GENERAAL 76: 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.
GENERAAL 76
Largest movements
- Cash -€21,450
down €21,450 (-85.8%), from €25,006 to €3,556
mainly Investment in fixed assets (net) (-€25,990) and Trade debts (-€12,775)
- Tangible fixed assets +€19,473
up €19,473 (+202%), from €9,647 to €29,121
of which Furniture and vehicles: +€22,476
- Receivables within one year +€7,368
up €7,368 (+49.5%), from €14,870 to €22,237
of which Trade receivables: +€8,157
- Debts after one year +€15,393
up €15,393 (+418%), from €3,680 to €19,073
- Trade debts -€12,775
down €12,775 (-78.5%), from €16,272 to €3,497
- Profit (loss) carried forward -€5,094
down €5,094 (-25.5%), from €20,011 to €14,917
- Current portion of long-term debt +€4,733
up €4,733 (+115%), from €4,111 to €8,844
- Other debts +€4,632
up €4,632 (+339%), from €1,368 to €6,000
- Gross operating margin -€25,142
down €25,142 (-70.2%), from €35,797 to €10,655
- Taxes -€4,281
down €4,281 (-80.0%), from €5,350 to €1,069
- Depreciation -€2,900
down €2,900 (-30.8%), from €9,416 to €6,517
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 | €50,017 | €55,564 | +€5,547 | +11.1% |
| Fixed assets | 21/28 | €9,647 | €29,121 | +€19,473 | +202% |
| Tangible fixed assets | 22/27 | €9,647 | €29,121 | +€19,473 | +202% |
| Plant, machinery and equipment | 23 | €7,310 | €4,308 | -€3,002 | -41.1% |
| Furniture and vehicles | 24 | €2,337 | €24,813 | +€22,476 | +962% |
| Current assets | 29/58 | €40,369 | €26,443 | -€13,926 | -34.5% |
| Amounts receivable within one year | 40/41 | €14,870 | €22,237 | +€7,368 | +49.5% |
| Trade receivables | 40 | €12,000 | €20,157 | +€8,157 | +68.0% |
| Other amounts receivable | 41 | €2,870 | €2,081 | -€789 | -27.5% |
| Cash at bank and in hand | 54/58 | €25,006 | €3,556 | -€21,450 | -85.8% |
| Deferred charges and accrued income | 490/1 | €494 | €650 | +€156 | +31.6% |
| Total equity and liabilities | 10/49 | €50,017 | €55,564 | +€5,547 | +11.1% |
| Equity | 10/15 | €22,011 | €16,917 | -€5,094 | -23.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,011 | €14,917 | -€5,094 | -25.5% |
| Amounts payable | 17/49 | €28,005 | €38,646 | +€10,641 | +38.0% |
| Amounts payable after more than one year | 17 | €3,680 | €19,073 | +€15,393 | +418% |
| Financial debts | 170/4 | €3,680 | €19,073 | +€15,393 | +418% |
| Amounts payable within one year | 42/48 | €24,325 | €19,573 | -€4,752 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €4,111 | €8,844 | +€4,733 | +115% |
| Trade debts | 44 | €16,272 | €3,497 | -€12,775 | -78.5% |
| Suppliers | 440/4 | €16,272 | €3,497 | -€12,775 | -78.5% |
| Taxes, remuneration and social security | 45 | €2,575 | €1,232 | -€1,343 | -52.2% |
| Taxes | 450/3 | €2,575 | €1,232 | -€1,343 | -52.2% |
| Other amounts payable | 47/48 | €1,368 | €6,000 | +€4,632 | +339% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,416 | €6,517 | -€2,900 | -30.8% |
| Other operating charges | 640/8 | €1,168 | €932 | -€235 | -20.1% |
| Gross operating margin | 9900 | €35,797 | €10,655 | -€25,142 | -70.2% |
| Operating profit (loss) | 9901 | €25,213 | €3,206 | -€22,007 | -87.3% |
| Financial income | 75/76B | €287 | - | -€287 | |
| Recurring financial income | 75 | €287 | - | -€287 | |
| Financial charges | 65/66B | €935 | €1,230 | +€296 | +31.7% |
| Recurring financial charges | 65 | €935 | €1,230 | +€296 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €24,566 | €1,976 | -€22,590 | -92.0% |
| Income taxes | 67/77 | €5,350 | €1,069 | -€4,281 | -80.0% |
| Profit (loss) for the period | 9904 | €19,216 | €906 | -€18,310 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,216 | €906 | -€18,310 | -95.3% |
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.