GENERYCS: 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.
GENERYCS
Largest movements
- Cash +€31,184
up €31,184 (+53.9%), from €57,866 to €89,050
mainly Net result for the year (+€26,212) and Receivables within one year (+€7,987)
- Receivables within one year -€7,987
down €7,987 (-90.7%), from €8,804 to €817
of which Other amounts receivable: -€5,986
- Deferred charges and accrued income +€6,579
new in 2025: €6,579
- Intangible fixed assets -€1,656
down €1,656 (-21.7%), from €7,625 to €5,968
- Reserves +€25,379
up €25,379 (+41.2%), from €61,562 to €86,942
- Other debts +€4,898
up €4,898 (+109%), from €4,495 to €9,393
- Tax, wage and social debts -€1,560
down €1,560 (-76.6%), from €2,037 to €476
- Gross operating margin +€34,343
up €34,343 (+432%), from €7,955 to €42,298
- Taxes +€10,958
up €10,958 (+528%), from €2,075 to €13,033
- Depreciation +€1,233
up €1,233 (+188%), from €657 to €1,889
- Financial charges +€820
up €820 (+870%), from €94 to €914
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 | €74,294 | €103,379 | +€29,085 | +39.1% |
| Fixed assets | 21/28 | €7,625 | €6,933 | -€692 | -9.1% |
| Intangible fixed assets | 21 | €7,625 | €5,968 | -€1,656 | -21.7% |
| Tangible fixed assets | 22/27 | - | €965 | +€965 | |
| Plant, machinery and equipment | 23 | - | €965 | +€965 | |
| Current assets | 29/58 | €66,669 | €96,446 | +€29,776 | +44.7% |
| Amounts receivable within one year | 40/41 | €8,804 | €817 | -€7,987 | -90.7% |
| Trade receivables | 40 | €2,513 | €511 | -€2,001 | -79.7% |
| Other amounts receivable | 41 | €6,291 | €305 | -€5,986 | -95.1% |
| Cash at bank and in hand | 54/58 | €57,866 | €89,050 | +€31,184 | +53.9% |
| Deferred charges and accrued income | 490/1 | - | €6,579 | +€6,579 | |
| Total equity and liabilities | 10/49 | €74,294 | €103,379 | +€29,085 | +39.1% |
| Equity | 10/15 | €67,762 | €93,142 | +€25,379 | +37.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,562 | €86,942 | +€25,379 | +41.2% |
| Distributable reserves | 133 | €61,562 | €86,942 | +€25,379 | +41.2% |
| Amounts payable | 17/49 | €6,532 | €10,237 | +€3,706 | +56.7% |
| Amounts payable within one year | 42/48 | €6,532 | €10,237 | +€3,706 | +56.7% |
| Trade debts | 44 | - | €368 | +€368 | |
| Suppliers | 440/4 | - | €368 | +€368 | |
| Taxes, remuneration and social security | 45 | €2,037 | €476 | -€1,560 | -76.6% |
| Taxes | 450/3 | €2,037 | €476 | -€1,560 | -76.6% |
| Other amounts payable | 47/48 | €4,495 | €9,393 | +€4,898 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €1,889 | +€1,233 | +188% |
| Other operating charges | 640/8 | €271 | €250 | -€21 | -7.7% |
| Gross operating margin | 9900 | €7,955 | €42,298 | +€34,343 | +432% |
| Operating profit (loss) | 9901 | €7,028 | €40,159 | +€33,132 | +471% |
| Financial charges | 65/66B | €94 | €914 | +€820 | +870% |
| Recurring financial charges | 65 | €94 | €914 | +€820 | +870% |
| Profit (loss) for the period before taxes | 9903 | €6,933 | €39,245 | +€32,312 | +466% |
| Income taxes | 67/77 | €2,075 | €13,033 | +€10,958 | +528% |
| Profit (loss) for the period | 9904 | €4,859 | €26,212 | +€21,354 | +439% |
| Profit (loss) for the period to be appropriated | 9905 | €4,859 | €26,212 | +€21,354 | +439% |
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 18 October 2026 via checked.be.