B.GENS: 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.GENS
Largest movements
- Receivables within one year -€45,954
down €45,954 (-54.7%), from €84,063 to €38,109
of which Other amounts receivable: -€52,592
- Cash -€21,325
down €21,325 (-67.3%), from €31,678 to €10,353
mainly Other debts (-€140,063) and Debts after one year (-€37,563)
- Tangible fixed assets -€16,564
down €16,564 (-3.9%), from €426,158 to €409,594
of which Land and buildings: -€16,756
- Other debts -€140,063
down €140,063 (-62.0%), from €226,080 to €86,018
- Reserves +€96,546
up €96,546, from €0 to €96,546
- Debts after one year -€37,563
down €37,563 (-16.8%), from €223,764 to €186,202
of which Financial debts: -€37,563
- Tax, wage and social debts -€16,487
down €16,487 (-67.9%), from €24,279 to €7,792
of which Taxes: -€13,992
- Short-term financial debts +€10,891
up €10,891 (+251%), from €4,336 to €15,227
- Gross operating margin -€14,257
down €14,257 (-8.3%), from €171,814 to €157,557
- Other operating charges -€9,196
down €9,196 (-72.5%), from €12,683 to €3,488
- Taxes -€4,313
down €4,313 (-13.1%), from €32,915 to €28,603
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 | €547,792 | €466,250 | -€81,542 | -14.9% |
| Fixed assets | 21/28 | €426,158 | €409,594 | -€16,564 | -3.9% |
| Tangible fixed assets | 22/27 | €426,158 | €409,594 | -€16,564 | -3.9% |
| Land and buildings | 22 | €413,885 | €397,129 | -€16,756 | -4.0% |
| Furniture and vehicles | 24 | €4,127 | €5,949 | +€1,822 | +44.1% |
| Other tangible fixed assets | 26 | €8,147 | €6,517 | -€1,630 | -20.0% |
| Current assets | 29/58 | €121,634 | €56,656 | -€64,978 | -53.4% |
| Amounts receivable within one year | 40/41 | €84,063 | €38,109 | -€45,954 | -54.7% |
| Trade receivables | 40 | €24,549 | €31,187 | +€6,639 | +27.0% |
| Other amounts receivable | 41 | €59,514 | €6,921 | -€52,592 | -88.4% |
| Cash at bank and in hand | 54/58 | €31,678 | €10,353 | -€21,325 | -67.3% |
| Deferred charges and accrued income | 490/1 | €5,894 | €8,194 | +€2,300 | +39.0% |
| Total equity and liabilities | 10/49 | €547,792 | €466,250 | -€81,542 | -14.9% |
| Equity | 10/15 | €18,600 | €115,146 | +€96,546 | +519% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €96,546 | +€96,546 | |
| Distributable reserves | 133 | €0 | €96,546 | +€96,546 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €529,192 | €351,105 | -€178,088 | -33.7% |
| Amounts payable after more than one year | 17 | €223,764 | €186,202 | -€37,563 | -16.8% |
| Financial debts | 170/4 | €223,764 | €186,202 | -€37,563 | -16.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €303,175 | €163,297 | -€139,878 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €37,422 | €37,563 | +€141 | +0.4% |
| Financial debts | 43 | €4,336 | €15,227 | +€10,891 | +251% |
| Credit institutions | 430/8 | €4,336 | €15,227 | +€10,891 | +251% |
| Trade debts | 44 | €11,058 | €16,698 | +€5,640 | +51.0% |
| Suppliers | 440/4 | €11,058 | €16,698 | +€5,640 | +51.0% |
| Taxes, remuneration and social security | 45 | €24,279 | €7,792 | -€16,487 | -67.9% |
| Taxes | 450/3 | €21,625 | €7,632 | -€13,992 | -64.7% |
| Remuneration and social security | 454/9 | €2,655 | €160 | -€2,495 | -94.0% |
| Other amounts payable | 47/48 | €226,080 | €86,018 | -€140,063 | -62.0% |
| Accrued charges and deferred income | 492/3 | €2,253 | €1,606 | -€647 | -28.7% |
| Non-recurring operating income | 76A | €170 | €479 | +€309 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,643 | €20,825 | +€182 | +0.9% |
| Other operating charges | 640/8 | €12,683 | €3,488 | -€9,196 | -72.5% |
| Gross operating margin | 9900 | €171,814 | €157,557 | -€14,257 | -8.3% |
| Operating profit (loss) | 9901 | €138,487 | €133,245 | -€5,243 | -3.8% |
| Financial income | 75/76B | €2,503 | €1,808 | -€695 | -27.8% |
| Recurring financial income | 75 | €2,503 | €1,808 | -€695 | -27.8% |
| Financial charges | 65/66B | €9,531 | €9,905 | +€373 | +3.9% |
| Recurring financial charges | 65 | €9,531 | €9,905 | +€373 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €131,459 | €125,148 | -€6,311 | -4.8% |
| Income taxes | 67/77 | €32,915 | €28,603 | -€4,313 | -13.1% |
| Profit (loss) for the period | 9904 | €98,544 | €96,546 | -€1,998 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,544 | €96,546 | -€1,998 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.