GENIE BOIS: 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.
GENIE BOIS
Largest movements
- Receivables within one year -€410,511
down €410,511 (-91.2%), from €450,334 to €39,822
of which Trade receivables: -€285,564
- Cash +€400,370
new in 2025: €400,370
mainly Receivables within one year (+€410,511) and Current investments (+€282,595)
- Current investments -€282,595
no longer reported in 2025 (was €282,595)
- Receivables after one year +€56,628
new in 2025: €56,628
- Stocks and contracts +€37,039
up €37,039 (+15.2%), from €243,054 to €280,093
- Tax, wage and social debts -€129,420
down €129,420 (-60.4%), from €214,442 to €85,022
- Reserves +€125,000
up €125,000 (+64.1%), from €195,000 to €320,000
- Trade debts -€101,058
down €101,058 (-98.9%), from €102,176 to €1,118
- Profit (loss) carried forward -€85,838
down €85,838 (-23.8%), from €360,408 to €274,569
- Gross operating margin -€110,297
down €110,297 (-34.4%), from €320,585 to €210,288
- Taxes -€19,500
down €19,500 (-20.5%), from €95,000 to €75,500
- Financial charges -€16,664
down €16,664 (-99.2%), from €16,797 to €133
- Depreciation -€5,707
down €5,707 (-56.3%), from €10,143 to €4,436
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 | €985,126 | €794,306 | -€190,820 | -19.4% |
| Fixed assets | 21/28 | €6,856 | €15,106 | +€8,250 | +120% |
| Tangible fixed assets | 22/27 | €6,811 | €14,952 | +€8,141 | +120% |
| Plant, machinery and equipment | 23 | - | €12,019 | +€12,019 | |
| Furniture and vehicles | 24 | €6,811 | €2,932 | -€3,878 | -56.9% |
| Financial fixed assets | 28 | €45 | €154 | +€109 | +240% |
| Current assets | 29/58 | €978,269 | €779,200 | -€199,070 | -20.3% |
| Amounts receivable after more than one year | 29 | - | €56,628 | +€56,628 | |
| Trade receivables | 290 | - | €56,628 | +€56,628 | |
| Stocks and contracts in progress | 3 | €243,054 | €280,093 | +€37,039 | +15.2% |
| Stocks | 30/36 | €243,054 | €280,093 | +€37,039 | +15.2% |
| Amounts receivable within one year | 40/41 | €450,334 | €39,822 | -€410,511 | -91.2% |
| Trade receivables | 40 | €312,386 | €26,822 | -€285,564 | -91.4% |
| Other amounts receivable | 41 | €137,947 | €13,000 | -€124,947 | -90.6% |
| Current investments | 50/53 | €282,595 | - | -€282,595 | |
| Cash at bank and in hand | 54/58 | - | €400,370 | +€400,370 | |
| Deferred charges and accrued income | 490/1 | €2,287 | €2,287 | = | 0.0% |
| Total equity and liabilities | 10/49 | €985,126 | €794,306 | -€190,820 | -19.4% |
| Equity | 10/15 | €578,508 | €617,669 | +€39,162 | +6.8% |
| Contributions | 10/11 | €23,100 | €23,100 | = | 0.0% |
| Reserves | 13 | €195,000 | €320,000 | +€125,000 | +64.1% |
| Distributable reserves | 133 | €195,000 | €320,000 | +€125,000 | +64.1% |
| Profit (loss) carried forward | 14 | €360,408 | €274,569 | -€85,838 | -23.8% |
| Amounts payable | 17/49 | €406,618 | €176,637 | -€229,981 | -56.6% |
| Amounts payable within one year | 42/48 | €406,618 | €176,140 | -€230,478 | -56.7% |
| Trade debts | 44 | €102,176 | €1,118 | -€101,058 | -98.9% |
| Suppliers | 440/4 | €102,176 | €1,118 | -€101,058 | -98.9% |
| Taxes, remuneration and social security | 45 | €214,442 | €85,022 | -€129,420 | -60.4% |
| Taxes | 450/3 | €214,442 | €85,022 | -€129,420 | -60.4% |
| Other amounts payable | 47/48 | €90,000 | €90,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €497 | +€497 | |
| Remuneration, social security and pensions | 62 | €1,063 | €802 | -€262 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,143 | €4,436 | -€5,707 | -56.3% |
| Other operating charges | 640/8 | €138 | €256 | +€118 | +85.5% |
| Gross operating margin | 9900 | €320,585 | €210,288 | -€110,297 | -34.4% |
| Operating profit (loss) | 9901 | €309,240 | €204,795 | -€104,446 | -33.8% |
| Financial income | 75/76B | €114 | €0 | -€114 | -100.0% |
| Recurring financial income | 75 | €114 | €0 | -€114 | -100.0% |
| Financial charges | 65/66B | €16,797 | €133 | -€16,664 | -99.2% |
| Recurring financial charges | 65 | €16,797 | €133 | -€16,664 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €292,557 | €204,662 | -€87,896 | -30.0% |
| Income taxes | 67/77 | €95,000 | €75,500 | -€19,500 | -20.5% |
| Profit (loss) for the period | 9904 | €197,557 | €129,162 | -€68,396 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €197,557 | €129,162 | -€68,396 | -34.6% |
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 28 October 2026 via checked.be.