GÉNÉRATION C’EST BON: 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.
GÉNÉRATION C’EST BON
Largest movements
- Deferred charges and accrued income +€25,308
new in 2025: €25,308
- Cash -€20,718
down €20,718 (-76.9%), from €26,948 to €6,230
mainly Debts after one year (-€155,687) and Deferred charges and accrued income (-€25,308)
- Debts after one year -€155,687
down €155,687 (-10.8%), from €1.4m to €1.3m
- Profit (loss) carried forward +€154,247
up €154,247 (+48.0%), from €321,269 to €475,516
- Gross operating margin +€10,901
up €10,901 (+5.8%), from €188,251 to €199,152
- Purchases and services -€7,381
down €7,381 (-33.1%), from €22,327 to €14,946
- Staff costs +€5,368
up €5,368 (+4.4%), from €122,689 to €128,057
- Turnover +€3,060
up €3,060 (+1.5%), from €204,000 to €207,060
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 | €1,769,327 | €1,764,452 | -€4,875 | -0.3% |
| Fixed assets | 21/28 | €1,721,352 | €1,720,722 | -€630 | 0.0% |
| Tangible fixed assets | 22/27 | €17,352 | €16,722 | -€630 | -3.6% |
| Furniture and vehicles | 24 | €3,469 | €3,578 | +€109 | +3.1% |
| Other tangible fixed assets | 26 | €13,883 | €13,144 | -€739 | -5.3% |
| Financial fixed assets | 28 | €1,704,000 | €1,704,000 | = | 0.0% |
| Current assets | 29/58 | €47,975 | €43,730 | -€4,245 | -8.8% |
| Amounts receivable within one year | 40/41 | €21,027 | €12,192 | -€8,835 | -42.0% |
| Other amounts receivable | 41 | €21,027 | €12,192 | -€8,835 | -42.0% |
| Cash at bank and in hand | 54/58 | €26,948 | €6,230 | -€20,718 | -76.9% |
| Deferred charges and accrued income | 490/1 | - | €25,308 | +€25,308 | |
| Total equity and liabilities | 10/49 | €1,769,327 | €1,764,452 | -€4,875 | -0.3% |
| Equity | 10/15 | €325,269 | €479,516 | +€154,247 | +47.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €321,269 | €475,516 | +€154,247 | +48.0% |
| Amounts payable | 17/49 | €1,444,059 | €1,284,936 | -€159,123 | -11.0% |
| Amounts payable after more than one year | 17 | €1,435,791 | €1,280,104 | -€155,687 | -10.8% |
| Other amounts payable | 178/9 | €1,435,791 | €1,280,104 | -€155,687 | -10.8% |
| Amounts payable within one year | 42/48 | €8,268 | €4,832 | -€3,436 | -41.6% |
| Trade debts | 44 | €8,268 | €4,832 | -€3,436 | -41.6% |
| Suppliers | 440/4 | €8,268 | €4,832 | -€3,436 | -41.6% |
| Turnover | 70 | €204,000 | €207,060 | +€3,060 | +1.5% |
| Non-recurring operating income | 76A | €6,578 | €7,038 | +€459 | +7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,327 | €14,946 | -€7,381 | -33.1% |
| Remuneration, social security and pensions | 62 | €122,689 | €128,057 | +€5,368 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €2,018 | +€248 | +14.0% |
| Other operating charges | 640/8 | €506 | €2,151 | +€1,645 | +325% |
| Non-recurring operating charges | 66A | - | €62 | +€62 | |
| Gross operating margin | 9900 | €188,251 | €199,152 | +€10,901 | +5.8% |
| Operating profit (loss) | 9901 | €63,286 | €66,865 | +€3,579 | +5.7% |
| Financial income | 75/76B | €102,306 | €102,248 | -€58 | -0.1% |
| Recurring financial income | 75 | €102,240 | €102,240 | = | 0.0% |
| Non-recurring financial income | 76B | €66 | €8 | -€58 | -88.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €165,548 | €169,068 | +€3,520 | +2.1% |
| Income taxes | 67/77 | €13,988 | €14,820 | +€833 | +6.0% |
| Profit (loss) for the period | 9904 | €151,560 | €154,247 | +€2,688 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €151,560 | €154,247 | +€2,688 | +1.8% |
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.