Regalis: what changed
Two fiscal 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.
Regalis
Largest movements
- Current investments -€25,830
down €25,830 (-65.4%), from €39,480 to €13,650
- Cash -€3,931
down €3,931 (-17.5%), from €22,419 to €18,488
mainly Contributions, distributions and other (-€63,321) and Tax, wage and social debts (-€3,184)
- Deferred charges and accrued income +€1,246
up €1,246 (+55.6%), from €2,241 to €3,487
- Reserves -€34,910
down €34,910 (-55.1%), from €63,321 to €28,411
- Other debts +€8,781
up €8,781 (+1054.1%), from €833 to €9,614
- Tax, wage and social debts -€3,184
down €3,184 (-25.0%), from €12,725 to €9,541
- Financial income +€4,687
up €4,687 (+833.9%), from €562 to €5,249
- Gross operating margin -€2,331
down €2,331 (-6.3%), from €37,082 to €34,751
- Financial charges -€568
down €568 (-19.9%), from €2,850 to €2,282
- Other operating charges +€516
up €516 (+809.1%), from €64 to €580
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 | €79,002 | €49,566 | -€29,436 | -37.3% |
| Fixed assets | 21/28 | €1,075 | €570 | -€505 | -47.0% |
| Tangible fixed assets | 22/27 | €1,075 | €570 | -€505 | -47.0% |
| Furniture and vehicles | 24 | €1,075 | €570 | -€505 | -47.0% |
| Current assets | 29/58 | €77,927 | €48,996 | -€28,931 | -37.1% |
| Amounts receivable within one year | 40/41 | €13,788 | €13,371 | -€417 | -3.0% |
| Trade receivables | 40 | €13,788 | €13,371 | -€417 | -3.0% |
| Current investments | 50/53 | €39,480 | €13,650 | -€25,830 | -65.4% |
| Cash at bank and in hand | 54/58 | €22,419 | €18,488 | -€3,931 | -17.5% |
| Deferred charges and accrued income | 490/1 | €2,241 | €3,487 | +€1,246 | +55.6% |
| Total equity and liabilities | 10/49 | €79,002 | €49,566 | -€29,436 | -37.3% |
| Equity | 10/15 | €64,321 | €29,411 | -€34,910 | -54.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,321 | €28,411 | -€34,910 | -55.1% |
| Distributable reserves | 133 | €63,321 | €28,411 | -€34,910 | -55.1% |
| Amounts payable | 17/49 | €14,681 | €20,155 | +€5,474 | +37.3% |
| Amounts payable within one year | 42/48 | €14,681 | €20,155 | +€5,474 | +37.3% |
| Trade debts | 44 | €1,123 | €1,000 | -€123 | -10.9% |
| Suppliers | 440/4 | €1,123 | €1,000 | -€123 | -10.9% |
| Taxes, remuneration and social security | 45 | €12,725 | €9,541 | -€3,184 | -25.0% |
| Taxes | 450/3 | €12,725 | €9,541 | -€3,184 | -25.0% |
| Other amounts payable | 47/48 | €833 | €9,614 | +€8,781 | +1054.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €504 | +€66 | +15.0% |
| Other operating charges | 640/8 | €64 | €580 | +€516 | +809.1% |
| Gross operating margin | 9900 | €37,082 | €34,751 | -€2,331 | -6.3% |
| Operating profit (loss) | 9901 | €36,580 | €33,667 | -€2,913 | -8.0% |
| Financial income | 75/76B | €562 | €5,249 | +€4,687 | +833.9% |
| Recurring financial income | 75 | €562 | €5,249 | +€4,687 | +833.9% |
| Financial charges | 65/66B | €2,850 | €2,282 | -€568 | -19.9% |
| Recurring financial charges | 65 | €2,850 | €2,282 | -€568 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €34,292 | €36,634 | +€2,342 | +6.8% |
| Income taxes | 67/77 | €8,206 | €8,223 | +€17 | +0.2% |
| Profit (loss) for the period | 9904 | €26,086 | €28,411 | +€2,325 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,086 | €28,411 | +€2,325 | +8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.