Generation Shop: 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 Shop
Largest movements
- Receivables within one year -€43,051
down €43,051 (-49.5%), from €86,973 to €43,922
of which Trade receivables: -€46,320
- Cash -€32,143
down €32,143 (-79.0%), from €40,664 to €8,521
mainly Net result for the year (-€63,198) and Trade debts (-€13,208)
- Financial fixed assets +€1,500
up €1,500 (+157.9%), from €950 to €2,450
- Tangible fixed assets -€1,488
down €1,488 (-61.7%), from €2,412 to €924
of which Plant, machinery and equipment: -€2,209
- Profit (loss) carried forward -€63,198
down €63,198 (-138.6%), from -€45,600 to -€108,797
- Trade debts -€13,208
down €13,208 (-56.1%), from €23,551 to €10,343
- Short-term financial debts +€1,997
new in 2025: €1,997
- Other debts +€1,349
up €1,349 (+13.3%), from €10,115 to €11,464
- Gross operating margin -€86,607
down €86,607, from €86,457 to -€150
- Financial income +€3,644
up €3,644 (+1778.3%), from €205 to €3,849
- Staff costs +€2,113
up €2,113 (+3.5%), from €61,231 to €63,344
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 | €133,379 | €59,060 | -€74,319 | -55.7% |
| Fixed assets | 21/28 | €3,362 | €3,374 | +€12 | +0.4% |
| Tangible fixed assets | 22/27 | €2,412 | €924 | -€1,488 | -61.7% |
| Plant, machinery and equipment | 23 | €2,209 | - | -€2,209 | |
| Furniture and vehicles | 24 | €203 | €924 | +€721 | +354.8% |
| Financial fixed assets | 28 | €950 | €2,450 | +€1,500 | +157.9% |
| Current assets | 29/58 | €130,017 | €55,686 | -€74,331 | -57.2% |
| Amounts receivable within one year | 40/41 | €86,973 | €43,922 | -€43,051 | -49.5% |
| Trade receivables | 40 | €86,440 | €40,120 | -€46,320 | -53.6% |
| Other amounts receivable | 41 | €533 | €3,802 | +€3,270 | +613.7% |
| Cash at bank and in hand | 54/58 | €40,664 | €8,521 | -€32,143 | -79.0% |
| Deferred charges and accrued income | 490/1 | €2,379 | €3,242 | +€863 | +36.3% |
| Total equity and liabilities | 10/49 | €133,379 | €59,060 | -€74,319 | -55.7% |
| Equity | 10/15 | -€8,397 | -€71,594 | -€63,198 | -752.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,603 | €18,603 | = | 0.0% |
| Distributable reserves | 133 | €18,603 | €18,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,600 | -€108,797 | -€63,198 | -138.6% |
| Amounts payable | 17/49 | €141,776 | €130,655 | -€11,121 | -7.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,776 | €30,655 | -€11,121 | -26.6% |
| Financial debts | 43 | - | €1,997 | +€1,997 | |
| Credit institutions | 430/8 | - | €1,997 | +€1,997 | |
| Trade debts | 44 | €23,551 | €10,343 | -€13,208 | -56.1% |
| Suppliers | 440/4 | €23,551 | €10,343 | -€13,208 | -56.1% |
| Taxes, remuneration and social security | 45 | €8,110 | €6,851 | -€1,259 | -15.5% |
| Taxes | 450/3 | - | €47 | +€47 | |
| Remuneration and social security | 454/9 | €8,110 | €6,804 | -€1,306 | -16.1% |
| Other amounts payable | 47/48 | €10,115 | €11,464 | +€1,349 | +13.3% |
| Remuneration, social security and pensions | 62 | €61,231 | €63,344 | +€2,113 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,758 | €1,488 | -€270 | -15.4% |
| Other operating charges | 640/8 | €532 | €707 | +€175 | +32.8% |
| Gross operating margin | 9900 | €86,457 | -€150 | -€86,607 | |
| Operating profit (loss) | 9901 | €22,936 | -€65,689 | -€88,624 | |
| Financial income | 75/76B | €205 | €3,849 | +€3,644 | +1778.3% |
| Recurring financial income | 75 | €205 | €3,849 | +€3,644 | +1778.3% |
| Financial charges | 65/66B | €1,198 | €1,358 | +€160 | +13.4% |
| Recurring financial charges | 65 | €1,198 | €1,358 | +€160 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €21,943 | -€63,198 | -€85,141 | |
| Profit (loss) for the period | 9904 | €21,943 | -€63,198 | -€85,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,943 | -€63,198 | -€85,141 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.