Gresentis: 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.
Gresentis
Largest movements
- Receivables within one year +€10,953
up €10,953 (+53.8%), from €20,370 to €31,324
of which Trade receivables: +€10,617
- Deferred charges and accrued income -€9,349
down €9,349 (-48.8%), from €19,148 to €9,799
- Cash +€6,350
up €6,350 (+46.2%), from €13,752 to €20,102
mainly Net result for the year (+€35,486) and Deferred charges and accrued income (+€9,349)
- Profit (loss) carried forward +€17,780
no longer reported in 2025 (was -€17,780)
- Other debts -€10,670
down €10,670 (-29.3%), from €36,386 to €25,716
- Tax, wage and social debts +€7,483
up €7,483 (+70.3%), from €10,645 to €18,128
- Reserves -€6,295
down €6,295 (-25.6%), from €24,620 to €18,325
- Trade debts -€1,236
down €1,236 (-73.0%), from €1,694 to €458
- Gross operating margin +€47,105
up €47,105 (+456%), from €10,328 to €57,433
- Taxes +€13,919
up €13,919 (+499%), from €2,789 to €16,708
- Other operating charges -€4,200
down €4,200 (-71.1%), from €5,907 to €1,707
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 | €61,765 | €69,155 | +€7,390 | +12.0% |
| Fixed assets | 21/28 | €8,495 | €7,931 | -€564 | -6.6% |
| Tangible fixed assets | 22/27 | €8,495 | €7,931 | -€564 | -6.6% |
| Furniture and vehicles | 24 | €5,414 | €5,414 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,080 | €2,516 | -€564 | -18.3% |
| Current assets | 29/58 | €53,270 | €61,224 | +€7,954 | +14.9% |
| Amounts receivable within one year | 40/41 | €20,370 | €31,324 | +€10,953 | +53.8% |
| Trade receivables | 40 | €20,062 | €30,680 | +€10,617 | +52.9% |
| Other amounts receivable | 41 | €308 | €644 | +€336 | +109% |
| Cash at bank and in hand | 54/58 | €13,752 | €20,102 | +€6,350 | +46.2% |
| Deferred charges and accrued income | 490/1 | €19,148 | €9,799 | -€9,349 | -48.8% |
| Total equity and liabilities | 10/49 | €61,765 | €69,155 | +€7,390 | +12.0% |
| Equity | 10/15 | €13,040 | €24,525 | +€11,486 | +88.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,620 | €18,325 | -€6,295 | -25.6% |
| Distributable reserves | 133 | €24,620 | €18,325 | -€6,295 | -25.6% |
| Profit (loss) carried forward | 14 | -€17,780 | - | +€17,780 | |
| Amounts payable | 17/49 | €48,725 | €44,630 | -€4,095 | -8.4% |
| Amounts payable within one year | 42/48 | €48,725 | €44,302 | -€4,423 | -9.1% |
| Trade debts | 44 | €1,694 | €458 | -€1,236 | -73.0% |
| Suppliers | 440/4 | €1,694 | €458 | -€1,236 | -73.0% |
| Taxes, remuneration and social security | 45 | €10,645 | €18,128 | +€7,483 | +70.3% |
| Taxes | 450/3 | €10,645 | €18,128 | +€7,483 | +70.3% |
| Other amounts payable | 47/48 | €36,386 | €25,716 | -€10,670 | -29.3% |
| Accrued charges and deferred income | 492/3 | - | €327 | +€327 | |
| Non-recurring operating income | 76A | €5,573 | - | -€5,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €564 | -€278 | -33.0% |
| Other operating charges | 640/8 | €5,907 | €1,707 | -€4,200 | -71.1% |
| Gross operating margin | 9900 | €10,328 | €57,433 | +€47,105 | +456% |
| Operating profit (loss) | 9901 | €3,578 | €55,162 | +€51,584 | +1,442% |
| Financial charges | 65/66B | €3,152 | €2,968 | -€185 | -5.9% |
| Recurring financial charges | 65 | €3,152 | €2,968 | -€185 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €426 | €52,194 | +€51,768 | +12,155% |
| Income taxes | 67/77 | €2,789 | €16,708 | +€13,919 | +499% |
| Profit (loss) for the period | 9904 | -€2,363 | €35,486 | +€37,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,363 | €35,486 | +€37,849 |
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 13 October 2026 via checked.be.