Exportal can provide what you're after for 99 euros a month.
Although they don't offer Gentoo as a standard option, I know they are happy to load most distributions on request so you could check that out with them.
LeaseWeb are my recommendation, although thier email support can be a bit slow without an SLA.
You shouldnt have to use it except in the most extreme of cases though as they include APS's as standard.
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You better take a look at www.webhostingtalk.nl (translate it with babelfish), there is ton of good providers in Offers section
Try www.notinus.com ... and be aware of companies who are resellers of resellers and those resellers are .... (isnt exportal.pl one of this type?)