LA GENERALE VIDEO: 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.
LA GENERALE VIDEO
Largest movements
- Cash +€11,108
up €11,108 (+14.4%), from €77,325 to €88,433
mainly Net result for the year (+€7,545) and Tax, wage and social debts (+€2,619)
- Tangible fixed assets -€1,238
down €1,238 (-7.6%), from €16,235 to €14,997
- Profit (loss) carried forward +€7,545
up €7,545 (+11.1%), from €67,946 to €75,490
- Tax, wage and social debts +€2,619
up €2,619 (+249%), from €1,052 to €3,671
- Trade debts +€2,451
up €2,451 (+304%), from €806 to €3,257
- Debts after one year -€1,440
no longer reported in 2025 (was €1,440)
- Accrued charges and deferred income -€1,297
down €1,297 (-72.2%), from €1,797 to €500
- Taxes +€1,546
up €1,546 (+130%), from €1,190 to €2,736
- Gross operating margin -€188
down €188 (-1.4%), from €13,739 to €13,550
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 | €93,721 | €103,599 | +€9,878 | +10.5% |
| Fixed assets | 21/28 | €16,235 | €14,997 | -€1,238 | -7.6% |
| Tangible fixed assets | 22/27 | €16,235 | €14,997 | -€1,238 | -7.6% |
| Land and buildings | 22 | €16,235 | €14,997 | -€1,238 | -7.6% |
| Current assets | 29/58 | €77,486 | €88,602 | +€11,116 | +14.3% |
| Cash at bank and in hand | 54/58 | €77,325 | €88,433 | +€11,108 | +14.4% |
| Deferred charges and accrued income | 490/1 | €161 | €169 | +€8 | +4.7% |
| Total equity and liabilities | 10/49 | €93,721 | €103,599 | +€9,878 | +10.5% |
| Equity | 10/15 | €88,397 | €95,941 | +€7,545 | +8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,946 | €75,490 | +€7,545 | +11.1% |
| Amounts payable | 17/49 | €5,324 | €7,658 | +€2,334 | +43.8% |
| Amounts payable after more than one year | 17 | €1,440 | - | -€1,440 | |
| Other amounts payable | 178/9 | €1,440 | - | -€1,440 | |
| Amounts payable within one year | 42/48 | €2,087 | €7,158 | +€5,071 | +243% |
| Trade debts | 44 | €806 | €3,257 | +€2,451 | +304% |
| Suppliers | 440/4 | €806 | €3,257 | +€2,451 | +304% |
| Taxes, remuneration and social security | 45 | €1,052 | €3,671 | +€2,619 | +249% |
| Taxes | 450/3 | €1,052 | €3,671 | +€2,619 | +249% |
| Other amounts payable | 47/48 | €229 | €229 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,797 | €500 | -€1,297 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,238 | €1,238 | = | 0.0% |
| Other operating charges | 640/8 | €2,336 | €2,420 | +€84 | +3.6% |
| Gross operating margin | 9900 | €13,739 | €13,550 | -€188 | -1.4% |
| Operating profit (loss) | 9901 | €10,164 | €9,893 | -€272 | -2.7% |
| Financial income | 75/76B | €334 | €388 | +€53 | +16.0% |
| Recurring financial income | 75 | €334 | €388 | +€53 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €10,499 | €10,280 | -€218 | -2.1% |
| Income taxes | 67/77 | €1,190 | €2,736 | +€1,546 | +130% |
| Profit (loss) for the period | 9904 | €9,309 | €7,545 | -€1,764 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,309 | €7,545 | -€1,764 | -19.0% |
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 25 October 2026 via checked.be.