GENI & PARTNERS: what changed
Two fiscal 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.
GENI & PARTNERS
Largest movements
- Cash +€27,442
up €27,442 (+69.7%), from €39,392 to €66,834
mainly Net result for the year (+€35,143) and Tax, wage and social debts (+€8,742)
- Profit (loss) carried forward +€35,143
up €35,143, from -€3,909 to €31,233
- Other debts -€19,086
down €19,086 (-49.2%), from €38,806 to €19,720
- Tax, wage and social debts +€8,742
up €8,742 (+113.2%), from €7,724 to €16,466
- Trade debts +€2,555
up €2,555 (+173.7%), from €1,471 to €4,026
- Gross operating margin +€35,262
up €35,262 (+311.6%), from €11,315 to €46,576
- Taxes +€6,757
up €6,757 (+215.0%), from €3,143 to €9,900
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 | €46,092 | €73,445 | +€27,353 | +59.3% |
| Fixed assets | 21/28 | €6,700 | €6,611 | -€89 | -1.3% |
| Tangible fixed assets | 22/27 | €700 | €611 | -€89 | -12.7% |
| Furniture and vehicles | 24 | €700 | €611 | -€89 | -12.7% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €39,392 | €66,834 | +€27,442 | +69.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €39,392 | €66,834 | +€27,442 | +69.7% |
| Total equity and liabilities | 10/49 | €46,092 | €73,445 | +€27,353 | +59.3% |
| Equity | 10/15 | -€1,909 | €33,233 | +€35,143 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,909 | €31,233 | +€35,143 | |
| Amounts payable | 17/49 | €48,001 | €40,212 | -€7,789 | -16.2% |
| Amounts payable within one year | 42/48 | €48,001 | €40,212 | -€7,789 | -16.2% |
| Trade debts | 44 | €1,471 | €4,026 | +€2,555 | +173.7% |
| Suppliers | 440/4 | €1,471 | €4,026 | +€2,555 | +173.7% |
| Taxes, remuneration and social security | 45 | €7,724 | €16,466 | +€8,742 | +113.2% |
| Taxes | 450/3 | €7,724 | €16,466 | +€8,742 | +113.2% |
| Other amounts payable | 47/48 | €38,806 | €19,720 | -€19,086 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €514 | +€105 | +25.8% |
| Other operating charges | 640/8 | - | €174 | +€174 | |
| Gross operating margin | 9900 | €11,315 | €46,576 | +€35,262 | +311.6% |
| Operating profit (loss) | 9901 | €10,906 | €45,889 | +€34,983 | +320.8% |
| Financial charges | 65/66B | €785 | €846 | +€61 | +7.8% |
| Recurring financial charges | 65 | €785 | €846 | +€61 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €10,120 | €45,043 | +€34,922 | +345.1% |
| Income taxes | 67/77 | €3,143 | €9,900 | +€6,757 | +215.0% |
| Profit (loss) for the period | 9904 | €6,978 | €35,143 | +€28,165 | +403.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,978 | €35,143 | +€28,165 | +403.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.