GeniouS Consulting: 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.
GeniouS Consulting
Largest movements
- Cash -€26,206
down €26,206 (-37.1%), from €70,592 to €44,386
mainly Contributions, distributions and other (-€95,221) and Other debts (-€29,940)
- Receivables within one year +€7,738
up €7,738 (+18.3%), from €42,336 to €50,074
- Stocks and contracts +€6,544
up €6,544 (+22.6%), from €28,952 to €35,496
- Tangible fixed assets -€4,289
down €4,289 (-15.9%), from €27,007 to €22,718
of which Furniture and vehicles: -€4,265
- Other debts -€29,940
down €29,940 (-23.9%), from €125,162 to €95,222
- Trade debts +€9,488
up €9,488 (+40.6%), from €23,386 to €32,874
- Tax, wage and social debts +€4,239
up €4,239 (+244%), from €1,739 to €5,978
- Gross operating margin -€38,519
down €38,519 (-26.8%), from €143,617 to €105,098
- Depreciation -€9,657
down €9,657 (-46.9%), from €20,607 to €10,950
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 | €168,887 | €152,674 | -€16,213 | -9.6% |
| Fixed assets | 21/28 | €27,007 | €22,718 | -€4,289 | -15.9% |
| Tangible fixed assets | 22/27 | €27,007 | €22,718 | -€4,289 | -15.9% |
| Plant, machinery and equipment | 23 | €6,673 | €9,149 | +€2,476 | +37.1% |
| Furniture and vehicles | 24 | €6,366 | €2,101 | -€4,265 | -67.0% |
| Other tangible fixed assets | 26 | €13,968 | €11,468 | -€2,500 | -17.9% |
| Current assets | 29/58 | €141,880 | €129,956 | -€11,924 | -8.4% |
| Stocks and contracts in progress | 3 | €28,952 | €35,496 | +€6,544 | +22.6% |
| Stocks | 30/36 | €28,952 | €35,496 | +€6,544 | +22.6% |
| Amounts receivable within one year | 40/41 | €42,336 | €50,074 | +€7,738 | +18.3% |
| Trade receivables | 40 | €42,336 | €50,074 | +€7,738 | +18.3% |
| Cash at bank and in hand | 54/58 | €70,592 | €44,386 | -€26,206 | -37.1% |
| Total equity and liabilities | 10/49 | €168,887 | €152,674 | -€16,213 | -9.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €150,287 | €134,074 | -€16,213 | -10.8% |
| Amounts payable within one year | 42/48 | €150,287 | €134,074 | -€16,213 | -10.8% |
| Trade debts | 44 | €23,386 | €32,874 | +€9,488 | +40.6% |
| Suppliers | 440/4 | €23,386 | €32,874 | +€9,488 | +40.6% |
| Taxes, remuneration and social security | 45 | €1,739 | €5,978 | +€4,239 | +244% |
| Taxes | 450/3 | €1,739 | €5,978 | +€4,239 | +244% |
| Other amounts payable | 47/48 | €125,162 | €95,222 | -€29,940 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,607 | €10,950 | -€9,657 | -46.9% |
| Other operating charges | 640/8 | €279 | €240 | -€39 | -14.0% |
| Gross operating margin | 9900 | €143,617 | €105,098 | -€38,519 | -26.8% |
| Operating profit (loss) | 9901 | €122,731 | €93,908 | -€28,823 | -23.5% |
| Financial income | 75/76B | €1,601 | €1,536 | -€65 | -4.1% |
| Recurring financial income | 75 | €1,601 | €1,536 | -€65 | -4.1% |
| Financial charges | 65/66B | €297 | €223 | -€74 | -24.9% |
| Recurring financial charges | 65 | €297 | €223 | -€74 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €124,035 | €95,221 | -€28,814 | -23.2% |
| Profit (loss) for the period | 9904 | €124,035 | €95,221 | -€28,814 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €124,035 | €95,221 | -€28,814 | -23.2% |
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 23 October 2026 via checked.be.