GENBA: 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.
GENBA
Largest movements
- Receivables within one year -€57,339
down €57,339 (-91.2%), from €62,859 to €5,520
of which Trade receivables: -€57,344
- Cash -€4,289
down €4,289 (-74.8%), from €5,733 to €1,444
mainly Trade debts (-€45,908) and Tax, wage and social debts (-€16,726)
- Trade debts -€45,908
down €45,908 (-99.7%), from €46,058 to €150
- Tax, wage and social debts -€16,726
down €16,726 (-70.7%), from €23,650 to €6,924
of which Remuneration and social security: -€10,645
- Gross operating margin -€20,841
down €20,841 (-93.2%), from €22,368 to €1,526
- Staff costs -€439
no longer reported in 2026 (was €439)
- Taxes +€305
up €305 (+102.2%), from €299 to €604
- Other operating charges -€233
down €233 (-36.8%), from €633 to €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,593 | €6,965 | -€61,628 | -89.8% |
| Current assets | 29/58 | €68,593 | €6,965 | -€61,628 | -89.8% |
| Amounts receivable within one year | 40/41 | €62,859 | €5,520 | -€57,339 | -91.2% |
| Trade receivables | 40 | €61,574 | €4,230 | -€57,344 | -93.1% |
| Other amounts receivable | 41 | €1,285 | €1,290 | +€5 | +0.4% |
| Cash at bank and in hand | 54/58 | €5,733 | €1,444 | -€4,289 | -74.8% |
| Total equity and liabilities | 10/49 | €68,593 | €6,965 | -€61,628 | -89.8% |
| Equity | 10/15 | -€15,454 | -€15,015 | +€439 | +2.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,454 | -€20,015 | +€439 | +2.1% |
| Amounts payable | 17/49 | €84,047 | €21,980 | -€62,067 | -73.8% |
| Amounts payable within one year | 42/48 | €84,047 | €21,980 | -€62,067 | -73.8% |
| Trade debts | 44 | €46,058 | €150 | -€45,908 | -99.7% |
| Suppliers | 440/4 | €46,058 | €150 | -€45,908 | -99.7% |
| Taxes, remuneration and social security | 45 | €23,650 | €6,924 | -€16,726 | -70.7% |
| Taxes | 450/3 | €13,005 | €6,924 | -€6,081 | -46.8% |
| Remuneration and social security | 454/9 | €10,645 | - | -€10,645 | |
| Other amounts payable | 47/48 | €14,339 | €14,906 | +€567 | +4.0% |
| Remuneration, social security and pensions | 62 | €439 | - | -€439 | |
| Other operating charges | 640/8 | €633 | €400 | -€233 | -36.8% |
| Gross operating margin | 9900 | €22,368 | €1,526 | -€20,841 | -93.2% |
| Operating profit (loss) | 9901 | €21,296 | €1,127 | -€20,169 | -94.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €42 | €84 | +€43 | +102.1% |
| Recurring financial charges | 65 | €42 | €84 | +€43 | +102.1% |
| Profit (loss) for the period before taxes | 9903 | €21,256 | €1,043 | -€20,214 | -95.1% |
| Income taxes | 67/77 | €299 | €604 | +€305 | +102.2% |
| Profit (loss) for the period | 9904 | €20,957 | €439 | -€20,519 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,957 | €439 | -€20,519 | -97.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.