Regisana: 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.
Regisana
Largest movements
- Receivables within one year -€3,420
down €3,420 (-84.6%), from €4,044 to €624
of which Other amounts receivable: -€3,235
- Cash +€1,737
up €1,737 (+62.0%), from €2,804 to €4,541
mainly Accrued charges and deferred income (+€7,817) and Trade debts (+€5,331)
- Other debts -€17,659
down €17,659 (-2.9%), from €603,074 to €585,415
- Accrued charges and deferred income +€7,817
new in 2025: €7,817
- Trade debts +€5,331
up €5,331 (+1,193%), from €447 to €5,777
- Profit (loss) carried forward +€3,725
up €3,725 (+0.7%), from -€569,336 to -€565,611
- Tax, wage and social debts -€960
down €960 (-100.0%), from €960 to €0
of which Remuneration and social security: -€960
- Staff costs -€25,202
down €25,202, from €25,010 to -€193
- Gross operating margin -€3,957
down €3,957 (-19.5%), from €20,247 to €16,290
- Depreciation -€2,225
no longer reported in 2025 (was €2,225)
- Other operating charges +€1,432
up €1,432 (+12.8%), from €11,230 to €12,662
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 | €64,520 | €62,773 | -€1,747 | -2.7% |
| Fixed assets | 21/28 | €57,672 | €57,609 | -€64 | -0.1% |
| Tangible fixed assets | 22/27 | €57,609 | €57,609 | = | 0.0% |
| Land and buildings | 22 | €57,609 | €57,609 | = | 0.0% |
| Financial fixed assets | 28 | €64 | - | -€64 | |
| Current assets | 29/58 | €6,848 | €5,165 | -€1,683 | -24.6% |
| Amounts receivable within one year | 40/41 | €4,044 | €624 | -€3,420 | -84.6% |
| Trade receivables | 40 | €185 | - | -€185 | |
| Other amounts receivable | 41 | €3,859 | €624 | -€3,235 | -83.8% |
| Cash at bank and in hand | 54/58 | €2,804 | €4,541 | +€1,737 | +62.0% |
| Total equity and liabilities | 10/49 | €64,520 | €62,773 | -€1,747 | -2.7% |
| Equity | 10/15 | -€539,960 | -€536,236 | +€3,725 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,783 | €10,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,710 | €4,710 | = | 0.0% |
| Distributable reserves | 133 | €4,214 | €4,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€569,336 | -€565,611 | +€3,725 | +0.7% |
| Amounts payable | 17/49 | €604,481 | €599,009 | -€5,471 | -0.9% |
| Amounts payable within one year | 42/48 | €604,481 | €591,192 | -€13,289 | -2.2% |
| Trade debts | 44 | €447 | €5,777 | +€5,331 | +1,193% |
| Suppliers | 440/4 | €447 | €5,777 | +€5,331 | +1,193% |
| Taxes, remuneration and social security | 45 | €960 | €0 | -€960 | -100.0% |
| Taxes | 450/3 | - | €0 | +€0 | |
| Remuneration and social security | 454/9 | €960 | - | -€960 | |
| Other amounts payable | 47/48 | €603,074 | €585,415 | -€17,659 | -2.9% |
| Accrued charges and deferred income | 492/3 | - | €7,817 | +€7,817 | |
| Remuneration, social security and pensions | 62 | €25,010 | -€193 | -€25,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,225 | - | -€2,225 | |
| Other operating charges | 640/8 | €11,230 | €12,662 | +€1,432 | +12.8% |
| Gross operating margin | 9900 | €20,247 | €16,290 | -€3,957 | -19.5% |
| Operating profit (loss) | 9901 | -€18,217 | €3,820 | +€22,038 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €212 | €97 | -€116 | -54.4% |
| Recurring financial charges | 65 | €212 | €97 | -€116 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,430 | €3,725 | +€22,154 | |
| Profit (loss) for the period | 9904 | -€18,430 | €3,725 | +€22,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,430 | €3,725 | +€22,154 |
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 27 October 2026 via checked.be.