GENICONSULT: 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.
GENICONSULT
Largest movements
- Cash -€58,615
down €58,615 (-26.8%), from €218,380 to €159,764
mainly Contributions, distributions and other (-€48,000) and Debts after one year (-€35,214)
- Receivables within one year -€7,946
down €7,946 (-39.3%), from €20,233 to €12,287
of which Other amounts receivable: -€7,946
- Reserves -€48,000
down €48,000 (-96.3%), from €49,860 to €1,860
- Other debts +€45,714
up €45,714 (+1,999%), from €2,286 to €48,000
- Debts after one year -€35,214
down €35,214 (-33.0%), from €106,601 to €71,386
- Current portion of long-term debt -€22,258
down €22,258 (-36.9%), from €60,293 to €38,035
- Profit (loss) carried forward -€9,342
down €9,342 (-46.2%), from €20,201 to €10,859
- Gross operating margin -€74,088
down €74,088, from €68,377 to -€5,711
- Taxes -€6,658
down €6,658 (-95.8%), from €6,953 to €295
- Depreciation -€1,000
down €1,000 (-33.1%), from €3,018 to €2,018
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 | €243,661 | €174,251 | -€69,409 | -28.5% |
| Fixed assets | 21/28 | €3,987 | €1,969 | -€2,018 | -50.6% |
| Tangible fixed assets | 22/27 | €3,987 | €1,969 | -€2,018 | -50.6% |
| Furniture and vehicles | 24 | €3,987 | €1,969 | -€2,018 | -50.6% |
| Current assets | 29/58 | €239,674 | €172,282 | -€67,391 | -28.1% |
| Amounts receivable within one year | 40/41 | €20,233 | €12,287 | -€7,946 | -39.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €20,233 | €12,287 | -€7,946 | -39.3% |
| Cash at bank and in hand | 54/58 | €218,380 | €159,764 | -€58,615 | -26.8% |
| Deferred charges and accrued income | 490/1 | €1,062 | €232 | -€830 | -78.2% |
| Total equity and liabilities | 10/49 | €243,661 | €174,251 | -€69,409 | -28.5% |
| Equity | 10/15 | €73,061 | €15,719 | -€57,342 | -78.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,860 | €1,860 | -€48,000 | -96.3% |
| Distributable reserves | 133 | €49,860 | €1,860 | -€48,000 | -96.3% |
| Profit (loss) carried forward | 14 | €20,201 | €10,859 | -€9,342 | -46.2% |
| Amounts payable | 17/49 | €170,600 | €158,532 | -€12,068 | -7.1% |
| Amounts payable after more than one year | 17 | €106,601 | €71,386 | -€35,214 | -33.0% |
| Financial debts | 170/4 | €106,601 | €71,386 | -€35,214 | -33.0% |
| Amounts payable within one year | 42/48 | €63,818 | €87,146 | +€23,327 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €60,293 | €38,035 | -€22,258 | -36.9% |
| Trade debts | 44 | €661 | €989 | +€328 | +49.6% |
| Suppliers | 440/4 | €661 | €989 | +€328 | +49.6% |
| Taxes, remuneration and social security | 45 | €578 | €121 | -€456 | -79.0% |
| Taxes | 450/3 | €578 | €121 | -€456 | -79.0% |
| Other amounts payable | 47/48 | €2,286 | €48,000 | +€45,714 | +1,999% |
| Accrued charges and deferred income | 492/3 | €181 | €0 | -€181 | -100% |
| Non-recurring operating income | 76A | €357 | €0 | -€357 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,018 | €2,018 | -€1,000 | -33.1% |
| Other operating charges | 640/8 | €960 | €633 | -€327 | -34.0% |
| Gross operating margin | 9900 | €68,377 | -€5,711 | -€74,088 | |
| Operating profit (loss) | 9901 | €64,399 | -€8,363 | -€72,761 | |
| Financial income | 75/76B | €2,172 | €1,527 | -€645 | -29.7% |
| Recurring financial income | 75 | €2,172 | €1,527 | -€645 | -29.7% |
| Financial charges | 65/66B | €1,939 | €2,212 | +€272 | +14.0% |
| Recurring financial charges | 65 | €1,939 | €2,212 | +€272 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €64,632 | -€9,047 | -€73,679 | |
| Income taxes | 67/77 | €6,953 | €295 | -€6,658 | -95.8% |
| Profit (loss) for the period | 9904 | €57,679 | -€9,342 | -€67,021 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,679 | -€9,342 | -€67,021 |
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 28 October 2026 via checked.be.