Generation +: 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.
Generation +
Largest movements
- Cash -€58,328
down €58,328 (-41.7%), from €140,033 to €81,705
mainly Accrued charges and deferred income (-€40,668) and Net result for the year (-€19,063)
- Deferred charges and accrued income +€2,429
up €2,429 (+85.5%), from €2,840 to €5,269
- Accrued charges and deferred income -€40,668
down €40,668 (-91.0%), from €44,692 to €4,024
- Profit (loss) carried forward -€19,063
down €19,063 (-22.0%), from €86,494 to €67,431
- Debts within one year +€3,195
up €3,195 (+37.2%), from €8,577 to €11,772
- Gross operating margin -€40,453
down €40,453, from €29,628 to -€10,825
- Other operating charges -€15,630
down €15,630 (-65.0%), from €24,030 to €8,399
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 | €143,510 | €86,975 | -€56,536 | -39.4% |
| Current assets | 29/58 | €143,510 | €86,975 | -€56,536 | -39.4% |
| Amounts receivable within one year | 40/41 | €638 | - | -€638 | |
| Other amounts receivable | 41 | €638 | - | -€638 | |
| Cash at bank and in hand | 54/58 | €140,033 | €81,705 | -€58,328 | -41.7% |
| Deferred charges and accrued income | 490/1 | €2,840 | €5,269 | +€2,429 | +85.5% |
| Total equity and liabilities | 10/49 | €143,510 | €86,975 | -€56,536 | -39.4% |
| Equity | 10/15 | €90,241 | €71,179 | -€19,063 | -21.1% |
| Contributions | 10/11 | €3,748 | €3,748 | = | 0.0% |
| Capital | 10 | €3,748 | €3,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,494 | €67,431 | -€19,063 | -22.0% |
| Amounts payable | 17/49 | €53,269 | €15,796 | -€37,473 | -70.3% |
| Amounts payable within one year | 42/48 | €8,577 | €11,772 | +€3,195 | +37.2% |
| Trade debts | 44 | €8,465 | €11,772 | +€3,307 | +39.1% |
| Suppliers | 440/4 | €8,465 | €11,772 | +€3,307 | +39.1% |
| Accrued charges and deferred income | 492/3 | €44,692 | €4,024 | -€40,668 | -91.0% |
| Non-recurring operating income | 76A | - | €1,588 | +€1,588 | |
| Other operating charges | 640/8 | €24,030 | €8,399 | -€15,630 | -65.0% |
| Gross operating margin | 9900 | €29,628 | -€10,825 | -€40,453 | |
| Operating profit (loss) | 9901 | €5,598 | -€19,224 | -€24,822 | |
| Financial income | 75/76B | €384 | €320 | -€64 | -16.7% |
| Recurring financial income | 75 | €384 | €320 | -€64 | -16.7% |
| Financial charges | 65/66B | €162 | €158 | -€4 | -2.4% |
| Recurring financial charges | 65 | €162 | €158 | -€4 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €5,820 | -€19,063 | -€24,883 | |
| Profit (loss) for the period | 9904 | €5,820 | -€19,063 | -€24,883 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,820 | -€19,063 | -€24,883 |
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 11 October 2026 via checked.be.