E-GENIUM: 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.
E-GENIUM
Largest movements
- Receivables within one year -€5,412
down €5,412 (-19.9%), from €27,171 to €21,759
- Tangible fixed assets +€1,722
up €1,722 (+78.8%), from €2,186 to €3,908
of which Plant, machinery and equipment: +€2,172
- Trade debts -€2,925
down €2,925 (-87.5%), from €3,344 to €418
- Tax, wage and social debts +€2,401
up €2,401 (+41.3%), from €5,817 to €8,219
of which Remuneration and social security: +€3,692
- Profit (loss) carried forward -€2,354
down €2,354 (-44.6%), from -€5,283 to -€7,637
- Other debts -€1,051
down €1,051 (-30.7%), from €3,428 to €2,377
- Gross operating margin -€6,967
down €6,967 (-17.1%), from €40,858 to €33,892
- Taxes -€3,078
down €3,078 (-99.8%), from €3,083 to €5
- Staff costs +€1,646
up €1,646 (+5.2%), from €31,760 to €33,406
- Depreciation -€1,094
down €1,094 (-49.0%), from €2,234 to €1,140
- Other operating charges +€1,051
up €1,051 (+193.0%), from €544 to €1,595
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 | €35,187 | €31,258 | -€3,929 | -11.2% |
| Fixed assets | 21/28 | €2,266 | €3,988 | +€1,722 | +76.0% |
| Tangible fixed assets | 22/27 | €2,186 | €3,908 | +€1,722 | +78.8% |
| Plant, machinery and equipment | 23 | €1,078 | €3,250 | +€2,172 | +201.4% |
| Furniture and vehicles | 24 | €1,108 | €658 | -€450 | -40.6% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €32,921 | €27,270 | -€5,651 | -17.2% |
| Amounts receivable within one year | 40/41 | €27,171 | €21,759 | -€5,412 | -19.9% |
| Trade receivables | 40 | €27,171 | €21,759 | -€5,412 | -19.9% |
| Cash at bank and in hand | 54/58 | €4,950 | €4,711 | -€240 | -4.8% |
| Deferred charges and accrued income | 490/1 | €800 | €800 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,187 | €31,258 | -€3,929 | -11.2% |
| Equity | 10/15 | €22,598 | €20,244 | -€2,354 | -10.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €19,882 | €19,882 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €18,027 | €18,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,283 | -€7,637 | -€2,354 | -44.6% |
| Amounts payable | 17/49 | €12,589 | €11,014 | -€1,575 | -12.5% |
| Amounts payable within one year | 42/48 | €12,589 | €11,014 | -€1,575 | -12.5% |
| Trade debts | 44 | €3,344 | €418 | -€2,925 | -87.5% |
| Suppliers | 440/4 | €3,344 | €418 | -€2,925 | -87.5% |
| Taxes, remuneration and social security | 45 | €5,817 | €8,219 | +€2,401 | +41.3% |
| Taxes | 450/3 | €4,655 | €3,365 | -€1,291 | -27.7% |
| Remuneration and social security | 454/9 | €1,162 | €4,854 | +€3,692 | +317.7% |
| Other amounts payable | 47/48 | €3,428 | €2,377 | -€1,051 | -30.7% |
| Remuneration, social security and pensions | 62 | €31,760 | €33,406 | +€1,646 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,234 | €1,140 | -€1,094 | -49.0% |
| Other operating charges | 640/8 | €544 | €1,595 | +€1,051 | +193.0% |
| Gross operating margin | 9900 | €40,858 | €33,892 | -€6,967 | -17.1% |
| Operating profit (loss) | 9901 | €6,320 | -€2,249 | -€8,569 | |
| Financial income | 75/76B | €1 | €18 | +€17 | +1749.0% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1749.0% |
| Financial charges | 65/66B | €52 | €118 | +€66 | +127.0% |
| Recurring financial charges | 65 | €52 | €118 | +€66 | +127.0% |
| Profit (loss) for the period before taxes | 9903 | €6,269 | -€2,348 | -€8,618 | |
| Income taxes | 67/77 | €3,083 | €5 | -€3,078 | -99.8% |
| Profit (loss) for the period | 9904 | €3,186 | -€2,354 | -€5,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,186 | -€2,354 | -€5,540 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.