LA GENEROSA: 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 GENEROSA
Largest movements
- Cash +€250,024
new in 2025: €250,024
mainly Investment in fixed assets (net) (+€250,000) and Other debts (+€47,014)
- Financial fixed assets -€250,000
down €250,000 (-100.0%), from €250,104 to €104
- Receivables within one year +€9,805
up €9,805 (+2511.8%), from €390 to €10,195
- Other debts +€47,014
up €47,014 (+37.3%), from €126,169 to €173,183
- Debts after one year -€22,199
down €22,199 (-36.5%), from €60,745 to €38,546
- Profit (loss) carried forward -€12,735
down €12,735 (-67.2%), from €18,951 to €6,216
- Tax, wage and social debts -€2,787
no longer reported in 2025 (was €2,787)
- Gross operating margin -€9,908
down €9,908, from €12 to -€9,896
- Financial charges -€2,747
down €2,747 (-89.4%), from €3,073 to €326
- Other operating charges +€2,126
up €2,126 (+548.8%), from €387 to €2,513
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 | €250,494 | €260,323 | +€9,829 | +3.9% |
| Fixed assets | 21/28 | €250,104 | €104 | -€250,000 | -100.0% |
| Financial fixed assets | 28 | €250,104 | €104 | -€250,000 | -100.0% |
| Current assets | 29/58 | €390 | €260,219 | +€259,829 | +66564.7% |
| Amounts receivable within one year | 40/41 | €390 | €10,195 | +€9,805 | +2511.8% |
| Other amounts receivable | 41 | €390 | €10,195 | +€9,805 | +2511.8% |
| Cash at bank and in hand | 54/58 | - | €250,024 | +€250,024 | |
| Total equity and liabilities | 10/49 | €250,494 | €260,323 | +€9,829 | +3.9% |
| Equity | 10/15 | €38,961 | €26,226 | -€12,735 | -32.7% |
| Contributions | 10/11 | €20,010 | €20,010 | = | 0.0% |
| Contributions outside capital | 11 | €20,010 | €20,010 | = | 0.0% |
| Share premium | 1100/10 | €20,010 | €20,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,951 | €6,216 | -€12,735 | -67.2% |
| Amounts payable | 17/49 | €211,533 | €234,097 | +€22,564 | +10.7% |
| Amounts payable after more than one year | 17 | €60,745 | €38,546 | -€22,199 | -36.5% |
| Financial debts | 170/4 | €60,745 | €38,546 | -€22,199 | -36.5% |
| Amounts payable within one year | 42/48 | €150,788 | €195,551 | +€44,763 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €21,529 | €22,200 | +€671 | +3.1% |
| Trade debts | 44 | €303 | €168 | -€135 | -44.5% |
| Suppliers | 440/4 | €303 | €168 | -€135 | -44.5% |
| Taxes, remuneration and social security | 45 | €2,787 | - | -€2,787 | |
| Taxes | 450/3 | €2,787 | - | -€2,787 | |
| Other amounts payable | 47/48 | €126,169 | €173,183 | +€47,014 | +37.3% |
| Other operating charges | 640/8 | €387 | €2,513 | +€2,126 | +548.8% |
| Non-recurring operating charges | 66A | €469 | - | -€469 | |
| Gross operating margin | 9900 | €12 | -€9,896 | -€9,908 | |
| Operating profit (loss) | 9901 | -€844 | -€12,409 | -€11,565 | -1369.4% |
| Financial charges | 65/66B | €3,073 | €326 | -€2,747 | -89.4% |
| Recurring financial charges | 65 | €3,073 | €326 | -€2,747 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,917 | -€12,735 | -€8,818 | -225.1% |
| Profit (loss) for the period | 9904 | -€3,917 | -€12,735 | -€8,818 | -225.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,917 | -€12,735 | -€8,818 | -225.1% |
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 10 October 2026 via checked.be.