Genius Kids: 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.
Genius Kids
Largest movements
- Cash +€39,972
new in 2024: €39,972
mainly Net result for the year (+€26,426) and Current investments (+€20,368)
- Current investments -€20,368
no longer reported in 2024 (was €20,368)
- Receivables within one year +€12,053
up €12,053 (+1,408%), from €856 to €12,909
of which Trade receivables: +€9,934
- Tangible fixed assets -€7,400
down €7,400 (-25.0%), from €29,600 to €22,200
- Profit (loss) carried forward +€26,426
up €26,426 (+57.8%), from €45,731 to €72,157
- Debts within one year -€4,689
down €4,689 (-61.6%), from €7,614 to €2,925
of which Trade debts: -€7,352
- Contributions +€2,521
no longer reported in 2024 (was -€2,521)
- Staff costs -€12,109
down €12,109 (-10.6%), from €113,738 to €101,630
- Gross operating margin -€2,417
down €2,417 (-1.7%), from €140,131 to €137,715
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,824 | €75,082 | +€24,258 | +47.7% |
| Fixed assets | 21/28 | €29,600 | €22,200 | -€7,400 | -25.0% |
| Tangible fixed assets | 22/27 | €29,600 | €22,200 | -€7,400 | -25.0% |
| Furniture and vehicles | 24 | €29,600 | €22,200 | -€7,400 | -25.0% |
| Current assets | 29/58 | €21,224 | €52,882 | +€31,658 | +149% |
| Amounts receivable within one year | 40/41 | €856 | €12,909 | +€12,053 | +1,408% |
| Trade receivables | 40 | €856 | €10,790 | +€9,934 | +1,161% |
| Other amounts receivable | 41 | - | €2,119 | +€2,119 | |
| Current investments | 50/53 | €20,368 | - | -€20,368 | |
| Cash at bank and in hand | 54/58 | - | €39,972 | +€39,972 | |
| Total equity and liabilities | 10/49 | €50,824 | €75,082 | +€24,258 | +47.7% |
| Equity | 10/15 | €43,210 | €72,157 | +€28,947 | +67.0% |
| Contributions | 10/11 | -€2,521 | - | +€2,521 | |
| Capital | 10 | -€2,521 | - | +€2,521 | |
| Profit (loss) carried forward | 14 | €45,731 | €72,157 | +€26,426 | +57.8% |
| Amounts payable | 17/49 | €7,614 | €2,925 | -€4,689 | -61.6% |
| Amounts payable within one year | 42/48 | €7,614 | €2,925 | -€4,689 | -61.6% |
| Trade debts | 44 | €7,539 | €187 | -€7,352 | -97.5% |
| Suppliers | 440/4 | €7,539 | €187 | -€7,352 | -97.5% |
| Taxes, remuneration and social security | 45 | - | €2,738 | +€2,738 | |
| Remuneration and social security | 454/9 | - | €2,738 | +€2,738 | |
| Remuneration, social security and pensions | 62 | €113,738 | €101,630 | -€12,109 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €7,400 | = | 0.0% |
| Other operating charges | 640/8 | €2,716 | €2,032 | -€684 | -25.2% |
| Gross operating margin | 9900 | €140,131 | €137,715 | -€2,417 | -1.7% |
| Operating profit (loss) | 9901 | €16,277 | €26,653 | +€10,376 | +63.7% |
| Financial charges | 65/66B | €70 | €227 | +€157 | +226% |
| Recurring financial charges | 65 | €70 | €227 | +€157 | +226% |
| Profit (loss) for the period before taxes | 9903 | €16,207 | €26,426 | +€10,219 | +63.0% |
| Profit (loss) for the period | 9904 | €16,207 | €26,426 | +€10,219 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,207 | €26,426 | +€10,219 | +63.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.