STUDENTS@GENT: 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.
STUDENTS@GENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€19,189
no longer reported in 2025 (was €19,189)
- Taxes -€3,993
no longer reported in 2025 (was €3,993)
- Gross operating margin -€594
down €594 (-25.2%), from -€2,355 to -€2,950
- Depreciation -€312
down €312 (-91.7%), from €341 to €28
- Financial charges -€201
down €201 (-52.8%), from €380 to €180
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 | €3,011,277 | €3,008,061 | -€3,217 | -0.1% |
| Formation expenses | 20 | €28 | - | -€28 | |
| Fixed assets | 21/28 | €3,001,500 | €3,001,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,001,500 | €3,001,500 | = | 0.0% |
| Current assets | 29/58 | €9,749 | €6,561 | -€3,188 | -32.7% |
| Amounts receivable within one year | 40/41 | €5,497 | - | -€5,497 | |
| Other amounts receivable | 41 | €5,497 | - | -€5,497 | |
| Cash at bank and in hand | 54/58 | €4,252 | €6,561 | +€2,309 | +54.3% |
| Total equity and liabilities | 10/49 | €3,011,277 | €3,008,061 | -€3,217 | -0.1% |
| Equity | 10/15 | €100,034 | €96,732 | -€3,302 | -3.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €4,019 | €4,019 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,019 | €4,019 | = | 0.0% |
| Legal reserve | 130 | €4,019 | €4,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,515 | €31,213 | -€3,302 | -9.6% |
| Amounts payable | 17/49 | €2,911,243 | €2,911,328 | +€85 | 0.0% |
| Amounts payable within one year | 42/48 | €2,911,241 | €2,911,328 | +€88 | 0.0% |
| Trade debts | 44 | €141 | €228 | +€88 | +62.4% |
| Suppliers | 440/4 | €141 | €228 | +€88 | +62.4% |
| Other amounts payable | 47/48 | €2,911,100 | €2,911,100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €28 | -€312 | -91.7% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€2,355 | -€2,950 | -€594 | -25.2% |
| Operating profit (loss) | 9901 | -€2,837 | -€3,122 | -€286 | -10.1% |
| Financial income | 75/76B | €19,189 | - | -€19,189 | |
| Recurring financial income | 75 | €19,189 | - | -€19,189 | |
| Financial charges | 65/66B | €380 | €180 | -€201 | -52.8% |
| Recurring financial charges | 65 | €380 | €180 | -€201 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €15,972 | -€3,302 | -€19,274 | |
| Income taxes | 67/77 | €3,993 | - | -€3,993 | |
| Profit (loss) for the period | 9904 | €11,979 | -€3,302 | -€15,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,979 | -€3,302 | -€15,281 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.