Generale de Services: 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.
Generale de Services
Largest movements
- Cash +€30,326
up €30,326 (+62.8%), from €48,321 to €78,646
mainly Receivables within one year (+€19,592) and Depreciation (+€19,048)
- Receivables within one year -€19,592
down €19,592 (-35.3%), from €55,439 to €35,847
of which Trade receivables: -€19,675
- Tangible fixed assets -€19,048
down €19,048 (-14.7%), from €129,282 to €110,235
of which Other tangible fixed assets: -€10,766
- Current portion of long-term debt -€5,500
down €5,500 (-91.7%), from €6,000 to €500
- Profit (loss) carried forward -€2,802
down €2,802 (-26.1%), from €10,721 to €7,919
- Purchases and services -€3,189
down €3,189 (-19.5%), from €16,337 to €13,148
- Gross operating margin +€1,621
up €1,621 (+5.6%), from €28,901 to €30,522
- Other operating charges -€599
down €599 (-8.6%), from €6,976 to €6,377
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 | €279,984 | €271,182 | -€8,802 | -3.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €129,429 | €110,382 | -€19,048 | -14.7% |
| Tangible fixed assets | 22/27 | €129,282 | €110,235 | -€19,048 | -14.7% |
| Land and buildings | 22 | €6,406 | €6,406 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,683 | €3,951 | -€732 | -15.6% |
| Furniture and vehicles | 24 | €22,836 | €15,286 | -€7,550 | -33.1% |
| Other tangible fixed assets | 26 | €95,358 | €84,592 | -€10,766 | -11.3% |
| Financial fixed assets | 28 | €147 | €147 | = | 0.0% |
| Current assets | 29/58 | €150,554 | €160,801 | +€10,246 | +6.8% |
| Amounts receivable within one year | 40/41 | €55,439 | €35,847 | -€19,592 | -35.3% |
| Trade receivables | 40 | €55,439 | €35,764 | -€19,675 | -35.5% |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Current investments | 50/53 | €43,899 | €43,981 | +€82 | +0.2% |
| Cash at bank and in hand | 54/58 | €48,321 | €78,646 | +€30,326 | +62.8% |
| Deferred charges and accrued income | 490/1 | €2,896 | €2,327 | -€570 | -19.7% |
| Total equity and liabilities | 10/49 | €279,984 | €271,182 | -€8,802 | -3.1% |
| Equity | 10/15 | €167,101 | €164,298 | -€2,802 | -1.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €32,433 | €32,433 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €20,038 | €20,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,721 | €7,919 | -€2,802 | -26.1% |
| Amounts payable | 17/49 | €112,883 | €106,884 | -€5,999 | -5.3% |
| Amounts payable after more than one year | 17 | €62,473 | €61,973 | -€500 | -0.8% |
| Financial debts | 170/4 | €62,473 | €61,973 | -€500 | -0.8% |
| Amounts payable within one year | 42/48 | €42,691 | €37,192 | -€5,499 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €500 | -€5,500 | -91.7% |
| Trade debts | 44 | €272 | €213 | -€59 | -21.9% |
| Suppliers | 440/4 | €272 | €213 | -€59 | -21.9% |
| Taxes, remuneration and social security | 45 | €910 | €824 | -€86 | -9.4% |
| Taxes | 450/3 | €910 | €824 | -€86 | -9.4% |
| Other amounts payable | 47/48 | €35,509 | €35,655 | +€146 | +0.4% |
| Accrued charges and deferred income | 492/3 | €7,718 | €7,718 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,337 | €13,148 | -€3,189 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,013 | €19,048 | +€35 | +0.2% |
| Other operating charges | 640/8 | €6,976 | €6,377 | -€599 | -8.6% |
| Gross operating margin | 9900 | €28,901 | €30,522 | +€1,621 | +5.6% |
| Operating profit (loss) | 9901 | €2,912 | €5,098 | +€2,185 | +75.0% |
| Financial income | 75/76B | €640 | €551 | -€90 | -14.0% |
| Recurring financial income | 75 | €640 | €551 | -€90 | -14.0% |
| Financial charges | 65/66B | €8,461 | €8,451 | -€10 | -0.1% |
| Recurring financial charges | 65 | €8,461 | €8,451 | -€10 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,908 | -€2,802 | +€2,106 | +42.9% |
| Income taxes | 67/77 | €48 | €0 | -€48 | -100% |
| Profit (loss) for the period | 9904 | -€4,956 | -€2,802 | +€2,154 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,956 | -€2,802 | +€2,154 | +43.5% |
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 14 October 2026 via checked.be.