GENTILE & CO: 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.
GENTILE & CO
Largest movements
- Deferred charges and accrued income -€39,915
down €39,915 (-99.8%), from €40,000 to €85
- Tangible fixed assets +€37,866
up €37,866 (+3.0%), from €1.3m to €1.3m
of which Plant, machinery and equipment: +€55,116
- Cash +€14,494
up €14,494 (+58.8%), from €24,633 to €39,128
mainly Other debts (+€85,165) and Depreciation (+€61,790)
- Other debts +€85,165
up €85,165 (+34.9%), from €243,769 to €328,933
- Trade debts -€48,318
down €48,318 (-93.5%), from €51,650 to €3,332
- Debts after one year -€24,951
down €24,951 (-2.5%), from €1.0m to €989,178
- Gross operating margin -€40,106
down €40,106 (-27.3%), from €146,970 to €106,864
- Depreciation -€23,025
down €23,025 (-27.1%), from €84,815 to €61,790
- Financial charges -€1,853
down €1,853 (-3.5%), from €53,346 to €51,493
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 | €1,345,419 | €1,358,377 | +€12,957 | +1.0% |
| Fixed assets | 21/28 | €1,263,688 | €1,300,054 | +€36,366 | +2.9% |
| Intangible fixed assets | 21 | €4,875 | €3,375 | -€1,500 | -30.8% |
| Tangible fixed assets | 22/27 | €1,258,313 | €1,296,179 | +€37,866 | +3.0% |
| Land and buildings | 22 | €848,067 | €829,993 | -€18,074 | -2.1% |
| Plant, machinery and equipment | 23 | €409,317 | €464,434 | +€55,116 | +13.5% |
| Furniture and vehicles | 24 | €929 | €1,753 | +€824 | +88.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €81,731 | €58,322 | -€23,409 | -28.6% |
| Stocks and contracts in progress | 3 | €4,407 | €4,038 | -€369 | -8.4% |
| Stocks | 30/36 | €4,407 | €4,038 | -€369 | -8.4% |
| Amounts receivable within one year | 40/41 | €12,691 | €15,072 | +€2,381 | +18.8% |
| Trade receivables | 40 | €8,108 | €10,233 | +€2,125 | +26.2% |
| Other amounts receivable | 41 | €4,583 | €4,839 | +€257 | +5.6% |
| Cash at bank and in hand | 54/58 | €24,633 | €39,128 | +€14,494 | +58.8% |
| Deferred charges and accrued income | 490/1 | €40,000 | €85 | -€39,915 | -99.8% |
| Total equity and liabilities | 10/49 | €1,345,419 | €1,358,377 | +€12,957 | +1.0% |
| Equity | 10/15 | -€13,722 | -€21,139 | -€7,417 | -54.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,100 | €12,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,222 | -€27,639 | -€7,417 | -36.7% |
| Amounts payable | 17/49 | €1,359,141 | €1,379,516 | +€20,375 | +1.5% |
| Amounts payable after more than one year | 17 | €1,014,129 | €989,178 | -€24,951 | -2.5% |
| Financial debts | 170/4 | €1,014,129 | €989,178 | -€24,951 | -2.5% |
| Amounts payable within one year | 42/48 | €345,013 | €390,338 | +€45,325 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €38,895 | €47,644 | +€8,748 | +22.5% |
| Trade debts | 44 | €51,650 | €3,332 | -€48,318 | -93.5% |
| Suppliers | 440/4 | €51,650 | €3,332 | -€48,318 | -93.5% |
| Taxes, remuneration and social security | 45 | €10,698 | €10,429 | -€270 | -2.5% |
| Taxes | 450/3 | €10,698 | €10,429 | -€270 | -2.5% |
| Other amounts payable | 47/48 | €243,769 | €328,933 | +€85,165 | +34.9% |
| Non-recurring operating income | 76A | - | €53,111 | +€53,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,815 | €61,790 | -€23,025 | -27.1% |
| Other operating charges | 640/8 | €929 | €1,083 | +€155 | +16.7% |
| Gross operating margin | 9900 | €146,970 | €106,864 | -€40,106 | -27.3% |
| Operating profit (loss) | 9901 | €61,226 | €43,991 | -€17,235 | -28.2% |
| Financial income | 75/76B | €1 | €85 | +€84 | +10,406% |
| Recurring financial income | 75 | €1 | €85 | +€84 | +10,406% |
| Financial charges | 65/66B | €53,346 | €51,493 | -€1,853 | -3.5% |
| Recurring financial charges | 65 | €53,346 | €51,493 | -€1,853 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €7,881 | -€7,417 | -€15,298 | |
| Profit (loss) for the period | 9904 | €7,881 | -€7,417 | -€15,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,881 | -€7,417 | -€15,298 |
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 21 October 2026 via checked.be.