DIERENASIEL GENK: 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.
DIERENASIEL GENK
Largest movements
- Cash -€24,724
down €24,724 (-6.4%), from €384,514 to €359,789
mainly Net result for the year (-€36,038) and Investment in fixed assets (net) (-€28,320)
- Deferred charges and accrued income +€10,515
up €10,515 (+22.1%), from €47,530 to €58,046
- Tangible fixed assets +€7,587
up €7,587 (+3.7%), from €203,179 to €210,766
of which Furniture and vehicles: +€21,672
- Profit (loss) carried forward -€36,038
down €36,038 (-26.0%), from €138,500 to €102,462
- Tax, wage and social debts +€28,240
up €28,240 (+62.4%), from €45,274 to €73,515
of which Remuneration and social security: +€30,724
- Gross operating margin -€119,521
down €119,521 (-17.6%), from €678,351 to €558,830
- Staff costs +€25,099
up €25,099 (+4.7%), from €536,506 to €561,604
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 | €637,858 | €635,326 | -€2,531 | -0.4% |
| Fixed assets | 21/28 | €203,179 | €210,766 | +€7,587 | +3.7% |
| Tangible fixed assets | 22/27 | €203,179 | €210,766 | +€7,587 | +3.7% |
| Land and buildings | 22 | €168,228 | €155,246 | -€12,982 | -7.7% |
| Plant, machinery and equipment | 23 | €10,300 | €7,689 | -€2,611 | -25.3% |
| Furniture and vehicles | 24 | €787 | €22,459 | +€21,672 | +2,754% |
| Other tangible fixed assets | 26 | €23,864 | €19,998 | -€3,866 | -16.2% |
| Assets under construction and advance payments | 27 | - | €5,374 | +€5,374 | |
| Current assets | 29/58 | €434,679 | €424,560 | -€10,119 | -2.3% |
| Amounts receivable within one year | 40/41 | €2,635 | €6,725 | +€4,090 | +155% |
| Trade receivables | 40 | €2,635 | €4,260 | +€1,625 | +61.7% |
| Other amounts receivable | 41 | - | €2,466 | +€2,466 | |
| Cash at bank and in hand | 54/58 | €384,514 | €359,789 | -€24,724 | -6.4% |
| Deferred charges and accrued income | 490/1 | €47,530 | €58,046 | +€10,515 | +22.1% |
| Total equity and liabilities | 10/49 | €637,858 | €635,326 | -€2,531 | -0.4% |
| Equity | 10/15 | €558,500 | €522,462 | -€36,038 | -6.5% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Capital | 10 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,500 | €102,462 | -€36,038 | -26.0% |
| Amounts payable | 17/49 | €79,358 | €112,864 | +€33,506 | +42.2% |
| Amounts payable within one year | 42/48 | €79,358 | €112,864 | +€33,506 | +42.2% |
| Trade debts | 44 | €34,083 | €39,349 | +€5,266 | +15.5% |
| Suppliers | 440/4 | €34,083 | €39,349 | +€5,266 | +15.5% |
| Taxes, remuneration and social security | 45 | €45,274 | €73,515 | +€28,240 | +62.4% |
| Taxes | 450/3 | €2,484 | - | -€2,484 | |
| Remuneration and social security | 454/9 | €42,790 | €73,515 | +€30,724 | +71.8% |
| Remuneration, social security and pensions | 62 | €536,506 | €561,604 | +€25,099 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,068 | €20,733 | +€665 | +3.3% |
| Other operating charges | 640/8 | €6,683 | €9,353 | +€2,669 | +39.9% |
| Gross operating margin | 9900 | €678,351 | €558,830 | -€119,521 | -17.6% |
| Operating profit (loss) | 9901 | €115,094 | -€32,860 | -€147,954 | |
| Financial income | 75/76B | €80 | €1 | -€79 | -98.7% |
| Recurring financial income | 75 | €80 | €1 | -€79 | -98.7% |
| Financial charges | 65/66B | €3,216 | €3,179 | -€37 | -1.2% |
| Recurring financial charges | 65 | €3,216 | €3,179 | -€37 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €111,958 | -€36,038 | -€147,996 | |
| Profit (loss) for the period | 9904 | €111,958 | -€36,038 | -€147,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,958 | -€36,038 | -€147,996 |
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 13 October 2026 via checked.be.