REGALYS: 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.
What changed
REGALYS
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€737
2024 · €2,334-€1,597
Equity
€343,373
2024 · €342,636+€737
Cash
€4,832
2024 · €4,203+€629
Balance sheet total
€1.0m
2024 · €1.1m-€36,653
Largest movements
Assets
- Tangible fixed assets -€66,479
down €66,479 (-7.2%), from €921,861 to €855,382
of which Plant, machinery and equipment: -€48,647
- Stocks and contracts +€28,203
up €28,203 (+250%), from €11,299 to €39,503
Equity and liabilities
- Debts after one year -€79,029
down €79,029 (-19.4%), from €407,697 to €328,668
- Trade debts +€47,786
up €47,786 (+108%), from €44,133 to €91,919
- Other debts -€37,435
down €37,435 (-15.2%), from €246,612 to €209,176
- Current portion of long-term debt +€31,602
up €31,602 (+89.9%), from €35,161 to €66,764
Income statement
- Gross operating margin +€33,544
up €33,544 (+13.0%), from €258,900 to €292,444
- Depreciation +€31,508
up €31,508 (+52.8%), from €59,625 to €91,133
- Financial charges +€4,673
up €4,673 (+37.8%), from €12,350 to €17,023
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.
Result 2024
€2,334
Gross operating margin
+€33,544
Staff costs
-€526
Depreciation
-€31,508
Write-downs
-€773
Other operating charges
+€2,648
Financial income
-€752
Financial charges
-€4,673
Taxes
+€443
Result 2025
€737
raises the resultlowers the result
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.
From operations
+€72,710
Investment
-€24,654
Financing
-€47,427
Cash 2024
€4,203
From operations (derived)
+€72,710
Net result for the year
+€737
Depreciation
+€91,133
Stocks and contracts
-€28,203
Receivables within one year
+€4,859
Deferred charges and accrued income
-€5,853
Trade debts
+€47,786
Tax, wage and social debts
+€511
Other debts
-€37,435
Accrued charges and deferred income
-€824
Investment (derived)
-€24,654
Investment in fixed assets (net)
-€24,654
Financing
-€47,427
Debts after one year
-€79,029
Current portion of long-term debt
+€31,602
Cash 2025
€4,832
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,084,529 | €1,047,876 | -€36,653 | -3.4% |
| Fixed assets | 21/28 | €921,861 | €855,382 | -€66,479 | -7.2% |
| Tangible fixed assets | 22/27 | €921,861 | €855,382 | -€66,479 | -7.2% |
| Land and buildings | 22 | €825,203 | €820,201 | -€5,002 | -0.6% |
| Plant, machinery and equipment | 23 | €78,883 | €30,236 | -€48,647 | -61.7% |
| Furniture and vehicles | 24 | €17,775 | €4,945 | -€12,830 | -72.2% |
| Current assets | 29/58 | €162,668 | €192,494 | +€29,826 | +18.3% |
| Stocks and contracts in progress | 3 | €11,299 | €39,503 | +€28,203 | +250% |
| Stocks | 30/36 | €11,299 | €39,503 | +€28,203 | +250% |
| Amounts receivable within one year | 40/41 | €103,253 | €98,394 | -€4,859 | -4.7% |
| Trade receivables | 40 | €98,651 | €85,726 | -€12,925 | -13.1% |
| Other amounts receivable | 41 | €4,603 | €12,668 | +€8,065 | +175% |
| Current investments | 50/53 | €19,199 | €19,199 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,203 | €4,832 | +€629 | +15.0% |
| Deferred charges and accrued income | 490/1 | €24,714 | €30,567 | +€5,853 | +23.7% |
| Total equity and liabilities | 10/49 | €1,084,529 | €1,047,876 | -€36,653 | -3.4% |
| Equity | 10/15 | €342,636 | €343,373 | +€737 | +0.2% |
| Contributions | 10/11 | €109,971 | €109,971 | = | 0.0% |
| Reserves | 13 | €232,665 | €233,402 | +€737 | +0.3% |
| Distributable reserves | 133 | €232,665 | €233,402 | +€737 | +0.3% |
| Amounts payable | 17/49 | €741,893 | €704,503 | -€37,390 | -5.0% |
| Amounts payable after more than one year | 17 | €407,697 | €328,668 | -€79,029 | -19.4% |
| Financial debts | 170/4 | €407,697 | €328,668 | -€79,029 | -19.4% |
| Amounts payable within one year | 42/48 | €328,343 | €370,806 | +€42,463 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €35,161 | €66,764 | +€31,602 | +89.9% |
| Trade debts | 44 | €44,133 | €91,919 | +€47,786 | +108% |
| Suppliers | 440/4 | €44,133 | €91,919 | +€47,786 | +108% |
| Taxes, remuneration and social security | 45 | €2,437 | €2,948 | +€511 | +21.0% |
| Taxes | 450/3 | €1,552 | €1,889 | +€336 | +21.7% |
| Remuneration and social security | 454/9 | €885 | €1,059 | +€174 | +19.7% |
| Other amounts payable | 47/48 | €246,612 | €209,176 | -€37,435 | -15.2% |
| Accrued charges and deferred income | 492/3 | €5,853 | €5,029 | -€824 | -14.1% |
| Non-recurring operating income | 76A | - | €2,801 | +€2,801 | |
| Remuneration, social security and pensions | 62 | €176,807 | €177,333 | +€526 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,625 | €91,133 | +€31,508 | +52.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €773 | +€773 | |
| Other operating charges | 640/8 | €6,941 | €4,293 | -€2,648 | -38.2% |
| Gross operating margin | 9900 | €258,900 | €292,444 | +€33,544 | +13.0% |
| Operating profit (loss) | 9901 | €15,527 | €18,912 | +€3,385 | +21.8% |
| Financial income | 75/76B | €825 | €73 | -€752 | -91.2% |
| Recurring financial income | 75 | €825 | €73 | -€752 | -91.2% |
| Financial charges | 65/66B | €12,350 | €17,023 | +€4,673 | +37.8% |
| Recurring financial charges | 65 | €12,350 | €17,023 | +€4,673 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €4,002 | €1,962 | -€2,040 | -51.0% |
| Income taxes | 67/77 | €1,668 | €1,225 | -€443 | -26.5% |
| Profit (loss) for the period | 9904 | €2,334 | €737 | -€1,597 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,334 | €737 | -€1,597 | -68.4% |
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 13 October 2026 via checked.be.