GENIO CONSULT: 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.
GENIO CONSULT
Largest movements
- Receivables within one year +€38,930
up €38,930 (+861.9%), from €4,517 to €43,446
of which Trade receivables: +€38,843
- Receivables after one year +€13,514
up €13,514 (+40.1%), from €33,733 to €47,247
- Cash -€9,264
down €9,264 (-12.3%), from €75,325 to €66,061
mainly Receivables within one year (-€38,930) and Receivables after one year (-€13,514)
- Profit (loss) carried forward +€56,097
new in 2025: €56,097
- Tax, wage and social debts -€12,970
down €12,970 (-72.0%), from €18,024 to €5,054
- Gross operating margin +€1,990
up €1,990 (+2.8%), from €71,221 to €73,211
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 | €115,806 | €158,369 | +€42,563 | +36.8% |
| Fixed assets | 21/28 | €1,155 | €566 | -€589 | -51.0% |
| Tangible fixed assets | 22/27 | €1,155 | €566 | -€589 | -51.0% |
| Furniture and vehicles | 24 | €1,155 | €566 | -€589 | -51.0% |
| Current assets | 29/58 | €114,651 | €157,803 | +€43,152 | +37.6% |
| Amounts receivable after more than one year | 29 | €33,733 | €47,247 | +€13,514 | +40.1% |
| Other amounts receivable | 291 | €33,733 | €47,247 | +€13,514 | +40.1% |
| Amounts receivable within one year | 40/41 | €4,517 | €43,446 | +€38,930 | +861.9% |
| Trade receivables | 40 | €151 | €38,995 | +€38,843 | +25693.5% |
| Other amounts receivable | 41 | €4,365 | €4,452 | +€86 | +2.0% |
| Cash at bank and in hand | 54/58 | €75,325 | €66,061 | -€9,264 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,048 | -€28 | -2.6% |
| Total equity and liabilities | 10/49 | €115,806 | €158,369 | +€42,563 | +36.8% |
| Equity | 10/15 | €96,342 | €152,438 | +€56,097 | +58.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,342 | €91,342 | = | 0.0% |
| Distributable reserves | 133 | €91,342 | €91,342 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €56,097 | +€56,097 | |
| Amounts payable | 17/49 | €19,465 | €5,931 | -€13,534 | -69.5% |
| Amounts payable within one year | 42/48 | €19,465 | €5,931 | -€13,534 | -69.5% |
| Trade debts | 44 | €608 | €878 | +€270 | +44.3% |
| Suppliers | 440/4 | €608 | €878 | +€270 | +44.3% |
| Taxes, remuneration and social security | 45 | €18,024 | €5,054 | -€12,970 | -72.0% |
| Taxes | 450/3 | €18,024 | €5,054 | -€12,970 | -72.0% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €589 | +€20 | +3.6% |
| Other operating charges | 640/8 | €279 | €821 | +€541 | +193.8% |
| Gross operating margin | 9900 | €71,221 | €73,211 | +€1,990 | +2.8% |
| Operating profit (loss) | 9901 | €70,373 | €71,802 | +€1,429 | +2.0% |
| Financial income | 75/76B | €422 | €826 | +€405 | +96.0% |
| Recurring financial income | 75 | €422 | €826 | +€405 | +96.0% |
| Financial charges | 65/66B | €1,632 | €1,281 | -€351 | -21.5% |
| Recurring financial charges | 65 | €1,632 | €1,281 | -€351 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €69,163 | €71,347 | +€2,184 | +3.2% |
| Income taxes | 67/77 | €14,654 | €15,250 | +€596 | +4.1% |
| Profit (loss) for the period | 9904 | €54,509 | €56,097 | +€1,588 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,509 | €56,097 | +€1,588 | +2.9% |
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 7 October 2026 via checked.be.