GENERYMUS CONSULTING: 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.
GENERYMUS CONSULTING
Largest movements
- Current investments +€151,330
up €151,330 (+73.1%), from €206,981 to €358,311
- Receivables after one year -€97,500
no longer reported in 2025 (was €97,500)
- Cash -€95,878
down €95,878 (-93.6%), from €102,440 to €6,561
mainly Current investments (-€151,330) and Contributions, distributions and other (-€114,596)
- Receivables within one year +€4,593
up €4,593 (+14.7%), from €31,179 to €35,772
of which Trade receivables: +€8,459
- Reserves -€35,910
down €35,910 (-8.7%), from €412,407 to €376,497
of which Distributable reserves: -€35,910
- Tax, wage and social debts +€6,210
up €6,210 (+62.1%), from €9,992 to €16,202
- Other debts -€4,747
no longer reported in 2025 (was €4,747)
- Gross operating margin +€36,011
up €36,011 (+46.9%), from €76,824 to €112,834
- Taxes +€10,199
up €10,199 (+44.6%), from €22,866 to €33,065
- Financial income -€5,208
down €5,208 (-73.8%), from €7,062 to €1,854
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 | €443,284 | €409,088 | -€34,196 | -7.7% |
| Fixed assets | 21/28 | €3,574 | €6,252 | +€2,678 | +74.9% |
| Tangible fixed assets | 22/27 | €3,516 | €6,194 | +€2,678 | +76.2% |
| Furniture and vehicles | 24 | €3,516 | €6,194 | +€2,678 | +76.2% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €439,711 | €402,837 | -€36,874 | -8.4% |
| Amounts receivable after more than one year | 29 | €97,500 | - | -€97,500 | |
| Other amounts receivable | 291 | €97,500 | - | -€97,500 | |
| Amounts receivable within one year | 40/41 | €31,179 | €35,772 | +€4,593 | +14.7% |
| Trade receivables | 40 | €18,024 | €26,484 | +€8,459 | +46.9% |
| Other amounts receivable | 41 | €13,155 | €9,289 | -€3,866 | -29.4% |
| Current investments | 50/53 | €206,981 | €358,311 | +€151,330 | +73.1% |
| Cash at bank and in hand | 54/58 | €102,440 | €6,561 | -€95,878 | -93.6% |
| Deferred charges and accrued income | 490/1 | €1,610 | €2,192 | +€581 | +36.1% |
| Total equity and liabilities | 10/49 | €443,284 | €409,088 | -€34,196 | -7.7% |
| Equity | 10/15 | €426,607 | €390,697 | -€35,910 | -8.4% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €412,407 | €376,497 | -€35,910 | -8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €410,547 | €374,637 | -€35,910 | -8.7% |
| Amounts payable | 17/49 | €16,677 | €18,391 | +€1,714 | +10.3% |
| Amounts payable within one year | 42/48 | €16,677 | €18,391 | +€1,714 | +10.3% |
| Trade debts | 44 | €1,938 | €2,189 | +€251 | +13.0% |
| Suppliers | 440/4 | €1,938 | €2,189 | +€251 | +13.0% |
| Taxes, remuneration and social security | 45 | €9,992 | €16,202 | +€6,210 | +62.1% |
| Taxes | 450/3 | €9,992 | €16,202 | +€6,210 | +62.1% |
| Other amounts payable | 47/48 | €4,747 | - | -€4,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €2,071 | +€537 | +35.0% |
| Other operating charges | 640/8 | €549 | €747 | +€198 | +36.0% |
| Gross operating margin | 9900 | €76,824 | €112,834 | +€36,011 | +46.9% |
| Operating profit (loss) | 9901 | €74,740 | €110,017 | +€35,276 | +47.2% |
| Financial income | 75/76B | €7,062 | €1,854 | -€5,208 | -73.8% |
| Recurring financial income | 75 | €7,062 | €1,854 | -€5,208 | -73.8% |
| Financial charges | 65/66B | €107 | €120 | +€12 | +11.6% |
| Recurring financial charges | 65 | €107 | €120 | +€12 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €81,695 | €111,750 | +€30,056 | +36.8% |
| Income taxes | 67/77 | €22,866 | €33,065 | +€10,199 | +44.6% |
| Profit (loss) for the period | 9904 | €58,829 | €78,685 | +€19,856 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,829 | €78,685 | +€19,856 | +33.8% |
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 14 October 2026 via checked.be.