GENIIPAT: 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.
GENIIPAT
Largest movements
- Tangible fixed assets -€8,248
down €8,248 (-4.8%), from €171,851 to €163,603
- Cash +€2,114
up €2,114 (+742.7%), from €285 to €2,399
mainly Depreciation (+€8,248) and Net result for the year (+€7,557)
- Debts after one year -€10,541
down €10,541 (-7.5%), from €140,104 to €129,563
- Profit (loss) carried forward +€7,557
up €7,557 (+94.6%), from -€7,991 to -€434
- Other debts -€3,246
down €3,246 (-30.3%), from €10,714 to €7,468
- Gross operating margin +€2,730
up €2,730 (+17.3%), from €15,737 to €18,468
- Financial charges -€1,804
down €1,804 (-44.5%), from €4,058 to €2,254
- Other operating charges -€950
down €950 (-69.9%), from €1,359 to €408
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 | €173,673 | €166,002 | -€7,671 | -4.4% |
| Fixed assets | 21/28 | €171,851 | €163,603 | -€8,248 | -4.8% |
| Tangible fixed assets | 22/27 | €171,851 | €163,603 | -€8,248 | -4.8% |
| Land and buildings | 22 | €171,851 | €163,603 | -€8,248 | -4.8% |
| Current assets | 29/58 | €1,822 | €2,399 | +€577 | +31.6% |
| Amounts receivable within one year | 40/41 | €1,046 | - | -€1,046 | |
| Trade receivables | 40 | €1,046 | - | -€1,046 | |
| Cash at bank and in hand | 54/58 | €285 | €2,399 | +€2,114 | +742.7% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €173,673 | €166,002 | -€7,671 | -4.4% |
| Equity | 10/15 | €12,009 | €19,566 | +€7,557 | +62.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,991 | -€434 | +€7,557 | +94.6% |
| Amounts payable | 17/49 | €161,665 | €146,436 | -€15,228 | -9.4% |
| Amounts payable after more than one year | 17 | €140,104 | €129,563 | -€10,541 | -7.5% |
| Financial debts | 170/4 | €140,104 | €129,563 | -€10,541 | -7.5% |
| Amounts payable within one year | 42/48 | €21,561 | €16,874 | -€4,687 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €10,277 | €9,034 | -€1,244 | -12.1% |
| Trade debts | 44 | €202 | €109 | -€93 | -45.9% |
| Suppliers | 440/4 | €202 | €109 | -€93 | -45.9% |
| Taxes, remuneration and social security | 45 | €368 | €263 | -€105 | -28.6% |
| Taxes | 450/3 | €368 | €263 | -€105 | -28.6% |
| Other amounts payable | 47/48 | €10,714 | €7,468 | -€3,246 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,243 | €8,248 | +€5 | +0.1% |
| Other operating charges | 640/8 | €1,359 | €408 | -€950 | -69.9% |
| Gross operating margin | 9900 | €15,737 | €18,468 | +€2,730 | +17.3% |
| Operating profit (loss) | 9901 | €6,136 | €9,811 | +€3,675 | +59.9% |
| Financial charges | 65/66B | €4,058 | €2,254 | -€1,804 | -44.5% |
| Recurring financial charges | 65 | €4,058 | €2,254 | -€1,804 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €2,078 | €7,557 | +€5,479 | +263.7% |
| Profit (loss) for the period | 9904 | €2,078 | €7,557 | +€5,479 | +263.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,078 | €7,557 | +€5,479 | +263.7% |
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 6 October 2026 via checked.be.