G-NIUS: 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.
G-NIUS
Largest movements
- Receivables within one year -€88,277
down €88,277 (-75.1%), from €117,491 to €29,214
of which Other amounts receivable: -€94,910
- Cash +€34,529
up €34,529 (+117%), from €29,608 to €64,137
mainly Receivables within one year (+€88,277) and Depreciation (+€14,302)
- Tangible fixed assets -€13,497
down €13,497 (-61.6%), from €21,902 to €8,405
- Other debts -€70,325
no longer reported in 2025 (was €70,325)
- Current portion of long-term debt -€6,621
no longer reported in 2025 (was €6,621)
- Profit (loss) carried forward +€4,794
up €4,794 (+18.9%), from -€25,316 to -€20,523
- Tax, wage and social debts +€4,037
up €4,037 (+89.0%), from €4,537 to €8,574
of which Taxes: +€4,117
- Gross operating margin +€32,058
up €32,058, from -€10,874 to €21,184
- Financial income -€1,131
down €1,131 (-83.8%), from €1,350 to €219
- Taxes +€877
up €877 (+163%), from €540 to €1,417
- Financial charges -€292
down €292 (-51.3%), from €569 to €277
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 | €170,307 | €103,137 | -€67,171 | -39.4% |
| Fixed assets | 21/28 | €21,902 | €8,405 | -€13,497 | -61.6% |
| Tangible fixed assets | 22/27 | €21,902 | €8,405 | -€13,497 | -61.6% |
| Furniture and vehicles | 24 | €21,902 | €8,405 | -€13,497 | -61.6% |
| Current assets | 29/58 | €148,405 | €94,732 | -€53,674 | -36.2% |
| Amounts receivable within one year | 40/41 | €117,491 | €29,214 | -€88,277 | -75.1% |
| Trade receivables | 40 | €7,618 | €14,250 | +€6,633 | +87.1% |
| Other amounts receivable | 41 | €109,873 | €14,964 | -€94,910 | -86.4% |
| Cash at bank and in hand | 54/58 | €29,608 | €64,137 | +€34,529 | +117% |
| Deferred charges and accrued income | 490/1 | €1,307 | €1,381 | +€74 | +5.7% |
| Total equity and liabilities | 10/49 | €170,307 | €103,137 | -€67,171 | -39.4% |
| Equity | 10/15 | €84,667 | €89,461 | +€4,794 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,784 | €103,784 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €101,929 | €101,929 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,316 | -€20,523 | +€4,794 | +18.9% |
| Amounts payable | 17/49 | €85,640 | €13,676 | -€71,965 | -84.0% |
| Amounts payable within one year | 42/48 | €85,318 | €13,492 | -€71,826 | -84.2% |
| Current portion of amounts payable after more than one year | 42 | €6,621 | - | -€6,621 | |
| Financial debts | 43 | - | €1,044 | +€1,044 | |
| Credit institutions | 430/8 | - | €1,044 | +€1,044 | |
| Trade debts | 44 | €3,836 | €3,874 | +€38 | +1.0% |
| Suppliers | 440/4 | €3,836 | €3,874 | +€38 | +1.0% |
| Taxes, remuneration and social security | 45 | €4,537 | €8,574 | +€4,037 | +89.0% |
| Taxes | 450/3 | €4,457 | €8,574 | +€4,117 | +92.4% |
| Remuneration and social security | 454/9 | €80 | - | -€80 | |
| Other amounts payable | 47/48 | €70,325 | - | -€70,325 | |
| Accrued charges and deferred income | 492/3 | €322 | €183 | -€138 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,131 | €14,302 | +€171 | +1.2% |
| Other operating charges | 640/8 | €552 | €613 | +€61 | +11.1% |
| Gross operating margin | 9900 | -€10,874 | €21,184 | +€32,058 | |
| Operating profit (loss) | 9901 | -€25,557 | €6,269 | +€31,826 | |
| Financial income | 75/76B | €1,350 | €219 | -€1,131 | -83.8% |
| Recurring financial income | 75 | €1,350 | €219 | -€1,131 | -83.8% |
| Financial charges | 65/66B | €569 | €277 | -€292 | -51.3% |
| Recurring financial charges | 65 | €569 | €277 | -€292 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,777 | €6,211 | +€30,988 | |
| Income taxes | 67/77 | €540 | €1,417 | +€877 | +163% |
| Profit (loss) for the period | 9904 | -€25,316 | €4,794 | +€30,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,316 | €4,794 | +€30,110 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.