GENAPIMMO: what changed
Two fiscal 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.
GENAPIMMO
Largest movements
- Receivables within one year -€41,247
no longer reported in 2025 (was €41,247)
- Receivables after one year +€40,886
new in 2025: €40,886
- Debts after one year +€2,812
up €2,812 (+14.5%), from €19,378 to €22,190
- Profit (loss) carried forward -€2,530
down €2,530 (-10.2%), from -€24,801 to -€27,331
- Provisions -€870
down €870 (-1.6%), from €53,389 to €52,519
- Gross operating margin +€1,517
up €1,517 (+95.8%), from -€1,583 to -€66
- Financial charges -€69
down €69 (-1.4%), from €5,058 to €4,989
- Financial income +€31
up €31 (+1.1%), from €2,902 to €2,933
- Other operating charges +€24
up €24 (+6.3%), from €384 to €408
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.
Cash bridge derived
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 | €66,566 | €65,978 | -€588 | -0.9% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €25,000 | €25,000 | = | 0.0% |
| Land and buildings | 22 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €41,566 | €40,978 | -€588 | -1.4% |
| Amounts receivable after more than one year | 29 | - | €40,886 | +€40,886 | |
| Trade receivables | 290 | - | €40,886 | +€40,886 | |
| Amounts receivable within one year | 40/41 | €41,247 | - | -€41,247 | |
| Other amounts receivable | 41 | €41,247 | - | -€41,247 | |
| Current investments | 50/53 | €85 | €84 | -€1 | -1.2% |
| Cash at bank and in hand | 54/58 | €234 | €8 | -€226 | -96.6% |
| Total equity and liabilities | 10/49 | €66,566 | €65,978 | -€588 | -0.9% |
| Equity | 10/15 | -€6,201 | -€8,731 | -€2,530 | -40.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,801 | -€27,331 | -€2,530 | -10.2% |
| Provisions and deferred taxes | 16 | €53,389 | €52,519 | -€870 | -1.6% |
| Provisions for liabilities and charges | 160/5 | €53,389 | €52,519 | -€870 | -1.6% |
| Other liabilities and charges | 164/5 | €53,389 | €52,519 | -€870 | -1.6% |
| Amounts payable | 17/49 | €19,378 | €22,190 | +€2,812 | +14.5% |
| Amounts payable after more than one year | 17 | €19,378 | €22,190 | +€2,812 | +14.5% |
| Other amounts payable | 178/9 | €19,378 | €22,190 | +€2,812 | +14.5% |
| Other operating charges | 640/8 | €384 | €408 | +€24 | +6.3% |
| Gross operating margin | 9900 | -€1,583 | -€66 | +€1,517 | +95.8% |
| Operating profit (loss) | 9901 | -€1,967 | -€474 | +€1,493 | +75.9% |
| Financial income | 75/76B | €2,902 | €2,933 | +€31 | +1.1% |
| Recurring financial income | 75 | €2,902 | €2,933 | +€31 | +1.1% |
| Financial charges | 65/66B | €5,058 | €4,989 | -€69 | -1.4% |
| Recurring financial charges | 65 | €5,058 | €4,989 | -€69 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,123 | -€2,530 | +€1,593 | +38.6% |
| Profit (loss) for the period | 9904 | -€4,123 | -€2,530 | +€1,593 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,123 | -€2,530 | +€1,593 | +38.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.