REGENT BUILDING: 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
REGENT BUILDING
NACE 64.210, Activities of holding companies
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€294,045
2024 · €223,541+€70,503
Equity
€3.6m
2024 · €3.3m+€294,045
Cash
€48,617
2024 · €59,859-€11,243
Balance sheet total
€14.9m
2024 · €15.2m-€302,955
Largest movements
Assets
- Tangible fixed assets -€565,807
down €565,807 (-3.9%), from €14.6m to €14.0m
- Current investments +€315,000
up €315,000 (+90.0%), from €350,000 to €665,000
Equity and liabilities
- Debts after one year -€628,365
down €628,365 (-6.0%), from €10.6m to €9.9m
of which Financial debts: -€628,365
- Profit (loss) carried forward +€294,045
up €294,045 (+14.6%), from -€2.0m to -€1.7m
Income statement
- Turnover +€88,936
up €88,936 (+5.3%), from €1.7m to €1.8m
- Taxes +€19,410
up €19,410 (+17.8%), from €109,043 to €128,453
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
€223,541
Turnover
+€88,936
Other operating income
+€6,789
Services and other goods
-€14,447
Depreciation
+€7,436
Other operating charges
-€5,503
Financial income
-€2,738
Financial charges
+€9,441
Taxes
-€19,410
Result 2025
€294,045
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.
From operations
+€1.1m
Investment
-€449,915
Financing
-€619,996
Cash 2024
€59,859
From operations (derived)
+€1.1m
Net result for the year
+€294,045
Depreciation
+€700,722
Receivables within one year
+€28,346
Deferred charges and accrued income
+€12,559
Trade debts
+€12,102
Accrued charges and deferred income
+€10,895
Investment (derived)
-€449,915
Investment in fixed assets (net)
-€134,915
Current investments
-€315,000
Financing
-€619,996
Debts after one year
-€628,365
Current portion of long-term debt
+€8,370
Cash 2025
€48,617
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,184,180 | €14,881,225 | -€302,955 | -2.0% |
| Fixed assets | 21/28 | €14,572,192 | €14,006,385 | -€565,807 | -3.9% |
| Tangible fixed assets | 22/27 | €14,572,192 | €14,006,385 | -€565,807 | -3.9% |
| Land and buildings | 22 | €14,572,192 | €14,006,385 | -€565,807 | -3.9% |
| Current assets | 29/58 | €611,988 | €874,840 | +€262,852 | +43.0% |
| Amounts receivable within one year | 40/41 | €148,538 | €120,192 | -€28,346 | -19.1% |
| Trade receivables | 40 | €148,538 | €119,817 | -€28,722 | -19.3% |
| Other amounts receivable | 41 | - | €375 | +€375 | |
| Current investments | 50/53 | €350,000 | €665,000 | +€315,000 | +90.0% |
| Other investments | 51/53 | €350,000 | €665,000 | +€315,000 | +90.0% |
| Cash at bank and in hand | 54/58 | €59,859 | €48,617 | -€11,243 | -18.8% |
| Deferred charges and accrued income | 490/1 | €53,590 | €41,031 | -€12,559 | -23.4% |
| Total equity and liabilities | 10/49 | €15,184,180 | €14,881,225 | -€302,955 | -2.0% |
| Equity | 10/15 | €3,290,526 | €3,584,570 | +€294,045 | +8.9% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,439,601 | €2,348,287 | -€91,315 | -3.7% |
| Reserves | 13 | €1,861,203 | €1,952,518 | +€91,315 | +4.9% |
| Non-distributable reserves | 130/1 | €19,500 | €19,500 | = | 0.0% |
| Legal reserve | 130 | €19,500 | €19,500 | = | 0.0% |
| Distributable reserves | 133 | €1,841,703 | €1,933,018 | +€91,315 | +5.0% |
| Profit (loss) carried forward | 14 | -€2,010,279 | -€1,716,234 | +€294,045 | +14.6% |
| Amounts payable | 17/49 | €11,893,654 | €11,296,655 | -€596,999 | -5.0% |
| Amounts payable after more than one year | 17 | €10,551,374 | €9,923,008 | -€628,365 | -6.0% |
| Financial debts | 170/4 | €10,505,164 | €9,876,798 | -€628,365 | -6.0% |
| Subordinated loans | 170 | €9,239,950 | €9,239,950 | = | 0.0% |
| Credit institutions | 173 | €1,265,214 | €636,848 | -€628,365 | -49.7% |
| Other amounts payable | 178/9 | €46,210 | €46,210 | = | 0.0% |
| Amounts payable within one year | 42/48 | €728,509 | €748,980 | +€20,472 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €619,996 | €628,365 | +€8,370 | +1.4% |
| Trade debts | 44 | €4,065 | €16,166 | +€12,102 | +297.7% |
| Suppliers | 440/4 | €4,065 | €16,166 | +€12,102 | +297.7% |
| Taxes, remuneration and social security | 45 | €104,448 | €104,448 | = | 0.0% |
| Taxes | 450/3 | €104,448 | €104,448 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €613,771 | €624,666 | +€10,895 | +1.8% |
| Operating income | 70/76A | €1,832,068 | €1,927,793 | +€95,725 | +5.2% |
| Turnover | 70 | €1,665,819 | €1,754,755 | +€88,936 | +5.3% |
| Other operating income | 74 | €166,248 | €173,037 | +€6,789 | +4.1% |
| Operating charges | 60/66A | €900,287 | €912,800 | +€12,514 | +1.4% |
| Services and other goods | 61 | €16,563 | €31,009 | +€14,447 | +87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708,158 | €700,722 | -€7,436 | -1.1% |
| Other operating charges | 640/8 | €175,566 | €181,069 | +€5,503 | +3.1% |
| Operating profit (loss) | 9901 | €931,781 | €1,014,992 | +€83,211 | +8.9% |
| Financial income | 75/76B | €15,427 | €12,689 | -€2,738 | -17.8% |
| Recurring financial income | 75 | €15,427 | €12,689 | -€2,738 | -17.8% |
| Income from current assets | 751 | €15,421 | €12,689 | -€2,733 | -17.7% |
| Other financial income | 752/9 | €6 | - | -€6 | |
| Financial charges | 65/66B | €614,624 | €605,183 | -€9,441 | -1.5% |
| Recurring financial charges | 65 | €614,624 | €605,183 | -€9,441 | -1.5% |
| Debt charges | 650 | €613,377 | €604,428 | -€8,949 | -1.5% |
| Other financial charges | 652/9 | €1,246 | €755 | -€492 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €332,585 | €422,498 | +€89,913 | +27.0% |
| Income taxes | 67/77 | €109,043 | €128,453 | +€19,410 | +17.8% |
| Taxes | 670/3 | €109,043 | €128,453 | +€19,410 | +17.8% |
| Profit (loss) for the period | 9904 | €223,541 | €294,045 | +€70,503 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €223,541 | €294,045 | +€70,503 | +31.5% |
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 12 October 2026 via checked.be.