Regentia: 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.
Regentia
Largest movements
- Tangible fixed assets +€247,994
up €247,994 (+42.9%), from €577,403 to €825,397
of which Land and buildings: +€250,842
- Receivables within one year +€72,450
up €72,450 (+33.3%), from €217,838 to €290,289
of which Trade receivables: +€46,267
- Cash -€53,984
down €53,984 (-76.8%), from €70,328 to €16,344
mainly Investment in fixed assets (net) (-€336,918) and Receivables within one year (-€72,450)
- Debts after one year +€235,638
up €235,638 (+47.2%), from €499,171 to €734,809
- Trade debts +€25,886
up €25,886 (+55.4%), from €46,700 to €72,586
- Short-term financial debts -€25,044
down €25,044 (-57.7%), from €43,424 to €18,380
- Current portion of long-term debt +€16,427
up €16,427 (+36.8%), from €44,640 to €61,068
- Other debts +€13,000
new in 2024: €13,000
- Gross operating margin +€107,793
up €107,793 (+49.2%), from €219,141 to €326,933
- Depreciation +€40,014
up €40,014 (+76.0%), from €52,662 to €92,676
- Staff costs +€33,945
up €33,945 (+24.7%), from €137,495 to €171,439
- Write-downs -€8,933
no longer reported in 2024 (was €8,933)
- Other operating charges +€8,906
up €8,906 (+429%), from €2,077 to €10,983
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,702 | €1,153,856 | +€262,153 | +29.4% |
| Fixed assets | 21/28 | €584,300 | €828,542 | +€244,242 | +41.8% |
| Intangible fixed assets | 21 | €6,897 | €3,145 | -€3,752 | -54.4% |
| Tangible fixed assets | 22/27 | €577,403 | €825,397 | +€247,994 | +42.9% |
| Land and buildings | 22 | €521,523 | €772,365 | +€250,842 | +48.1% |
| Plant, machinery and equipment | 23 | €1,854 | €5,503 | +€3,649 | +197% |
| Furniture and vehicles | 24 | €38,050 | €39,392 | +€1,342 | +3.5% |
| Other tangible fixed assets | 26 | €15,976 | €8,137 | -€7,839 | -49.1% |
| Current assets | 29/58 | €307,403 | €325,314 | +€17,911 | +5.8% |
| Amounts receivable within one year | 40/41 | €217,838 | €290,289 | +€72,450 | +33.3% |
| Trade receivables | 40 | €181,453 | €227,721 | +€46,267 | +25.5% |
| Other amounts receivable | 41 | €36,385 | €62,568 | +€26,183 | +72.0% |
| Cash at bank and in hand | 54/58 | €70,328 | €16,344 | -€53,984 | -76.8% |
| Deferred charges and accrued income | 490/1 | €19,236 | €18,681 | -€555 | -2.9% |
| Total equity and liabilities | 10/49 | €891,702 | €1,153,856 | +€262,153 | +29.4% |
| Equity | 10/15 | €202,805 | €204,282 | +€1,477 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,205 | €185,682 | +€1,477 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €182,345 | €185,682 | +€3,337 | +1.8% |
| Amounts payable | 17/49 | €688,897 | €949,574 | +€260,676 | +37.8% |
| Amounts payable after more than one year | 17 | €499,171 | €734,809 | +€235,638 | +47.2% |
| Financial debts | 170/4 | €499,171 | €734,809 | +€235,638 | +47.2% |
| Amounts payable within one year | 42/48 | €189,726 | €212,396 | +€22,670 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €44,640 | €61,068 | +€16,427 | +36.8% |
| Financial debts | 43 | €43,424 | €18,380 | -€25,044 | -57.7% |
| Credit institutions | 430/8 | €43,424 | €18,380 | -€25,044 | -57.7% |
| Trade debts | 44 | €46,700 | €72,586 | +€25,886 | +55.4% |
| Suppliers | 440/4 | €46,700 | €72,586 | +€25,886 | +55.4% |
| Advances received on contracts in progress | 46 | €8,588 | €6,748 | -€1,840 | -21.4% |
| Taxes, remuneration and social security | 45 | €46,374 | €40,615 | -€5,759 | -12.4% |
| Taxes | 450/3 | €31,188 | €37,746 | +€6,557 | +21.0% |
| Remuneration and social security | 454/9 | €15,186 | €2,870 | -€12,316 | -81.1% |
| Other amounts payable | 47/48 | - | €13,000 | +€13,000 | |
| Accrued charges and deferred income | 492/3 | - | €2,369 | +€2,369 | |
| Remuneration, social security and pensions | 62 | €137,495 | €171,439 | +€33,945 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,662 | €92,676 | +€40,014 | +76.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,933 | - | -€8,933 | |
| Other operating charges | 640/8 | €2,077 | €10,983 | +€8,906 | +429% |
| Gross operating margin | 9900 | €219,141 | €326,933 | +€107,793 | +49.2% |
| Operating profit (loss) | 9901 | €17,974 | €51,836 | +€33,862 | +188% |
| Financial income | 75/76B | €1,495 | €5,140 | +€3,645 | +244% |
| Recurring financial income | 75 | €537 | €1,781 | +€1,244 | +232% |
| Non-recurring financial income | 76B | €958 | €3,359 | +€2,401 | +251% |
| Financial charges | 65/66B | €19,451 | €26,307 | +€6,857 | +35.3% |
| Recurring financial charges | 65 | €18,230 | €26,307 | +€8,078 | +44.3% |
| Non-recurring financial charges | 66B | €1,221 | - | -€1,221 | |
| Profit (loss) for the period before taxes | 9903 | €18 | €30,668 | +€30,650 | +171,999% |
| Income taxes | 67/77 | €9,951 | €16,191 | +€6,240 | +62.7% |
| Profit (loss) for the period | 9904 | -€9,933 | €14,477 | +€24,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,933 | €14,477 | +€24,410 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.