B&B DON GENARO: 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.
B&B DON GENARO
Largest movements
- Receivables after one year -€19,782
down €19,782 (-43.2%), from €45,758 to €25,977
- Tangible fixed assets -€9,198
down €9,198 (-13.0%), from €70,879 to €61,681
of which Furniture and vehicles: -€7,657
- Receivables within one year -€4,831
down €4,831 (-54.8%), from €8,810 to €3,979
of which Other amounts receivable: -€5,116
- Cash +€3,433
up €3,433 (+30.5%), from €11,255 to €14,687
mainly Receivables after one year (+€19,782) and Depreciation (+€12,186)
- Trade debts -€21,981
down €21,981 (-96.6%), from €22,746 to €765
- Debts after one year -€18,584
down €18,584 (-35.8%), from €51,938 to €33,354
- Profit (loss) carried forward +€10,435
up €10,435 (+26.1%), from €39,976 to €50,411
- Taxes +€6,416
up €6,416, from -€2,803 to €3,613
- Gross operating margin +€5,987
up €5,987 (+26.5%), from €22,581 to €28,568
- Depreciation -€2,768
down €2,768 (-18.5%), from €14,954 to €12,186
- Financial income -€1,293
down €1,293 (-52.1%), from €2,480 to €1,187
- Staff costs -€771
down €771 (-30.5%), from €2,526 to €1,755
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 | €136,702 | €106,324 | -€30,378 | -22.2% |
| Fixed assets | 21/28 | €70,879 | €61,681 | -€9,198 | -13.0% |
| Tangible fixed assets | 22/27 | €70,879 | €61,681 | -€9,198 | -13.0% |
| Land and buildings | 22 | €1,576 | €1,351 | -€225 | -14.3% |
| Plant, machinery and equipment | 23 | €2,727 | €1,411 | -€1,316 | -48.3% |
| Furniture and vehicles | 24 | €66,576 | €58,920 | -€7,657 | -11.5% |
| Current assets | 29/58 | €65,823 | €44,642 | -€21,180 | -32.2% |
| Amounts receivable after more than one year | 29 | €45,758 | €25,977 | -€19,782 | -43.2% |
| Other amounts receivable | 291 | €45,758 | €25,977 | -€19,782 | -43.2% |
| Amounts receivable within one year | 40/41 | €8,810 | €3,979 | -€4,831 | -54.8% |
| Trade receivables | 40 | €0 | €285 | +€285 | |
| Other amounts receivable | 41 | €8,810 | €3,694 | -€5,116 | -58.1% |
| Cash at bank and in hand | 54/58 | €11,255 | €14,687 | +€3,433 | +30.5% |
| Total equity and liabilities | 10/49 | €136,702 | €106,324 | -€30,378 | -22.2% |
| Equity | 10/15 | €58,576 | €69,011 | +€10,435 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,976 | €50,411 | +€10,435 | +26.1% |
| Amounts payable | 17/49 | €78,125 | €37,313 | -€40,813 | -52.2% |
| Amounts payable after more than one year | 17 | €51,938 | €33,354 | -€18,584 | -35.8% |
| Other amounts payable | 178/9 | €51,938 | €33,354 | -€18,584 | -35.8% |
| Amounts payable within one year | 42/48 | €23,188 | €959 | -€22,229 | -95.9% |
| Trade debts | 44 | €22,746 | €765 | -€21,981 | -96.6% |
| Suppliers | 440/4 | €22,746 | €765 | -€21,981 | -96.6% |
| Advances received on contracts in progress | 46 | €220 | €0 | -€220 | -100% |
| Taxes, remuneration and social security | 45 | €222 | €194 | -€28 | -12.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €222 | €194 | -€28 | -12.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,526 | €1,755 | -€771 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,954 | €12,186 | -€2,768 | -18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €193 | €179 | -€14 | -7.3% |
| Other operating charges | 640/8 | €508 | €522 | +€14 | +2.8% |
| Gross operating margin | 9900 | €22,581 | €28,568 | +€5,987 | +26.5% |
| Operating profit (loss) | 9901 | €4,399 | €13,926 | +€9,527 | +217% |
| Financial income | 75/76B | €2,480 | €1,187 | -€1,293 | -52.1% |
| Recurring financial income | 75 | €2,480 | €1,187 | -€1,293 | -52.1% |
| Financial charges | 65/66B | €1,215 | €1,065 | -€151 | -12.4% |
| Recurring financial charges | 65 | €1,215 | €1,065 | -€151 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €5,664 | €14,048 | +€8,384 | +148% |
| Income taxes | 67/77 | -€2,803 | €3,613 | +€6,416 | |
| Profit (loss) for the period | 9904 | €8,467 | €10,435 | +€1,968 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,467 | €10,435 | +€1,968 | +23.2% |
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 29 October 2026 via checked.be.