Ganz Genau: 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.
Ganz Genau
Largest movements
- Cash +€17,668
up €17,668 (+23.8%), from €74,167 to €91,835
mainly Net result for the year (+€32,045) and Depreciation (+€11,309)
- Tangible fixed assets -€11,309
down €11,309 (-5.0%), from €227,147 to €215,837
of which Land and buildings: -€9,489
- Receivables within one year +€10,508
up €10,508 (+572%), from €1,838 to €12,346
of which Other amounts receivable: +€9,298
- Profit (loss) carried forward +€23,221
up €23,221 (+14.5%), from €160,061 to €183,283
- Debts after one year -€6,254
down €6,254 (-5.1%), from €122,244 to €115,990
- Other debts -€5,928
no longer reported in 2025 (was €5,928)
- Gross operating margin -€9,008
down €9,008 (-14.0%), from €64,494 to €55,487
- Taxes -€2,019
down €2,019 (-19.9%), from €10,162 to €8,143
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 | €306,108 | €320,654 | +€14,547 | +4.8% |
| Fixed assets | 21/28 | €227,147 | €215,837 | -€11,309 | -5.0% |
| Tangible fixed assets | 22/27 | €227,147 | €215,837 | -€11,309 | -5.0% |
| Land and buildings | 22 | €223,446 | €213,957 | -€9,489 | -4.2% |
| Plant, machinery and equipment | 23 | €689 | €343 | -€346 | -50.3% |
| Furniture and vehicles | 24 | €3,012 | €1,538 | -€1,474 | -48.9% |
| Current assets | 29/58 | €78,961 | €104,817 | +€25,856 | +32.7% |
| Amounts receivable within one year | 40/41 | €1,838 | €12,346 | +€10,508 | +572% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €1,838 | €11,136 | +€9,298 | +506% |
| Cash at bank and in hand | 54/58 | €74,167 | €91,835 | +€17,668 | +23.8% |
| Deferred charges and accrued income | 490/1 | €2,956 | €637 | -€2,320 | -78.5% |
| Total equity and liabilities | 10/49 | €306,108 | €320,654 | +€14,547 | +4.8% |
| Equity | 10/15 | €163,361 | €186,583 | +€23,221 | +14.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,061 | €183,283 | +€23,221 | +14.5% |
| Amounts payable | 17/49 | €142,747 | €134,072 | -€8,675 | -6.1% |
| Amounts payable after more than one year | 17 | €122,244 | €115,990 | -€6,254 | -5.1% |
| Financial debts | 170/4 | €122,244 | €115,990 | -€6,254 | -5.1% |
| Amounts payable within one year | 42/48 | €14,328 | €9,380 | -€4,947 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €7,267 | €6,818 | -€449 | -6.2% |
| Trade debts | 44 | €1,133 | €1,239 | +€106 | +9.3% |
| Suppliers | 440/4 | €1,133 | €1,239 | +€106 | +9.3% |
| Taxes, remuneration and social security | 45 | - | €1,324 | +€1,324 | |
| Taxes | 450/3 | - | €1,324 | +€1,324 | |
| Other amounts payable | 47/48 | €5,928 | - | -€5,928 | |
| Accrued charges and deferred income | 492/3 | €6,175 | €8,702 | +€2,527 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,245 | €11,309 | +€64 | +0.6% |
| Other operating charges | 640/8 | €1,557 | €1,604 | +€48 | +3.1% |
| Gross operating margin | 9900 | €64,494 | €55,487 | -€9,008 | -14.0% |
| Operating profit (loss) | 9901 | €51,693 | €42,573 | -€9,120 | -17.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €2,547 | €2,385 | -€162 | -6.4% |
| Recurring financial charges | 65 | €2,547 | €2,385 | -€162 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €49,156 | €40,188 | -€8,968 | -18.2% |
| Income taxes | 67/77 | €10,162 | €8,143 | -€2,019 | -19.9% |
| Profit (loss) for the period | 9904 | €38,993 | €32,045 | -€6,949 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,993 | €32,045 | -€6,949 | -17.8% |
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 20 October 2026 via checked.be.