Frequent Genius: 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.
Frequent Genius
Largest movements
- Cash +€10,865
up €10,865 (+9.2%), from €117,628 to €128,493
mainly Net result for the year (+€44,953) and Other debts (+€31,778)
- Receivables within one year +€2,268
up €2,268 (+15.3%), from €14,778 to €17,046
of which Other amounts receivable: +€11,523
- Other debts +€31,778
up €31,778 (+59.4%), from €53,504 to €85,282
- Reserves -€21,903
down €21,903 (-32.8%), from €66,856 to €44,953
- Accrued charges and deferred income +€2,827
up €2,827 (+281.9%), from €1,003 to €3,830
- Tax, wage and social debts -€1,536
down €1,536 (-17.5%), from €8,788 to €7,252
of which Taxes: -€1,536
- Gross operating margin -€24,390
down €24,390 (-28.6%), from €85,367 to €60,977
- Taxes -€5,487
down €5,487 (-32.0%), from €17,170 to €11,683
- Financial charges +€2,986
up €2,986 (+2142.9%), from €139 to €3,125
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 | €133,941 | €146,394 | +€12,452 | +9.3% |
| Fixed assets | 21/28 | €1,335 | €640 | -€696 | -52.1% |
| Tangible fixed assets | 22/27 | €1,335 | €640 | -€696 | -52.1% |
| Plant, machinery and equipment | 23 | €1,335 | €640 | -€696 | -52.1% |
| Current assets | 29/58 | €132,606 | €145,754 | +€13,148 | +9.9% |
| Amounts receivable within one year | 40/41 | €14,778 | €17,046 | +€2,268 | +15.3% |
| Trade receivables | 40 | €9,255 | €0 | -€9,255 | -100.0% |
| Other amounts receivable | 41 | €5,523 | €17,046 | +€11,523 | +208.6% |
| Cash at bank and in hand | 54/58 | €117,628 | €128,493 | +€10,865 | +9.2% |
| Deferred charges and accrued income | 490/1 | €200 | €214 | +€14 | +7.2% |
| Total equity and liabilities | 10/49 | €133,941 | €146,394 | +€12,452 | +9.3% |
| Equity | 10/15 | €69,856 | €47,953 | -€21,903 | -31.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,856 | €44,953 | -€21,903 | -32.8% |
| Distributable reserves | 133 | €66,856 | €44,953 | -€21,903 | -32.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,085 | €98,441 | +€34,356 | +53.6% |
| Amounts payable within one year | 42/48 | €63,082 | €94,611 | +€31,529 | +50.0% |
| Trade debts | 44 | €790 | €2,077 | +€1,287 | +162.8% |
| Suppliers | 440/4 | €790 | €2,077 | +€1,287 | +162.8% |
| Taxes, remuneration and social security | 45 | €8,788 | €7,252 | -€1,536 | -17.5% |
| Taxes | 450/3 | €8,788 | €7,252 | -€1,536 | -17.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €53,504 | €85,282 | +€31,778 | +59.4% |
| Accrued charges and deferred income | 492/3 | €1,003 | €3,830 | +€2,827 | +281.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €696 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €85,367 | €60,977 | -€24,390 | -28.6% |
| Operating profit (loss) | 9901 | €84,166 | €59,761 | -€24,405 | -29.0% |
| Financial charges | 65/66B | €139 | €3,125 | +€2,986 | +2142.9% |
| Recurring financial charges | 65 | €139 | €3,125 | +€2,986 | +2142.9% |
| Profit (loss) for the period before taxes | 9903 | €84,027 | €56,636 | -€27,390 | -32.6% |
| Income taxes | 67/77 | €17,170 | €11,683 | -€5,487 | -32.0% |
| Profit (loss) for the period | 9904 | €66,856 | €44,953 | -€21,903 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,856 | €44,953 | -€21,903 | -32.8% |
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 3 October 2026 via checked.be.