GENTUIRIS: 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.
GENTUIRIS
Largest movements
- Current investments -€122,000
no longer reported in 2025 (was €122,000)
- Receivables after one year +€120,000
new in 2025: €120,000
- Tangible fixed assets -€10,088
no longer reported in 2025 (was €10,088)
of which Furniture and vehicles: -€8,198
- Receivables within one year -€7,955
down €7,955 (-97.1%), from €8,191 to €236
of which Trade receivables: -€8,149
- Cash -€4,929
no longer reported in 2025 (was €4,929)
mainly Receivables after one year (-€120,000) and Net result for the year (-€13,562)
- Reserves -€35,000
down €35,000 (-31.1%), from €112,610 to €77,610
of which Distributable reserves: -€35,000
- Profit (loss) carried forward +€21,438
up €21,438 (+640.5%), from €3,347 to €24,785
- Tax, wage and social debts -€12,812
down €12,812 (-94.7%), from €13,533 to €721
- Other debts +€3,823
up €3,823 (+74.8%), from €5,113 to €8,936
- Short-term financial debts -€2,198
down €2,198 (-36.6%), from €6,000 to €3,802
- Gross operating margin -€19,641
down €19,641, from €10,595 to -€9,046
- Financial income +€4,180
up €4,180 (+342.6%), from €1,220 to €5,400
- Depreciation -€2,228
no longer reported in 2025 (was €2,228)
- Financial charges -€744
down €744 (-36.7%), from €2,029 to €1,284
- Other operating charges -€392
down €392 (-32.0%), from €1,228 to €836
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 | €149,928 | €123,736 | -€26,192 | -17.5% |
| Fixed assets | 21/28 | €10,088 | - | -€10,088 | |
| Tangible fixed assets | 22/27 | €10,088 | - | -€10,088 | |
| Plant, machinery and equipment | 23 | €1,690 | - | -€1,690 | |
| Furniture and vehicles | 24 | €8,198 | - | -€8,198 | |
| Other tangible fixed assets | 26 | €200 | - | -€200 | |
| Current assets | 29/58 | €139,840 | €123,736 | -€16,104 | -11.5% |
| Amounts receivable after more than one year | 29 | - | €120,000 | +€120,000 | |
| Other amounts receivable | 291 | - | €120,000 | +€120,000 | |
| Stocks and contracts in progress | 3 | €3,500 | €3,500 | = | 0.0% |
| Stocks | 30/36 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,191 | €236 | -€7,955 | -97.1% |
| Trade receivables | 40 | €8,149 | - | -€8,149 | |
| Other amounts receivable | 41 | €42 | €236 | +€194 | +462.1% |
| Current investments | 50/53 | €122,000 | - | -€122,000 | |
| Cash at bank and in hand | 54/58 | €4,929 | - | -€4,929 | |
| Deferred charges and accrued income | 490/1 | €1,220 | - | -€1,220 | |
| Total equity and liabilities | 10/49 | €149,928 | €123,736 | -€26,192 | -17.5% |
| Equity | 10/15 | €122,157 | €108,595 | -€13,562 | -11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,610 | €77,610 | -€35,000 | -31.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,750 | €75,750 | -€35,000 | -31.6% |
| Profit (loss) carried forward | 14 | €3,347 | €24,785 | +€21,438 | +640.5% |
| Amounts payable | 17/49 | €27,771 | €15,141 | -€12,630 | -45.5% |
| Amounts payable within one year | 42/48 | €27,771 | €14,986 | -€12,785 | -46.0% |
| Financial debts | 43 | €6,000 | €3,802 | -€2,198 | -36.6% |
| Credit institutions | 430/8 | €6,000 | €3,802 | -€2,198 | -36.6% |
| Trade debts | 44 | €3,125 | €1,527 | -€1,598 | -51.1% |
| Suppliers | 440/4 | €3,125 | €1,527 | -€1,598 | -51.1% |
| Taxes, remuneration and social security | 45 | €13,533 | €721 | -€12,812 | -94.7% |
| Taxes | 450/3 | €13,533 | €721 | -€12,812 | -94.7% |
| Other amounts payable | 47/48 | €5,113 | €8,936 | +€3,823 | +74.8% |
| Accrued charges and deferred income | 492/3 | - | €155 | +€155 | |
| Non-recurring operating income | 76A | - | €913 | +€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | - | -€2,228 | |
| Other operating charges | 640/8 | €1,228 | €836 | -€392 | -32.0% |
| Non-recurring operating charges | 66A | - | €5,088 | +€5,088 | |
| Gross operating margin | 9900 | €10,595 | -€9,046 | -€19,641 | |
| Operating profit (loss) | 9901 | €7,139 | -€14,970 | -€22,109 | |
| Financial income | 75/76B | €1,220 | €5,400 | +€4,180 | +342.6% |
| Recurring financial income | 75 | €1,220 | €5,400 | +€4,180 | +342.6% |
| Financial charges | 65/66B | €2,029 | €1,284 | -€744 | -36.7% |
| Recurring financial charges | 65 | €2,029 | €1,284 | -€744 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €6,331 | -€10,854 | -€17,185 | |
| Income taxes | 67/77 | €2,631 | €2,708 | +€77 | +2.9% |
| Profit (loss) for the period | 9904 | €3,700 | -€13,562 | -€17,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,700 | -€13,562 | -€17,262 |
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 5 October 2026 via checked.be.