AGenius: what changed
Two fiscal 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.
AGenius
Largest movements
- Stocks and contracts -€41,142
down €41,142 (-14.3%), from €287,221 to €246,079
- Tangible fixed assets +€9,742
up €9,742 (+186.7%), from €5,217 to €14,959
of which Furniture and vehicles: +€9,506
- Profit (loss) carried forward -€57,274
down €57,274 (-194.0%), from -€29,529 to -€86,803
- Other debts +€25,093
up €25,093 (+9.9%), from €254,082 to €279,175
- Trade debts +€7,400
up €7,400 (+44.2%), from €16,745 to €24,145
- Gross operating margin +€110,197
up €110,197, from -€35,766 to €74,432
- Write-downs +€79,000
new in 2025: €79,000
- Staff costs +€27,577
new in 2025: €27,577
- Financial income -€6,549
no longer reported in 2025 (was €6,549)
of which Financial income: -€6,549
- Depreciation +€3,218
up €3,218 (+1340.4%), from €240 to €3,458
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 | €293,497 | €266,169 | -€27,328 | -9.3% |
| Fixed assets | 21/28 | €5,467 | €14,959 | +€9,492 | +173.6% |
| Tangible fixed assets | 22/27 | €5,217 | €14,959 | +€9,742 | +186.7% |
| Plant, machinery and equipment | 23 | €8 | €244 | +€236 | +3062.1% |
| Furniture and vehicles | 24 | €5,209 | €14,715 | +€9,506 | +182.5% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €288,029 | €251,210 | -€36,820 | -12.8% |
| Stocks and contracts in progress | 3 | €287,221 | €246,079 | -€41,142 | -14.3% |
| Stocks | 30/36 | €287,221 | €246,079 | -€41,142 | -14.3% |
| Amounts receivable within one year | 40/41 | €707 | €2,787 | +€2,080 | +294.0% |
| Other amounts receivable | 41 | €707 | €2,787 | +€2,080 | +294.0% |
| Cash at bank and in hand | 54/58 | €2 | €2,344 | +€2,342 | +156155.3% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €293,497 | €266,169 | -€27,328 | -9.3% |
| Equity | 10/15 | €3,982 | -€53,292 | -€57,274 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,511 | €28,511 | = | 0.0% |
| Distributable reserves | 133 | €28,511 | €28,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,529 | -€86,803 | -€57,274 | -194.0% |
| Amounts payable | 17/49 | €289,515 | €319,461 | +€29,947 | +10.3% |
| Amounts payable within one year | 42/48 | €288,247 | €319,427 | +€31,179 | +10.8% |
| Trade debts | 44 | €16,745 | €24,145 | +€7,400 | +44.2% |
| Suppliers | 440/4 | €16,745 | €24,145 | +€7,400 | +44.2% |
| Taxes, remuneration and social security | 45 | €17,420 | €16,106 | -€1,314 | -7.5% |
| Taxes | 450/3 | €1,607 | €16,106 | +€14,499 | +902.2% |
| Remuneration and social security | 454/9 | €15,813 | - | -€15,813 | |
| Other amounts payable | 47/48 | €254,082 | €279,175 | +€25,093 | +9.9% |
| Accrued charges and deferred income | 492/3 | €1,268 | €35 | -€1,233 | -97.3% |
| Non-recurring operating income | 76A | - | €21,510 | +€21,510 | |
| Remuneration, social security and pensions | 62 | - | €27,577 | +€27,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €3,458 | +€3,218 | +1340.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €79,000 | +€79,000 | |
| Other operating charges | 640/8 | €1,089 | €1,298 | +€209 | +19.2% |
| Non-recurring operating charges | 66A | - | €17,823 | +€17,823 | |
| Gross operating margin | 9900 | -€35,766 | €74,432 | +€110,197 | |
| Operating profit (loss) | 9901 | -€37,095 | -€54,724 | -€17,629 | -47.5% |
| Financial income | 75/76B | €6,549 | - | -€6,549 | |
| Recurring financial income | 75 | €6,549 | - | -€6,549 | |
| Non-recurring financial income | 76B | €6,549 | - | -€6,549 | |
| Financial charges | 65/66B | €507 | €1,870 | +€1,362 | +268.5% |
| Recurring financial charges | 65 | €507 | €1,870 | +€1,362 | +268.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,053 | -€56,594 | -€25,541 | -82.2% |
| Income taxes | 67/77 | - | €680 | +€680 | |
| Profit (loss) for the period | 9904 | -€31,053 | -€57,274 | -€26,221 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,053 | -€57,274 | -€26,221 | -84.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.