Gentil: 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.
Gentil
Largest movements
- Receivables within one year +€28,736
up €28,736 (+70.4%), from €40,836 to €69,571
- Tangible fixed assets -€12,260
down €12,260 (-5.1%), from €239,306 to €227,046
of which Land and buildings: -€12,475
- Stocks and contracts -€6,177
down €6,177 (-25.3%), from €24,417 to €18,241
- Debts after one year -€10,176
down €10,176 (-3.8%), from €269,905 to €259,728
- Trade debts +€10,054
up €10,054 (+28.3%), from €35,576 to €45,629
- Reserves +€7,532
up €7,532 (+267.5%), from €2,815 to €10,347
- Gross operating margin +€7,960
up €7,960 (+24.7%), from €32,243 to €40,203
- Other operating charges +€2,676
up €2,676 (+218.4%), from €1,225 to €3,901
- Taxes +€2,349
new in 2025: €2,349
- Depreciation -€906
down €906 (-6.1%), from €14,728 to €13,822
- Financial income +€764
up €764 (+130.1%), from €587 to €1,351
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 | €337,291 | €349,096 | +€11,805 | +3.5% |
| Fixed assets | 21/28 | €239,306 | €227,046 | -€12,260 | -5.1% |
| Tangible fixed assets | 22/27 | €239,306 | €227,046 | -€12,260 | -5.1% |
| Land and buildings | 22 | €236,361 | €223,886 | -€12,475 | -5.3% |
| Plant, machinery and equipment | 23 | €2,945 | €1,705 | -€1,240 | -42.1% |
| Furniture and vehicles | 24 | - | €1,455 | +€1,455 | |
| Current assets | 29/58 | €97,986 | €122,051 | +€24,065 | +24.6% |
| Stocks and contracts in progress | 3 | €24,417 | €18,241 | -€6,177 | -25.3% |
| Stocks | 30/36 | €24,417 | €18,241 | -€6,177 | -25.3% |
| Amounts receivable within one year | 40/41 | €40,836 | €69,571 | +€28,736 | +70.4% |
| Trade receivables | 40 | €40,836 | €69,571 | +€28,736 | +70.4% |
| Cash at bank and in hand | 54/58 | €32,733 | €34,239 | +€1,506 | +4.6% |
| Total equity and liabilities | 10/49 | €337,291 | €349,096 | +€11,805 | +3.5% |
| Equity | 10/15 | €4,815 | €12,347 | +€7,532 | +156.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,815 | €10,347 | +€7,532 | +267.5% |
| Distributable reserves | 133 | €2,815 | €10,347 | +€7,532 | +267.5% |
| Amounts payable | 17/49 | €332,476 | €336,749 | +€4,273 | +1.3% |
| Amounts payable after more than one year | 17 | €269,905 | €259,728 | -€10,176 | -3.8% |
| Financial debts | 170/4 | €269,905 | €259,728 | -€10,176 | -3.8% |
| Amounts payable within one year | 42/48 | €62,571 | €77,021 | +€14,449 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €9,730 | €10,176 | +€446 | +4.6% |
| Trade debts | 44 | €35,576 | €45,629 | +€10,054 | +28.3% |
| Suppliers | 440/4 | €35,576 | €45,629 | +€10,054 | +28.3% |
| Advances received on contracts in progress | 46 | €1,885 | €1,885 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,068 | €6,698 | +€1,630 | +32.2% |
| Taxes | 450/3 | €5,068 | €5,548 | +€480 | +9.5% |
| Remuneration and social security | 454/9 | - | €1,150 | +€1,150 | |
| Other amounts payable | 47/48 | €10,312 | €12,632 | +€2,320 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,728 | €13,822 | -€906 | -6.1% |
| Other operating charges | 640/8 | €1,225 | €3,901 | +€2,676 | +218.4% |
| Gross operating margin | 9900 | €32,243 | €40,203 | +€7,960 | +24.7% |
| Operating profit (loss) | 9901 | €16,291 | €22,480 | +€6,190 | +38.0% |
| Financial income | 75/76B | €587 | €1,351 | +€764 | +130.1% |
| Recurring financial income | 75 | €587 | €1,351 | +€764 | +130.1% |
| Financial charges | 65/66B | €14,063 | €13,950 | -€112 | -0.8% |
| Recurring financial charges | 65 | €14,063 | €13,950 | -€112 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €2,815 | €9,881 | +€7,066 | +251.0% |
| Income taxes | 67/77 | - | €2,349 | +€2,349 | |
| Profit (loss) for the period | 9904 | €2,815 | €7,532 | +€4,717 | +167.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,815 | €7,532 | +€4,717 | +167.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.