GENSTER: what changed
Two fiscal 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.
GENSTER
Largest movements
- Receivables within one year +€41,817
up €41,817 (+1435.6%), from €2,913 to €44,730
of which Trade receivables: +€36,537
- Financial fixed assets -€17,427
down €17,427 (-57.9%), from €30,093 to €12,667
- Cash -€13,545
down €13,545 (-27.6%), from €49,018 to €35,473
mainly Receivables within one year (-€41,817) and Contributions, distributions and other (-€11,120)
- Tangible fixed assets -€6,557
down €6,557 (-100.0%), from €6,557 to €0
of which Other tangible fixed assets: -€3,574
- Reserves +€6,902
up €6,902 (+8.7%), from €79,527 to €86,430
- Tax, wage and social debts -€2,115
down €2,115 (-84.1%), from €2,517 to €401
of which Taxes: -€2,115
- Other debts -€1,287
down €1,287 (-100.0%), from €1,287 to €0
- Financial income +€24,122
up €24,122 (+3255.1%), from €741 to €24,863
- Gross operating margin -€10,091
down €10,091 (-91.4%), from €11,037 to €946
- Depreciation -€2,656
down €2,656 (-100.0%), from €2,656 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,983 | €93,607 | +€3,624 | +4.0% |
| Fixed assets | 21/28 | €36,650 | €12,667 | -€23,984 | -65.4% |
| Tangible fixed assets | 22/27 | €6,557 | €0 | -€6,557 | -100.0% |
| Furniture and vehicles | 24 | €2,983 | €0 | -€2,983 | -100.0% |
| Other tangible fixed assets | 26 | €3,574 | €0 | -€3,574 | -100.0% |
| Financial fixed assets | 28 | €30,093 | €12,667 | -€17,427 | -57.9% |
| Current assets | 29/58 | €53,333 | €80,940 | +€27,608 | +51.8% |
| Amounts receivable within one year | 40/41 | €2,913 | €44,730 | +€41,817 | +1435.6% |
| Trade receivables | 40 | €0 | €36,537 | +€36,537 | |
| Other amounts receivable | 41 | €2,913 | €8,193 | +€5,280 | +181.3% |
| Cash at bank and in hand | 54/58 | €49,018 | €35,473 | -€13,545 | -27.6% |
| Deferred charges and accrued income | 490/1 | €1,402 | €737 | -€665 | -47.4% |
| Total equity and liabilities | 10/49 | €89,983 | €93,607 | +€3,624 | +4.0% |
| Equity | 10/15 | €85,727 | €92,630 | +€6,902 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,527 | €86,430 | +€6,902 | +8.7% |
| Distributable reserves | 133 | €79,527 | €86,430 | +€6,902 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,256 | €977 | -€3,278 | -77.0% |
| Amounts payable within one year | 42/48 | €4,256 | €977 | -€3,278 | -77.0% |
| Financial debts | 43 | €0 | €50 | +€50 | |
| Credit institutions | 430/8 | €0 | €50 | +€50 | |
| Trade debts | 44 | €453 | €526 | +€74 | +16.3% |
| Suppliers | 440/4 | €453 | €526 | +€74 | +16.3% |
| Taxes, remuneration and social security | 45 | €2,517 | €401 | -€2,115 | -84.1% |
| Taxes | 450/3 | €2,517 | €401 | -€2,115 | -84.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,287 | €0 | -€1,287 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,656 | €0 | -€2,656 | -100.0% |
| Other operating charges | 640/8 | €836 | €923 | +€87 | +10.4% |
| Non-recurring operating charges | 66A | - | €4,707 | +€4,707 | |
| Gross operating margin | 9900 | €11,037 | €946 | -€10,091 | -91.4% |
| Operating profit (loss) | 9901 | €7,544 | -€4,684 | -€12,228 | |
| Financial income | 75/76B | €741 | €24,863 | +€24,122 | +3255.1% |
| Recurring financial income | 75 | €741 | €24,863 | +€24,122 | +3255.1% |
| Financial charges | 65/66B | €83 | €78 | -€5 | -6.3% |
| Recurring financial charges | 65 | €83 | €78 | -€5 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €8,202 | €20,101 | +€11,899 | +145.1% |
| Income taxes | 67/77 | €2,115 | €2,079 | -€37 | -1.7% |
| Profit (loss) for the period | 9904 | €6,087 | €18,022 | +€11,935 | +196.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,087 | €18,022 | +€11,935 | +196.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.