GENT.ROJ: 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.
GENT.ROJ
Largest movements
- Tangible fixed assets -€23,796
down €23,796 (-5.1%), from €468,063 to €444,267
of which Land and buildings: -€14,850
- Deferred charges and accrued income +€17,543
up €17,543 (+400%), from €4,390 to €21,932
- Reserves -€69,747
no longer reported in 2025 (was €69,747)
of which Distributable reserves: -€67,887
- Other debts +€55,860
new in 2025: €55,860
- Profit (loss) carried forward -€36,964
new in 2025: -€36,964
- Debts after one year +€36,129
up €36,129 (+10.5%), from €343,318 to €379,446
of which Financial debts: +€28,629
- Trade debts +€25,052
up €25,052 (+2,726%), from €919 to €25,971
- Gross operating margin -€115,313
down €115,313, from €85,588 to -€29,724
- Taxes -€17,454
no longer reported in 2025 (was €17,454)
- Depreciation +€9,156
up €9,156 (+27.7%), from €33,025 to €42,181
- Financial charges +€8,145
up €8,145 (+73.1%), from €11,143 to €19,288
- Other operating charges +€4,880
up €4,880 (+45.8%), from €10,649 to €15,529
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 | €503,670 | €496,749 | -€6,921 | -1.4% |
| Fixed assets | 21/28 | €468,063 | €444,267 | -€23,796 | -5.1% |
| Tangible fixed assets | 22/27 | €468,063 | €444,267 | -€23,796 | -5.1% |
| Land and buildings | 22 | €384,798 | €369,948 | -€14,850 | -3.9% |
| Plant, machinery and equipment | 23 | €1,849 | €1,664 | -€185 | -10.0% |
| Furniture and vehicles | 24 | €81,416 | €72,655 | -€8,761 | -10.8% |
| Current assets | 29/58 | €35,607 | €52,482 | +€16,875 | +47.4% |
| Amounts receivable within one year | 40/41 | €31,035 | €30,549 | -€486 | -1.6% |
| Trade receivables | 40 | €4,345 | €30,102 | +€25,757 | +593% |
| Other amounts receivable | 41 | €26,691 | €447 | -€26,243 | -98.3% |
| Cash at bank and in hand | 54/58 | €182 | - | -€182 | |
| Deferred charges and accrued income | 490/1 | €4,390 | €21,932 | +€17,543 | +400% |
| Total equity and liabilities | 10/49 | €503,670 | €496,749 | -€6,921 | -1.4% |
| Equity | 10/15 | €75,947 | -€30,764 | -€106,712 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €69,747 | - | -€69,747 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €67,887 | - | -€67,887 | |
| Profit (loss) carried forward | 14 | - | -€36,964 | -€36,964 | |
| Amounts payable | 17/49 | €427,722 | €527,513 | +€99,790 | +23.3% |
| Amounts payable after more than one year | 17 | €343,318 | €379,446 | +€36,129 | +10.5% |
| Financial debts | 170/4 | €343,318 | €371,946 | +€28,629 | +8.3% |
| Other amounts payable | 178/9 | - | €7,500 | +€7,500 | |
| Amounts payable within one year | 42/48 | €82,904 | €145,441 | +€62,537 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €35,354 | €39,083 | +€3,729 | +10.5% |
| Financial debts | 43 | €5,074 | €6,234 | +€1,161 | +22.9% |
| Credit institutions | 430/8 | €5,074 | €6,234 | +€1,161 | +22.9% |
| Trade debts | 44 | €919 | €25,971 | +€25,052 | +2,726% |
| Suppliers | 440/4 | €919 | €25,971 | +€25,052 | +2,726% |
| Taxes, remuneration and social security | 45 | €41,558 | €18,293 | -€23,265 | -56.0% |
| Taxes | 450/3 | €41,558 | €18,293 | -€23,265 | -56.0% |
| Other amounts payable | 47/48 | - | €55,860 | +€55,860 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,625 | +€1,125 | +75.0% |
| Non-recurring operating income | 76A | €29,500 | - | -€29,500 | |
| Remuneration, social security and pensions | 62 | €2,955 | - | -€2,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,025 | €42,181 | +€9,156 | +27.7% |
| Other operating charges | 640/8 | €10,649 | €15,529 | +€4,880 | +45.8% |
| Non-recurring operating charges | 66A | €7,640 | - | -€7,640 | |
| Gross operating margin | 9900 | €85,588 | -€29,724 | -€115,313 | |
| Operating profit (loss) | 9901 | €31,320 | -€87,435 | -€118,754 | |
| Financial income | 75/76B | €1,332 | €11 | -€1,321 | -99.2% |
| Recurring financial income | 75 | €1,332 | €11 | -€1,321 | -99.2% |
| Financial charges | 65/66B | €11,143 | €19,288 | +€8,145 | +73.1% |
| Recurring financial charges | 65 | €11,143 | €19,288 | +€8,145 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €21,509 | -€106,712 | -€128,220 | |
| Income taxes | 67/77 | €17,454 | - | -€17,454 | |
| Profit (loss) for the period | 9904 | €4,055 | -€106,712 | -€110,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,055 | -€106,712 | -€110,766 |
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 17 October 2026 via checked.be.