Genua: 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.
Genua
Largest movements
- Current investments -€46,053
no longer reported in 2025 (was €46,053)
- Cash -€29,707
down €29,707 (-54.2%), from €54,769 to €25,062
mainly Contributions, distributions and other (-€143,267) and Other debts (-€68,886)
- Receivables within one year +€8,778
up €8,778 (+18.7%), from €46,867 to €55,645
of which Trade receivables: +€8,747
- Tangible fixed assets -€4,690
down €4,690 (-28.6%), from €16,374 to €11,684
of which Furniture and vehicles: -€6,688
- Other debts -€68,886
down €68,886 (-66.1%), from €104,174 to €35,288
- Current portion of long-term debt +€20,255
up €20,255 (+378%), from €5,354 to €25,608
- Tax, wage and social debts -€15,387
down €15,387 (-34.3%), from €44,880 to €29,492
- Debts after one year -€6,107
no longer reported in 2025 (was €6,107)
- Financial income +€30,783
up €30,783 (+2,790%), from €1,103 to €31,886
of which Financial income: +€31,817
- Taxes +€7,491
up €7,491 (+17.5%), from €42,694 to €50,185
- Gross operating margin -€5,388
down €5,388 (-3.0%), from €179,218 to €173,830
- Other operating charges -€3,349
down €3,349 (-53.1%), from €6,307 to €2,958
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 | €164,063 | €92,792 | -€71,271 | -43.4% |
| Fixed assets | 21/28 | €16,374 | €11,684 | -€4,690 | -28.6% |
| Tangible fixed assets | 22/27 | €16,374 | €11,684 | -€4,690 | -28.6% |
| Plant, machinery and equipment | 23 | €2,906 | €4,905 | +€1,998 | +68.8% |
| Furniture and vehicles | 24 | €13,468 | €6,780 | -€6,688 | -49.7% |
| Current assets | 29/58 | €147,689 | €81,108 | -€66,581 | -45.1% |
| Amounts receivable within one year | 40/41 | €46,867 | €55,645 | +€8,778 | +18.7% |
| Trade receivables | 40 | €46,828 | €55,575 | +€8,747 | +18.7% |
| Other amounts receivable | 41 | €39 | €70 | +€31 | +80.0% |
| Current investments | 50/53 | €46,053 | - | -€46,053 | |
| Cash at bank and in hand | 54/58 | €54,769 | €25,062 | -€29,707 | -54.2% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €164,063 | €92,792 | -€71,271 | -43.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €162,063 | €90,792 | -€71,271 | -44.0% |
| Amounts payable after more than one year | 17 | €6,107 | - | -€6,107 | |
| Financial debts | 170/4 | €6,107 | - | -€6,107 | |
| Amounts payable within one year | 42/48 | €155,956 | €90,792 | -€65,164 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €5,354 | €25,608 | +€20,255 | +378% |
| Trade debts | 44 | €1,549 | €403 | -€1,146 | -74.0% |
| Suppliers | 440/4 | €1,549 | €403 | -€1,146 | -74.0% |
| Taxes, remuneration and social security | 45 | €44,880 | €29,492 | -€15,387 | -34.3% |
| Taxes | 450/3 | €44,880 | €29,492 | -€15,387 | -34.3% |
| Other amounts payable | 47/48 | €104,174 | €35,288 | -€68,886 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,375 | €8,123 | -€252 | -3.0% |
| Other operating charges | 640/8 | €6,307 | €2,958 | -€3,349 | -53.1% |
| Gross operating margin | 9900 | €179,218 | €173,830 | -€5,388 | -3.0% |
| Operating profit (loss) | 9901 | €164,535 | €162,749 | -€1,787 | -1.1% |
| Financial income | 75/76B | €1,103 | €31,886 | +€30,783 | +2,790% |
| Recurring financial income | 75 | €69 | €31,886 | +€31,817 | +45,905% |
| Non-recurring financial income | 76B | €1,034 | - | -€1,034 | |
| Financial charges | 65/66B | €1,625 | €1,184 | -€442 | -27.2% |
| Recurring financial charges | 65 | €1,625 | €1,184 | -€442 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €164,014 | €193,451 | +€29,438 | +17.9% |
| Income taxes | 67/77 | €42,694 | €50,185 | +€7,491 | +17.5% |
| Profit (loss) for the period | 9904 | €121,320 | €143,267 | +€21,947 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,320 | €143,267 | +€21,947 | +18.1% |
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 16 October 2026 via checked.be.