Gentoo: 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.
Gentoo
Largest movements
- Receivables after one year +€66,500
up €66,500 (+289.1%), from €23,000 to €89,500
- Cash -€41,361
down €41,361 (-65.2%), from €63,421 to €22,060
mainly Receivables after one year (-€66,500) and Tax, wage and social debts (-€19,702)
- Receivables within one year -€5,270
down €5,270 (-41.8%), from €12,611 to €7,342
of which Trade receivables: -€9,660
- Intangible fixed assets -€1,680
down €1,680 (-25.3%), from €6,644 to €4,964
- Profit (loss) carried forward +€38,290
up €38,290 (+80.0%), from €47,848 to €86,139
- Tax, wage and social debts -€19,702
down €19,702 (-100.0%), from €19,702 to €0
- Gross operating margin -€17,678
down €17,678 (-26.4%), from €66,888 to €49,211
- Taxes -€1,890
down €1,890 (-16.5%), from €11,462 to €9,573
- Financial income +€1,183
up €1,183 (+153.5%), from €771 to €1,953
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,676 | €123,866 | +€18,190 | +17.2% |
| Fixed assets | 21/28 | €6,644 | €4,964 | -€1,680 | -25.3% |
| Intangible fixed assets | 21 | €6,644 | €4,964 | -€1,680 | -25.3% |
| Current assets | 29/58 | €99,032 | €118,902 | +€19,870 | +20.1% |
| Amounts receivable after more than one year | 29 | €23,000 | €89,500 | +€66,500 | +289.1% |
| Other amounts receivable | 291 | €23,000 | €89,500 | +€66,500 | +289.1% |
| Amounts receivable within one year | 40/41 | €12,611 | €7,342 | -€5,270 | -41.8% |
| Trade receivables | 40 | €11,233 | €1,573 | -€9,660 | -86.0% |
| Other amounts receivable | 41 | €1,378 | €5,769 | +€4,390 | +318.5% |
| Cash at bank and in hand | 54/58 | €63,421 | €22,060 | -€41,361 | -65.2% |
| Total equity and liabilities | 10/49 | €105,676 | €123,866 | +€18,190 | +17.2% |
| Equity | 10/15 | €84,471 | €122,761 | +€38,290 | +45.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €32,623 | €32,623 | = | 0.0% |
| Distributable reserves | 133 | €32,623 | €32,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,848 | €86,139 | +€38,290 | +80.0% |
| Amounts payable | 17/49 | €21,205 | €1,105 | -€20,100 | -94.8% |
| Amounts payable within one year | 42/48 | €21,205 | €1,105 | -€20,100 | -94.8% |
| Trade debts | 44 | €1,503 | €1,105 | -€398 | -26.5% |
| Suppliers | 440/4 | €1,503 | €1,105 | -€398 | -26.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,702 | €0 | -€19,702 | -100.0% |
| Taxes | 450/3 | €19,702 | €0 | -€19,702 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,680 | €1,680 | = | 0.0% |
| Other operating charges | 640/8 | €580 | €604 | +€24 | +4.1% |
| Gross operating margin | 9900 | €66,888 | €49,211 | -€17,678 | -26.4% |
| Operating profit (loss) | 9901 | €64,629 | €46,927 | -€17,702 | -27.4% |
| Financial income | 75/76B | €771 | €1,953 | +€1,183 | +153.5% |
| Recurring financial income | 75 | €771 | €1,953 | +€1,183 | +153.5% |
| Financial charges | 65/66B | €736 | €1,018 | +€281 | +38.2% |
| Recurring financial charges | 65 | €736 | €1,018 | +€281 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €64,663 | €47,863 | -€16,800 | -26.0% |
| Income taxes | 67/77 | €11,462 | €9,573 | -€1,890 | -16.5% |
| Profit (loss) for the period | 9904 | €53,201 | €38,290 | -€14,911 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,201 | €38,290 | -€14,911 | -28.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.