GeniOS: 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.
GeniOS
Largest movements
- Receivables within one year +€4,720
up €4,720 (+4.7%), from €101,242 to €105,962
of which Trade receivables: +€3,215
- Cash -€1,981
down €1,981 (-31.9%), from €6,204 to €4,223
mainly Receivables within one year (-€4,720) and Deferred charges and accrued income (-€1,380)
- Deferred charges and accrued income +€1,380
up €1,380 (+59.9%), from €2,303 to €3,684
- Tangible fixed assets -€1,191
down €1,191 (-25.4%), from €4,680 to €3,489
- Trade debts +€3,137
up €3,137 (+25.8%), from €12,161 to €15,298
- Gross operating margin -€10,514
down €10,514, from €10,423 to -€92
- Taxes -€2,791
down €2,791 (-80.6%), from €3,461 to €670
- Financial income +€1,344
up €1,344 (+61.0%), from €2,204 to €3,548
- Depreciation +€197
up €197 (+19.8%), from €994 to €1,191
- Financial charges -€135
down €135 (-7.8%), from €1,731 to €1,596
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 | €114,429 | €117,358 | +€2,929 | +2.6% |
| Fixed assets | 21/28 | €4,680 | €3,489 | -€1,191 | -25.4% |
| Tangible fixed assets | 22/27 | €4,680 | €3,489 | -€1,191 | -25.4% |
| Furniture and vehicles | 24 | €4,680 | €3,489 | -€1,191 | -25.4% |
| Current assets | 29/58 | €109,749 | €113,869 | +€4,120 | +3.8% |
| Amounts receivable within one year | 40/41 | €101,242 | €105,962 | +€4,720 | +4.7% |
| Trade receivables | 40 | €38,112 | €41,327 | +€3,215 | +8.4% |
| Other amounts receivable | 41 | €63,130 | €64,636 | +€1,505 | +2.4% |
| Cash at bank and in hand | 54/58 | €6,204 | €4,223 | -€1,981 | -31.9% |
| Deferred charges and accrued income | 490/1 | €2,303 | €3,684 | +€1,380 | +59.9% |
| Total equity and liabilities | 10/49 | €114,429 | €117,358 | +€2,929 | +2.6% |
| Equity | 10/15 | €79,503 | €78,335 | -€1,168 | -1.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €16,503 | €15,335 | -€1,168 | -7.1% |
| Distributable reserves | 133 | €16,503 | €15,335 | -€1,168 | -7.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,926 | €39,023 | +€4,097 | +11.7% |
| Amounts payable within one year | 42/48 | €33,337 | €37,558 | +€4,221 | +12.7% |
| Trade debts | 44 | €12,161 | €15,298 | +€3,137 | +25.8% |
| Suppliers | 440/4 | €12,161 | €15,298 | +€3,137 | +25.8% |
| Taxes, remuneration and social security | 45 | €990 | €961 | -€28 | -2.9% |
| Taxes | 450/3 | €990 | €961 | -€28 | -2.9% |
| Other amounts payable | 47/48 | €20,187 | €21,299 | +€1,112 | +5.5% |
| Accrued charges and deferred income | 492/3 | €1,589 | €1,465 | -€124 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €1,191 | +€197 | +19.8% |
| Other operating charges | 640/8 | €1,079 | €1,168 | +€89 | +8.3% |
| Gross operating margin | 9900 | €10,423 | -€92 | -€10,514 | |
| Operating profit (loss) | 9901 | €8,349 | -€2,451 | -€10,800 | |
| Financial income | 75/76B | €2,204 | €3,548 | +€1,344 | +61.0% |
| Recurring financial income | 75 | €2,204 | €3,548 | +€1,344 | +61.0% |
| Financial charges | 65/66B | €1,731 | €1,596 | -€135 | -7.8% |
| Recurring financial charges | 65 | €1,731 | €1,596 | -€135 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €8,823 | -€498 | -€9,321 | |
| Income taxes | 67/77 | €3,461 | €670 | -€2,791 | -80.6% |
| Profit (loss) for the period | 9904 | €5,361 | -€1,168 | -€6,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,361 | -€1,168 | -€6,530 |
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 4 October 2026 via checked.be.