GENTIS SWEETS: 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.
GENTIS SWEETS
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Receivables within one year +€123,433
up €123,433 (+189%), from €65,215 to €188,648
of which Trade receivables: +€102,019
- Cash -€104,722
down €104,722 (-45.5%), from €230,257 to €125,535
mainly Debts after one year (-€328,571) and Current investments (-€200,000)
- Reserves +€470,416
new in 2025: €470,416
of which Distributable reserves: +€444,988
- Debts after one year -€328,571
down €328,571 (-16.7%), from €2.0m to €1.6m
- Financial income +€330,356
new in 2025: €330,356
- Gross operating margin +€288,155
up €288,155 (+1,215%), from €23,724 to €311,879
- Taxes +€46,805
new in 2025: €46,805
- Financial charges +€30,635
up €30,635 (+54.6%), from €56,120 to €86,755
- Other operating charges -€5,611
down €5,611 (-97.8%), from €5,737 to €126
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 | €9,360,968 | €9,578,953 | +€217,985 | +2.3% |
| Fixed assets | 21/28 | €9,064,770 | €9,064,770 | = | 0.0% |
| Tangible fixed assets | 22/27 | €43,770 | €43,770 | = | 0.0% |
| Land and buildings | 22 | €43,770 | €43,770 | = | 0.0% |
| Financial fixed assets | 28 | €9,021,000 | €9,021,000 | = | 0.0% |
| Current assets | 29/58 | €296,198 | €514,183 | +€217,985 | +73.6% |
| Amounts receivable within one year | 40/41 | €65,215 | €188,648 | +€123,433 | +189% |
| Trade receivables | 40 | €65,215 | €167,233 | +€102,019 | +156% |
| Other amounts receivable | 41 | - | €21,415 | +€21,415 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €230,257 | €125,535 | -€104,722 | -45.5% |
| Deferred charges and accrued income | 490/1 | €726 | €0 | -€726 | -100% |
| Total equity and liabilities | 10/49 | €9,360,968 | €9,578,953 | +€217,985 | +2.3% |
| Equity | 10/15 | €6,961,867 | €7,470,416 | +€508,549 | +7.3% |
| Contributions | 10/11 | €7,000,000 | €7,000,000 | = | 0.0% |
| Capital | 10 | €7,000,000 | €7,000,000 | = | 0.0% |
| Issued capital | 100 | €7,000,000 | €7,000,000 | = | 0.0% |
| Reserves | 13 | - | €470,416 | +€470,416 | |
| Non-distributable reserves | 130/1 | - | €25,427 | +€25,427 | |
| Legal reserve | 130 | - | €25,427 | +€25,427 | |
| Distributable reserves | 133 | - | €444,988 | +€444,988 | |
| Profit (loss) carried forward | 14 | -€38,133 | €0 | +€38,133 | |
| Amounts payable | 17/49 | €2,399,101 | €2,108,537 | -€290,564 | -12.1% |
| Amounts payable after more than one year | 17 | €1,971,429 | €1,642,858 | -€328,571 | -16.7% |
| Financial debts | 170/4 | €1,971,429 | €1,642,858 | -€328,571 | -16.7% |
| Amounts payable within one year | 42/48 | €372,633 | €417,863 | +€45,230 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €328,571 | €328,571 | = | 0.0% |
| Trade debts | 44 | €1,319 | €32,159 | +€30,840 | +2,338% |
| Suppliers | 440/4 | €1,319 | €32,159 | +€30,840 | +2,338% |
| Taxes, remuneration and social security | 45 | €4,743 | €57,133 | +€52,390 | +1,105% |
| Taxes | 450/3 | €4,743 | €57,133 | +€52,390 | +1,105% |
| Other amounts payable | 47/48 | €38,000 | €0 | -€38,000 | -100% |
| Accrued charges and deferred income | 492/3 | €55,039 | €47,816 | -€7,223 | -13.1% |
| Other operating charges | 640/8 | €5,737 | €126 | -€5,611 | -97.8% |
| Gross operating margin | 9900 | €23,724 | €311,879 | +€288,155 | +1,215% |
| Operating profit (loss) | 9901 | €17,987 | €311,753 | +€293,766 | +1,633% |
| Financial income | 75/76B | - | €330,356 | +€330,356 | |
| Recurring financial income | 75 | - | €330,356 | +€330,356 | |
| Financial charges | 65/66B | €56,120 | €86,755 | +€30,635 | +54.6% |
| Recurring financial charges | 65 | €56,120 | €86,755 | +€30,635 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,133 | €555,354 | +€593,488 | |
| Income taxes | 67/77 | - | €46,805 | +€46,805 | |
| Profit (loss) for the period | 9904 | -€38,133 | €508,549 | +€546,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,133 | €508,549 | +€546,682 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.