GENE-IUS: 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.
GENE-IUS
Largest movements
- Cash +€42,734
up €42,734 (+24.7%), from €172,783 to €215,517
mainly Net result for the year (+€26,106) and Receivables within one year (+€12,978)
- Receivables within one year -€12,978
down €12,978 (-78.6%), from €16,520 to €3,543
of which Trade receivables: -€14,078
- Tangible fixed assets -€9,974
down €9,974 (-32.1%), from €31,079 to €21,104
of which Plant, machinery and equipment: -€5,332
- Reserves +€26,106
up €26,106 (+13.9%), from €188,240 to €214,346
- Trade debts -€4,165
down €4,165 (-38.6%), from €10,787 to €6,621
- Gross operating margin -€28,529
down €28,529 (-36.4%), from €78,341 to €49,812
- Taxes -€11,041
down €11,041 (-44.3%), from €24,912 to €13,871
- Write-downs +€8,755
up €8,755, from -€8,755 to €0
- Other operating charges -€7,490
down €7,490 (-90.8%), from €8,252 to €763
- Financial income -€943
down €943 (-49.0%), from €1,925 to €981
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 | €220,653 | €241,164 | +€20,512 | +9.3% |
| Fixed assets | 21/28 | €31,079 | €21,104 | -€9,974 | -32.1% |
| Tangible fixed assets | 22/27 | €31,079 | €21,104 | -€9,974 | -32.1% |
| Plant, machinery and equipment | 23 | €6,776 | €1,443 | -€5,332 | -78.7% |
| Other tangible fixed assets | 26 | €24,303 | €19,661 | -€4,642 | -19.1% |
| Current assets | 29/58 | €189,574 | €220,060 | +€30,486 | +16.1% |
| Amounts receivable within one year | 40/41 | €16,520 | €3,543 | -€12,978 | -78.6% |
| Trade receivables | 40 | €15,893 | €1,815 | -€14,078 | -88.6% |
| Other amounts receivable | 41 | €628 | €1,728 | +€1,100 | +175% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €172,783 | €215,517 | +€42,734 | +24.7% |
| Deferred charges and accrued income | 490/1 | €271 | €1,000 | +€729 | +269% |
| Total equity and liabilities | 10/49 | €220,653 | €241,164 | +€20,512 | +9.3% |
| Equity | 10/15 | €206,832 | €232,938 | +€26,106 | +12.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €188,240 | €214,346 | +€26,106 | +13.9% |
| Distributable reserves | 133 | €188,240 | €214,346 | +€26,106 | +13.9% |
| Amounts payable | 17/49 | €13,820 | €8,226 | -€5,594 | -40.5% |
| Amounts payable within one year | 42/48 | €13,820 | €7,276 | -€6,544 | -47.4% |
| Trade debts | 44 | €10,787 | €6,621 | -€4,165 | -38.6% |
| Suppliers | 440/4 | €10,787 | €6,621 | -€4,165 | -38.6% |
| Taxes, remuneration and social security | 45 | €2,230 | €0 | -€2,230 | -100% |
| Taxes | 450/3 | €2,230 | €0 | -€2,230 | -100% |
| Other amounts payable | 47/48 | €804 | €655 | -€149 | -18.5% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,854 | €9,974 | -€880 | -8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,755 | €0 | +€8,755 | |
| Other operating charges | 640/8 | €8,252 | €763 | -€7,490 | -90.8% |
| Gross operating margin | 9900 | €78,341 | €49,812 | -€28,529 | -36.4% |
| Operating profit (loss) | 9901 | €67,989 | €39,075 | -€28,914 | -42.5% |
| Financial income | 75/76B | €1,925 | €981 | -€943 | -49.0% |
| Recurring financial income | 75 | €1,925 | €981 | -€943 | -49.0% |
| Financial charges | 65/66B | €254 | €80 | -€174 | -68.6% |
| Recurring financial charges | 65 | €254 | €80 | -€174 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €69,660 | €39,977 | -€29,683 | -42.6% |
| Income taxes | 67/77 | €24,912 | €13,871 | -€11,041 | -44.3% |
| Profit (loss) for the period | 9904 | €44,748 | €26,106 | -€18,642 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,748 | €26,106 | -€18,642 | -41.7% |
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.