GENTILIA: 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.
GENTILIA
Largest movements
- Cash +€92,005
up €92,005 (+124%), from €74,324 to €166,329
mainly Net result for the year (+€188,001) and Tax, wage and social debts (+€64,593)
- Tangible fixed assets -€25,507
down €25,507 (-26.4%), from €96,640 to €71,134
of which Other tangible fixed assets: -€17,630
- Receivables within one year -€4,022
no longer reported in 2025 (was €4,022)
- Tax, wage and social debts +€64,593
new in 2025: €64,593
- Other debts -€13,027
down €13,027 (-8.5%), from €153,662 to €140,635
- Profit (loss) carried forward +€13,001
up €13,001 (+11.4%), from -€114,378 to -€101,377
- Gross operating margin +€295,459
up €295,459, from -€47,212 to €248,247
- Taxes +€39,820
up €39,820 (+15,732%), from €253 to €40,073
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 | €177,774 | €239,971 | +€62,197 | +35.0% |
| Fixed assets | 21/28 | €97,230 | €71,724 | -€25,507 | -26.2% |
| Tangible fixed assets | 22/27 | €96,640 | €71,134 | -€25,507 | -26.4% |
| Furniture and vehicles | 24 | €10,900 | €3,024 | -€7,877 | -72.3% |
| Other tangible fixed assets | 26 | €85,740 | €68,110 | -€17,630 | -20.6% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €80,544 | €168,248 | +€87,704 | +109% |
| Amounts receivable within one year | 40/41 | €4,022 | - | -€4,022 | |
| Other amounts receivable | 41 | €4,022 | - | -€4,022 | |
| Cash at bank and in hand | 54/58 | €74,324 | €166,329 | +€92,005 | +124% |
| Deferred charges and accrued income | 490/1 | €2,198 | €1,919 | -€279 | -12.7% |
| Total equity and liabilities | 10/49 | €177,774 | €239,971 | +€62,197 | +35.0% |
| Equity | 10/15 | €20,779 | €33,779 | +€13,001 | +62.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €116,607 | €116,607 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,933 | €1,933 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,933 | €1,933 | = | 0.0% |
| Distributable reserves | 133 | €114,674 | €114,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,378 | -€101,377 | +€13,001 | +11.4% |
| Amounts payable | 17/49 | €156,996 | €206,192 | +€49,196 | +31.3% |
| Amounts payable within one year | 42/48 | €156,996 | €206,192 | +€49,196 | +31.3% |
| Trade debts | 44 | €3,334 | €964 | -€2,370 | -71.1% |
| Suppliers | 440/4 | €3,334 | €964 | -€2,370 | -71.1% |
| Taxes, remuneration and social security | 45 | - | €64,593 | +€64,593 | |
| Taxes | 450/3 | - | €64,593 | +€64,593 | |
| Other amounts payable | 47/48 | €153,662 | €140,635 | -€13,027 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,413 | €19,267 | -€2,146 | -10.0% |
| Other operating charges | 640/8 | €451 | €719 | +€268 | +59.5% |
| Gross operating margin | 9900 | -€47,212 | €248,247 | +€295,459 | |
| Operating profit (loss) | 9901 | -€69,076 | €228,261 | +€297,337 | |
| Financial income | 75/76B | €100 | €16 | -€84 | -84.0% |
| Recurring financial income | 75 | €100 | €16 | -€84 | -84.0% |
| Financial charges | 65/66B | €105 | €203 | +€98 | +94.1% |
| Recurring financial charges | 65 | €105 | €203 | +€98 | +94.1% |
| Profit (loss) for the period before taxes | 9903 | -€69,080 | €228,074 | +€297,154 | |
| Income taxes | 67/77 | €253 | €40,073 | +€39,820 | +15,732% |
| Profit (loss) for the period | 9904 | -€69,334 | €188,001 | +€257,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,334 | €188,001 | +€257,334 |
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 25 October 2026 via checked.be.