Genius Invest: what changed
Genius Invest
Largest movements
- Cash +€27,557
up €27,557 (+180%), from €15,322 to €42,879
mainly Net result for the year (+€27,458) and Tax, wage and social debts (+€9,950)
- Receivables within one year -€7,331
down €7,331 (-59.5%), from €12,316 to €4,986
of which Trade receivables: -€6,970
- Tangible fixed assets +€1,592
new in 2025: €1,592
- Stocks and contracts +€986
new in 2025: €986
- Reserves +€27,458
up €27,458 (+407%), from €6,738 to €34,196
- Advances received -€14,467
no longer reported in 2025 (was €14,467)
- Tax, wage and social debts +€9,950
up €9,950 (+386%), from €2,575 to €12,525
- Other debts +€1,314
up €1,314 (+65.1%), from €2,020 to €3,334
- Accrued charges and deferred income -€1,070
no longer reported in 2025 (was €1,070)
- Gross operating margin +€29,570
up €29,570 (+312%), from €9,488 to €39,058
- Taxes +€7,795
up €7,795 (+303%), from €2,575 to €10,369
- Depreciation +€473
new in 2025: €473
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,936 | €51,251 | +€23,315 | +83.5% |
| Fixed assets | 21/28 | - | €2,102 | +€2,102 | |
| Tangible fixed assets | 22/27 | - | €1,592 | +€1,592 | |
| Furniture and vehicles | 24 | - | €1,592 | +€1,592 | |
| Financial fixed assets | 28 | - | €510 | +€510 | |
| Current assets | 29/58 | €27,936 | €49,149 | +€21,213 | +75.9% |
| Stocks and contracts in progress | 3 | - | €986 | +€986 | |
| Stocks | 30/36 | - | €986 | +€986 | |
| Amounts receivable within one year | 40/41 | €12,316 | €4,986 | -€7,331 | -59.5% |
| Trade receivables | 40 | €11,956 | €4,986 | -€6,970 | -58.3% |
| Other amounts receivable | 41 | €360 | - | -€360 | |
| Cash at bank and in hand | 54/58 | €15,322 | €42,879 | +€27,557 | +180% |
| Deferred charges and accrued income | 490/1 | €298 | €299 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €27,936 | €51,251 | +€23,315 | +83.5% |
| Equity | 10/15 | €6,838 | €34,296 | +€27,458 | +402% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €6,738 | €34,196 | +€27,458 | +407% |
| Distributable reserves | 133 | €6,738 | €34,196 | +€27,458 | +407% |
| Amounts payable | 17/49 | €21,098 | €16,955 | -€4,143 | -19.6% |
| Amounts payable within one year | 42/48 | €20,028 | €16,955 | -€3,073 | -15.3% |
| Trade debts | 44 | €967 | €1,096 | +€129 | +13.4% |
| Suppliers | 440/4 | €967 | €1,096 | +€129 | +13.4% |
| Advances received on contracts in progress | 46 | €14,467 | - | -€14,467 | |
| Taxes, remuneration and social security | 45 | €2,575 | €12,525 | +€9,950 | +386% |
| Taxes | 450/3 | €2,575 | €12,525 | +€9,950 | +386% |
| Other amounts payable | 47/48 | €2,020 | €3,334 | +€1,314 | +65.1% |
| Accrued charges and deferred income | 492/3 | €1,070 | - | -€1,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €473 | +€473 | |
| Other operating charges | 640/8 | €130 | €518 | +€388 | +299% |
| Gross operating margin | 9900 | €9,488 | €39,058 | +€29,570 | +312% |
| Operating profit (loss) | 9901 | €9,358 | €38,066 | +€28,708 | +307% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €45 | €270 | +€225 | +495% |
| Recurring financial charges | 65 | €45 | €270 | +€225 | +495% |
| Profit (loss) for the period before taxes | 9903 | €9,313 | €37,827 | +€28,514 | +306% |
| Income taxes | 67/77 | €2,575 | €10,369 | +€7,795 | +303% |
| Profit (loss) for the period | 9904 | €6,738 | €27,458 | +€20,719 | +307% |
| Profit (loss) for the period to be appropriated | 9905 | €6,738 | €27,458 | +€20,719 | +307% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.