REGALIA SERVICES: 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.
REGALIA SERVICES
Largest movements
- Tangible fixed assets -€37,587
down €37,587 (-16.3%), from €231,233 to €193,646
of which Land and buildings: -€38,507
- Deferred charges and accrued income +€24,700
new in 2025: €24,700
- Cash -€18,108
down €18,108 (-39.9%), from €45,405 to €27,296
mainly Debts after one year (-€33,389) and Deferred charges and accrued income (-€24,700)
- Receivables within one year -€6,963
down €6,963 (-6.0%), from €116,921 to €109,958
of which Trade receivables: -€30,415
- Debts after one year -€33,389
down €33,389 (-34.1%), from €97,960 to €64,571
- Reserves -€22,618
down €22,618 (-10.7%), from €210,676 to €188,058
of which Distributable reserves: -€22,618
- Accrued charges and deferred income +€19,632
up €19,632 (+163%), from €12,027 to €31,659
- Profit (loss) carried forward +€7,857
no longer reported in 2025 (was -€7,857)
- Current portion of long-term debt -€4,160
down €4,160 (-10.8%), from €38,450 to €34,291
- Gross operating margin -€5,100
down €5,100 (-13.7%), from €37,220 to €32,119
- Financial charges +€1,804
up €1,804 (+110%), from €1,639 to €3,443
- Other operating charges +€1,572
up €1,572 (+167%), from €939 to €2,511
- Depreciation -€1,204
down €1,204 (-2.8%), from €42,536 to €41,332
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 | €393,559 | €355,601 | -€37,958 | -9.6% |
| Fixed assets | 21/28 | €231,233 | €193,646 | -€37,587 | -16.3% |
| Tangible fixed assets | 22/27 | €231,233 | €193,646 | -€37,587 | -16.3% |
| Land and buildings | 22 | €216,640 | €178,133 | -€38,507 | -17.8% |
| Plant, machinery and equipment | 23 | €2,954 | €1,376 | -€1,578 | -53.4% |
| Furniture and vehicles | 24 | €11,640 | €14,138 | +€2,499 | +21.5% |
| Current assets | 29/58 | €162,326 | €161,954 | -€372 | -0.2% |
| Amounts receivable within one year | 40/41 | €116,921 | €109,958 | -€6,963 | -6.0% |
| Trade receivables | 40 | €97,947 | €67,532 | -€30,415 | -31.1% |
| Other amounts receivable | 41 | €18,975 | €42,426 | +€23,452 | +124% |
| Cash at bank and in hand | 54/58 | €45,405 | €27,296 | -€18,108 | -39.9% |
| Deferred charges and accrued income | 490/1 | - | €24,700 | +€24,700 | |
| Total equity and liabilities | 10/49 | €393,559 | €355,601 | -€37,958 | -9.6% |
| Equity | 10/15 | €221,411 | €206,650 | -€14,761 | -6.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €210,676 | €188,058 | -€22,618 | -10.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €208,816 | €186,199 | -€22,618 | -10.8% |
| Profit (loss) carried forward | 14 | -€7,857 | - | +€7,857 | |
| Amounts payable | 17/49 | €172,149 | €148,951 | -€23,198 | -13.5% |
| Amounts payable after more than one year | 17 | €97,960 | €64,571 | -€33,389 | -34.1% |
| Financial debts | 170/4 | €97,960 | €64,571 | -€33,389 | -34.1% |
| Amounts payable within one year | 42/48 | €62,162 | €52,721 | -€9,440 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €38,450 | €34,291 | -€4,160 | -10.8% |
| Trade debts | 44 | €15,437 | €11,309 | -€4,128 | -26.7% |
| Suppliers | 440/4 | €15,437 | €11,309 | -€4,128 | -26.7% |
| Taxes, remuneration and social security | 45 | €8,275 | €7,122 | -€1,153 | -13.9% |
| Taxes | 450/3 | €8,275 | €7,122 | -€1,153 | -13.9% |
| Accrued charges and deferred income | 492/3 | €12,027 | €31,659 | +€19,632 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,536 | €41,332 | -€1,204 | -2.8% |
| Other operating charges | 640/8 | €939 | €2,511 | +€1,572 | +167% |
| Gross operating margin | 9900 | €37,220 | €32,119 | -€5,100 | -13.7% |
| Operating profit (loss) | 9901 | -€6,255 | -€11,724 | -€5,468 | -87.4% |
| Financial income | 75/76B | €37 | €356 | +€318 | +851% |
| Recurring financial income | 75 | €37 | €356 | +€318 | +851% |
| Financial charges | 65/66B | €1,639 | €3,443 | +€1,804 | +110% |
| Recurring financial charges | 65 | €1,639 | €3,443 | +€1,804 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€7,857 | -€14,811 | -€6,954 | -88.5% |
| Income taxes | 67/77 | - | -€50 | -€50 | |
| Profit (loss) for the period | 9904 | -€7,857 | -€14,761 | -€6,904 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,857 | -€14,761 | -€6,904 | -87.9% |
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 26 October 2026 via checked.be.