REGAL ET VOUS: what changed
REGAL ET VOUS
Largest movements
- Tangible fixed assets -€9,987
down €9,987 (-13.2%), from €75,870 to €65,883
of which Furniture and vehicles: -€18,470
- Cash +€6,488
up €6,488 (+118%), from €5,489 to €11,977
mainly Depreciation (+€33,362) and Receivables within one year (+€6,405)
- Receivables within one year -€6,405
down €6,405 (-26.5%), from €24,156 to €17,752
of which Trade receivables: -€4,871
- Debts after one year -€9,612
down €9,612 (-80.2%), from €11,984 to €2,372
- Current portion of long-term debt -€5,296
down €5,296 (-35.5%), from €14,908 to €9,612
- Tax, wage and social debts +€5,178
up €5,178 (+58.9%), from €8,789 to €13,966
of which Taxes: +€3,966
- Trade debts +€4,404
up €4,404 (+49.1%), from €8,964 to €13,368
- Reserves -€3,136
down €3,136 (-7.2%), from €43,818 to €40,682
of which Distributable reserves: -€3,136
- Taxes -€3,966
down €3,966, from €2,000 to -€1,966
- Depreciation -€2,721
down €2,721 (-7.5%), from €36,083 to €33,362
- Gross operating margin +€1,672
up €1,672 (+5.6%), from €30,084 to €31,756
- Financial charges -€582
down €582 (-38.9%), from €1,497 to €916
- Staff costs -€576
down €576 (-35.3%), from €1,629 to €1,054
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,168 | €98,985 | -€9,183 | -8.5% |
| Fixed assets | 21/28 | €77,233 | €67,246 | -€9,987 | -12.9% |
| Tangible fixed assets | 22/27 | €75,870 | €65,883 | -€9,987 | -13.2% |
| Plant, machinery and equipment | 23 | €21,593 | €30,075 | +€8,483 | +39.3% |
| Furniture and vehicles | 24 | €54,278 | €35,808 | -€18,470 | -34.0% |
| Financial fixed assets | 28 | €1,363 | €1,363 | = | 0.0% |
| Current assets | 29/58 | €30,934 | €31,739 | +€805 | +2.6% |
| Stocks and contracts in progress | 3 | €1,289 | €2,010 | +€722 | +56.0% |
| Stocks | 30/36 | €1,289 | €2,010 | +€722 | +56.0% |
| Amounts receivable within one year | 40/41 | €24,156 | €17,752 | -€6,405 | -26.5% |
| Trade receivables | 40 | €22,623 | €17,752 | -€4,871 | -21.5% |
| Other amounts receivable | 41 | €1,534 | - | -€1,534 | |
| Cash at bank and in hand | 54/58 | €5,489 | €11,977 | +€6,488 | +118% |
| Total equity and liabilities | 10/49 | €108,168 | €98,985 | -€9,183 | -8.5% |
| Equity | 10/15 | €62,418 | €59,282 | -€3,136 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,818 | €40,682 | -€3,136 | -7.2% |
| Non-distributable reserves | 130/1 | €1,480 | €1,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,480 | €1,480 | = | 0.0% |
| Distributable reserves | 133 | €42,338 | €39,201 | -€3,136 | -7.4% |
| Amounts payable | 17/49 | €45,750 | €39,703 | -€6,046 | -13.2% |
| Amounts payable after more than one year | 17 | €11,984 | €2,372 | -€9,612 | -80.2% |
| Financial debts | 170/4 | €11,984 | €2,372 | -€9,612 | -80.2% |
| Amounts payable within one year | 42/48 | €33,766 | €37,332 | +€3,566 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €14,908 | €9,612 | -€5,296 | -35.5% |
| Trade debts | 44 | €8,964 | €13,368 | +€4,404 | +49.1% |
| Suppliers | 440/4 | €8,964 | €13,368 | +€4,404 | +49.1% |
| Taxes, remuneration and social security | 45 | €8,789 | €13,966 | +€5,178 | +58.9% |
| Taxes | 450/3 | - | €3,966 | +€3,966 | |
| Remuneration and social security | 454/9 | €8,789 | €10,000 | +€1,211 | +13.8% |
| Other amounts payable | 47/48 | €1,105 | €385 | -€720 | -65.2% |
| Remuneration, social security and pensions | 62 | €1,629 | €1,054 | -€576 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,083 | €33,362 | -€2,721 | -7.5% |
| Other operating charges | 640/8 | €1,593 | €1,586 | -€6 | -0.4% |
| Gross operating margin | 9900 | €30,084 | €31,756 | +€1,672 | +5.6% |
| Operating profit (loss) | 9901 | -€9,221 | -€4,246 | +€4,975 | +54.0% |
| Financial income | 75/76B | €13 | €59 | +€46 | +358% |
| Recurring financial income | 75 | €13 | €59 | +€46 | +358% |
| Financial charges | 65/66B | €1,497 | €916 | -€582 | -38.9% |
| Recurring financial charges | 65 | €1,497 | €916 | -€582 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,706 | -€5,103 | +€5,603 | +52.3% |
| Income taxes | 67/77 | €2,000 | -€1,966 | -€3,966 | |
| Profit (loss) for the period | 9904 | -€12,706 | -€3,136 | +€9,569 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,706 | -€3,136 | +€9,569 | +75.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.