GENIUS PEOPLE: 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 PEOPLE
Largest movements
- Cash -€1,407
down €1,407 (-23.3%), from €6,048 to €4,641
mainly Net result for the year (-€3,245) and Trade debts (-€1,602)
- Receivables after one year -€1,142
down €1,142 (-10.6%), from €10,806 to €9,664
- Profit (loss) carried forward -€3,245
down €3,245 (-184%), from -€1,760 to -€5,004
- Accrued charges and deferred income +€2,464
up €2,464 (+164%), from €1,500 to €3,964
- Trade debts -€1,602
down €1,602 (-44.1%), from €3,631 to €2,029
- Gross operating margin -€8,760
down €8,760, from €6,365 to -€2,396
- Financial income -€299
down €299 (-91.4%), from €327 to €28
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 | €29,471 | €27,089 | -€2,382 | -8.1% |
| Current assets | 29/58 | €29,471 | €27,089 | -€2,382 | -8.1% |
| Amounts receivable after more than one year | 29 | €10,806 | €9,664 | -€1,142 | -10.6% |
| Other amounts receivable | 291 | €10,806 | €9,664 | -€1,142 | -10.6% |
| Amounts receivable within one year | 40/41 | €12,617 | €12,783 | +€167 | +1.3% |
| Trade receivables | 40 | €9,544 | €12,391 | +€2,846 | +29.8% |
| Other amounts receivable | 41 | €3,072 | €393 | -€2,679 | -87.2% |
| Cash at bank and in hand | 54/58 | €6,048 | €4,641 | -€1,407 | -23.3% |
| Total equity and liabilities | 10/49 | €29,471 | €27,089 | -€2,382 | -8.1% |
| Equity | 10/15 | €16,840 | €13,596 | -€3,245 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,760 | -€5,004 | -€3,245 | -184% |
| Amounts payable | 17/49 | €12,631 | €13,493 | +€862 | +6.8% |
| Amounts payable after more than one year | 17 | €7,500 | €7,500 | = | 0.0% |
| Financial debts | 170/4 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,631 | €2,029 | -€1,602 | -44.1% |
| Trade debts | 44 | €3,631 | €2,029 | -€1,602 | -44.1% |
| Suppliers | 440/4 | €3,631 | €2,029 | -€1,602 | -44.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,964 | +€2,464 | +164% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,365 | -€2,396 | -€8,760 | |
| Operating profit (loss) | 9901 | €5,977 | -€2,795 | -€8,773 | |
| Financial income | 75/76B | €327 | €28 | -€299 | -91.4% |
| Recurring financial income | 75 | €327 | €28 | -€299 | -91.4% |
| Financial charges | 65/66B | €515 | €477 | -€38 | -7.3% |
| Recurring financial charges | 65 | €515 | €477 | -€38 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €5,790 | -€3,245 | -€9,034 | |
| Profit (loss) for the period | 9904 | €5,790 | -€3,245 | -€9,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,790 | -€3,245 | -€9,034 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.