GENTIANA: 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.
GENTIANA
Largest movements
- Receivables within one year -€60,000
down €60,000 (-100%), from €60,000 to €0
- Profit (loss) carried forward +€188,404
up €188,404 (+42.1%), from €447,889 to €636,293
- Debts after one year -€133,332
down €133,332 (-14.8%), from €900,011 to €766,679
- Trade debts -€84,700
down €84,700 (-100%), from €84,700 to €0
- Tax, wage and social debts -€81,462
down €81,462 (-70.2%), from €115,998 to €34,536
- Taxes +€3,549
up €3,549 (+5.3%), from €67,006 to €70,554
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 | €3,077,811 | €2,995,043 | -€82,768 | -2.7% |
| Fixed assets | 21/28 | €3,010,163 | €2,981,392 | -€28,771 | -1.0% |
| Tangible fixed assets | 22/27 | €3,010,163 | €2,981,392 | -€28,771 | -1.0% |
| Land and buildings | 22 | €3,010,163 | €2,981,392 | -€28,771 | -1.0% |
| Current assets | 29/58 | €67,648 | €13,651 | -€53,997 | -79.8% |
| Amounts receivable within one year | 40/41 | €60,000 | €0 | -€60,000 | -100% |
| Other amounts receivable | 41 | €60,000 | €0 | -€60,000 | -100% |
| Cash at bank and in hand | 54/58 | €7,648 | €13,651 | +€6,003 | +78.5% |
| Total equity and liabilities | 10/49 | €3,077,811 | €2,995,043 | -€82,768 | -2.7% |
| Equity | 10/15 | €942,889 | €1,131,293 | +€188,404 | +20.0% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €447,889 | €636,293 | +€188,404 | +42.1% |
| Amounts payable | 17/49 | €2,134,922 | €1,863,750 | -€271,172 | -12.7% |
| Amounts payable after more than one year | 17 | €900,011 | €766,679 | -€133,332 | -14.8% |
| Financial debts | 170/4 | €900,011 | €766,679 | -€133,332 | -14.8% |
| Amounts payable within one year | 42/48 | €1,234,911 | €1,097,071 | -€137,840 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €133,332 | €133,332 | = | 0.0% |
| Trade debts | 44 | €84,700 | €0 | -€84,700 | -100% |
| Suppliers | 440/4 | €84,700 | €0 | -€84,700 | -100% |
| Taxes, remuneration and social security | 45 | €115,998 | €34,536 | -€81,462 | -70.2% |
| Taxes | 450/3 | €115,998 | €34,536 | -€81,462 | -70.2% |
| Other amounts payable | 47/48 | €900,880 | €929,203 | +€28,322 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,771 | €28,771 | = | 0.0% |
| Other operating charges | 640/8 | €6,316 | €6,235 | -€81 | -1.3% |
| Gross operating margin | 9900 | €341,710 | €342,063 | +€352 | +0.1% |
| Operating profit (loss) | 9901 | €306,623 | €307,056 | +€433 | +0.1% |
| Financial income | 75/76B | €84 | €0 | -€84 | -100% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -100% |
| Financial charges | 65/66B | €50,444 | €48,098 | -€2,346 | -4.7% |
| Recurring financial charges | 65 | €50,444 | €48,098 | -€2,346 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €256,263 | €258,958 | +€2,695 | +1.1% |
| Income taxes | 67/77 | €67,006 | €70,554 | +€3,549 | +5.3% |
| Profit (loss) for the period | 9904 | €189,258 | €188,404 | -€854 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €189,258 | €188,404 | -€854 | -0.5% |
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 31 October 2026 via checked.be.