Amounts payable | 17/49 | €62,131 | €62,107 | -€24 | 0.0% |
| Amounts payable within one year | 42/48 | €62,131 | €62,107 | -€24 | 0.0% |
| Trade debts | 44 | €29,617 | €23,877 | -€5,739 | -19.4% |
| Suppliers | 440/4 | €29,617 | €23,877 | -€5,739 | -19.4% |
| Taxes, remuneration and social security | 45 | €14,080 | €17,292 | +€3,212 | +22.8% |
| Taxes | 450/3 | €14,080 | €17,292 | +€3,212 | +22.8% |
| Other amounts payable | 47/48 | €18,434 | €20,938 | +€2,504 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,739 | €3,046 | +€1,308 | +75.2% |
| Other operating charges | 640/8 | €559 | €286 | -€273 | -48.9% |
| Gross operating margin | 9900 | €14,924 | €31,026 | +€16,102 | +108% |
| Operating profit (loss) | 9901 | €12,626 | €27,694 | +€15,068 | +119% |
| Financial income | 75/76B | €0 | €19 | +€19 | +186,400% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +186,400% |
| Financial charges | 65/66B | €1,068 | €306 | -€762 | -71.3% |
| Recurring financial charges | 65 | €1,068 | €306 | -€762 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €11,558 | €27,406 | +€15,849 | +137% |
| Income taxes | 67/77 | €2,236 | €5,487 | +€3,251 | +145% |
| Profit (loss) for the period | 9904 | €9,321 | €21,919 | +€12,598 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €9,321 | €21,919 | +€12,598 | +135% |
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 26 October 2026 via checked.be.