GENIAAL: 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.
GENIAAL
Largest movements
- Cash -€16,022
down €16,022 (-92.2%), from €17,369 to €1,347
mainly Net result for the year (-€39,918) and Trade debts (-€1,416)
- Receivables within one year -€11,359
down €11,359 (-3.8%), from €300,089 to €288,730
of which Other amounts receivable: -€6,428
- Current investments -€7,688
down €7,688 (-33.6%), from €22,874 to €15,186
- Profit (loss) carried forward -€39,918
down €39,918 (-68.5%), from -€58,312 to -€98,231
- Gross operating margin -€31,957
down €31,957 (-460%), from -€6,954 to -€38,911
- Financial charges -€1,566
down €1,566 (-83.3%), from €1,879 to €314
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 | €520,675 | €483,814 | -€36,861 | -7.1% |
| Fixed assets | 21/28 | €123,968 | €123,682 | -€286 | -0.2% |
| Tangible fixed assets | 22/27 | €286 | €0 | -€286 | -100% |
| Furniture and vehicles | 24 | €286 | €0 | -€286 | -100% |
| Financial fixed assets | 28 | €123,682 | €123,682 | = | 0.0% |
| Current assets | 29/58 | €396,707 | €360,131 | -€36,576 | -9.2% |
| Amounts receivable after more than one year | 29 | €45,812 | €45,812 | = | 0.0% |
| Other amounts receivable | 291 | €45,812 | €45,812 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €300,089 | €288,730 | -€11,359 | -3.8% |
| Trade receivables | 40 | €44,303 | €39,372 | -€4,931 | -11.1% |
| Other amounts receivable | 41 | €255,786 | €249,358 | -€6,428 | -2.5% |
| Current investments | 50/53 | €22,874 | €15,186 | -€7,688 | -33.6% |
| Cash at bank and in hand | 54/58 | €17,369 | €1,347 | -€16,022 | -92.2% |
| Deferred charges and accrued income | 490/1 | €10,563 | €9,056 | -€1,507 | -14.3% |
| Total equity and liabilities | 10/49 | €520,675 | €483,814 | -€36,861 | -7.1% |
| Equity | 10/15 | €514,707 | €474,788 | -€39,918 | -7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €554,427 | €554,427 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €552,568 | €554,427 | +€1,859 | +0.3% |
| Profit (loss) carried forward | 14 | -€58,312 | -€98,231 | -€39,918 | -68.5% |
| Amounts payable | 17/49 | €5,968 | €9,025 | +€3,057 | +51.2% |
| Amounts payable within one year | 42/48 | €5,968 | €9,025 | +€3,057 | +51.2% |
| Trade debts | 44 | €3,715 | €2,299 | -€1,416 | -38.1% |
| Suppliers | 440/4 | €3,715 | €2,299 | -€1,416 | -38.1% |
| Taxes, remuneration and social security | 45 | €2,253 | €2,215 | -€39 | -1.7% |
| Taxes | 450/3 | €2,253 | €2,215 | -€39 | -1.7% |
| Other amounts payable | 47/48 | - | €4,512 | +€4,512 | |
| Non-recurring operating income | 76A | - | €3,143 | +€3,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €286 | -€172 | -37.5% |
| Other operating charges | 640/8 | €1,464 | €1,299 | -€165 | -11.3% |
| Gross operating margin | 9900 | -€6,954 | -€38,911 | -€31,957 | -460% |
| Operating profit (loss) | 9901 | -€8,875 | -€40,496 | -€31,621 | -356% |
| Financial income | 75/76B | €950 | €989 | +€40 | +4.2% |
| Recurring financial income | 75 | €950 | €989 | +€40 | +4.2% |
| Financial charges | 65/66B | €1,879 | €314 | -€1,566 | -83.3% |
| Recurring financial charges | 65 | €1,879 | €314 | -€1,566 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,805 | -€39,820 | -€30,015 | -306% |
| Income taxes | 67/77 | €88 | €98 | +€10 | +11.6% |
| Profit (loss) for the period | 9904 | -€9,893 | -€39,918 | -€30,026 | -304% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,893 | -€39,918 | -€30,026 | -304% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.