GEANIUS: 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.
GEANIUS
Largest movements
- Cash +€53,496
up €53,496 (+83.8%), from €63,869 to €117,365
mainly Net result for the year (+€116,569) and Depreciation (+€14,870)
- Tangible fixed assets +€21,017
up €21,017 (+22.2%), from €94,653 to €115,670
of which Land and buildings: +€26,743
- Reserves +€116,569
up €116,569 (+1051.7%), from €11,084 to €127,653
of which Distributable reserves: +€116,569
- Debts after one year -€13,589
down €13,589 (-25.4%), from €53,514 to €39,925
- Other debts -€12,500
no longer reported in 2025 (was €12,500)
- Tax, wage and social debts -€4,407
down €4,407 (-56.8%), from €7,758 to €3,351
- Trade debts -€4,218
down €4,218 (-84.7%), from €4,978 to €760
- Gross operating margin +€149,658
up €149,658 (+358.5%), from €41,750 to €191,408
- Taxes +€52,937
up €52,937 (+1955.6%), from €2,707 to €55,644
- Depreciation +€4,782
up €4,782 (+47.4%), from €10,088 to €14,870
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 | €159,919 | €236,011 | +€76,092 | +47.6% |
| Fixed assets | 21/28 | €94,653 | €115,670 | +€21,017 | +22.2% |
| Tangible fixed assets | 22/27 | €94,653 | €115,670 | +€21,017 | +22.2% |
| Land and buildings | 22 | €84,538 | €111,281 | +€26,743 | +31.6% |
| Furniture and vehicles | 24 | €10,115 | €4,389 | -€5,726 | -56.6% |
| Current assets | 29/58 | €65,266 | €120,341 | +€55,075 | +84.4% |
| Amounts receivable within one year | 40/41 | €1,397 | €2,976 | +€1,579 | +113.1% |
| Other amounts receivable | 41 | €1,397 | €2,976 | +€1,579 | +113.1% |
| Cash at bank and in hand | 54/58 | €63,869 | €117,365 | +€53,496 | +83.8% |
| Total equity and liabilities | 10/49 | €159,919 | €236,011 | +€76,092 | +47.6% |
| Equity | 10/15 | €64,668 | €181,237 | +€116,569 | +180.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €11,084 | €127,653 | +€116,569 | +1051.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,224 | €125,793 | +€116,569 | +1263.8% |
| Profit (loss) carried forward | 14 | €47,284 | €47,284 | +€0 | 0.0% |
| Amounts payable | 17/49 | €95,251 | €54,774 | -€40,476 | -42.5% |
| Amounts payable after more than one year | 17 | €53,514 | €39,925 | -€13,589 | -25.4% |
| Financial debts | 170/4 | €53,514 | €39,925 | -€13,589 | -25.4% |
| Amounts payable within one year | 42/48 | €37,542 | €14,850 | -€22,692 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €12,306 | €10,738 | -€1,567 | -12.7% |
| Trade debts | 44 | €4,978 | €760 | -€4,218 | -84.7% |
| Suppliers | 440/4 | €4,978 | €760 | -€4,218 | -84.7% |
| Taxes, remuneration and social security | 45 | €7,758 | €3,351 | -€4,407 | -56.8% |
| Taxes | 450/3 | €7,758 | €3,351 | -€4,407 | -56.8% |
| Other amounts payable | 47/48 | €12,500 | - | -€12,500 | |
| Accrued charges and deferred income | 492/3 | €4,195 | - | -€4,195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,088 | €14,870 | +€4,782 | +47.4% |
| Other operating charges | 640/8 | €1,389 | €1,448 | +€59 | +4.3% |
| Gross operating margin | 9900 | €41,750 | €191,408 | +€149,658 | +358.5% |
| Operating profit (loss) | 9901 | €30,273 | €175,089 | +€144,816 | +478.4% |
| Financial income | 75/76B | €12 | €1 | -€11 | -93.3% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -93.3% |
| Financial charges | 65/66B | €3,399 | €2,878 | -€521 | -15.3% |
| Recurring financial charges | 65 | €3,399 | €2,878 | -€521 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €26,886 | €172,213 | +€145,326 | +540.5% |
| Income taxes | 67/77 | €2,707 | €55,644 | +€52,937 | +1955.6% |
| Profit (loss) for the period | 9904 | €24,179 | €116,569 | +€92,389 | +382.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,179 | €116,569 | +€92,389 | +382.1% |
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 11 October 2026 via checked.be.