GENSKRITTE: 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.
GENSKRITTE
Largest movements
- Current investments -€143,850
down €143,850 (-71.9%), from €200,000 to €56,150
- Cash +€70,857
up €70,857 (+66.2%), from €107,027 to €177,884
mainly Current investments (+€143,850) and Net result for the year (+€122,767)
- Receivables within one year +€3,415
up €3,415 (+75.8%), from €4,508 to €7,923
of which Other amounts receivable: +€3,639
- Reserves -€42,233
down €42,233 (-15.8%), from €267,621 to €225,389
- Tax, wage and social debts -€30,063
down €30,063 (-42.9%), from €70,075 to €40,012
of which Taxes: -€30,084
- Trade debts +€3,781
up €3,781 (+759%), from €498 to €4,278
- Gross operating margin +€15,073
up €15,073 (+10.7%), from €140,996 to €156,069
- Financial income +€6,035
up €6,035 (+2,812%), from €215 to €6,249
- Taxes +€4,434
up €4,434 (+14.6%), from €30,424 to €34,858
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 | €341,194 | €272,679 | -€68,515 | -20.1% |
| Fixed assets | 21/28 | €5,131 | €3,722 | -€1,409 | -27.5% |
| Tangible fixed assets | 22/27 | €5,131 | €3,722 | -€1,409 | -27.5% |
| Plant, machinery and equipment | 23 | €1,779 | €1,561 | -€218 | -12.3% |
| Furniture and vehicles | 24 | €3,351 | €2,161 | -€1,191 | -35.5% |
| Current assets | 29/58 | €336,063 | €268,957 | -€67,106 | -20.0% |
| Amounts receivable within one year | 40/41 | €4,508 | €7,923 | +€3,415 | +75.8% |
| Trade receivables | 40 | €223 | €0 | -€223 | -100% |
| Other amounts receivable | 41 | €4,284 | €7,923 | +€3,639 | +84.9% |
| Current investments | 50/53 | €200,000 | €56,150 | -€143,850 | -71.9% |
| Cash at bank and in hand | 54/58 | €107,027 | €177,884 | +€70,857 | +66.2% |
| Deferred charges and accrued income | 490/1 | €24,529 | €27,000 | +€2,471 | +10.1% |
| Total equity and liabilities | 10/49 | €341,194 | €272,679 | -€68,515 | -20.1% |
| Equity | 10/15 | €270,621 | €228,389 | -€42,233 | -15.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €267,621 | €225,389 | -€42,233 | -15.8% |
| Distributable reserves | 133 | €267,621 | €225,389 | -€42,233 | -15.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €70,573 | €44,290 | -€26,283 | -37.2% |
| Amounts payable within one year | 42/48 | €70,573 | €44,290 | -€26,283 | -37.2% |
| Trade debts | 44 | €498 | €4,278 | +€3,781 | +759% |
| Suppliers | 440/4 | €498 | €4,278 | +€3,781 | +759% |
| Taxes, remuneration and social security | 45 | €70,075 | €40,012 | -€30,063 | -42.9% |
| Taxes | 450/3 | €68,363 | €38,279 | -€30,084 | -44.0% |
| Remuneration and social security | 454/9 | €1,712 | €1,732 | +€21 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €2,028 | +€522 | +34.7% |
| Other operating charges | 640/8 | €62 | €400 | +€338 | +545% |
| Gross operating margin | 9900 | €140,996 | €156,069 | +€15,073 | +10.7% |
| Operating profit (loss) | 9901 | €139,428 | €153,641 | +€14,213 | +10.2% |
| Financial income | 75/76B | €215 | €6,249 | +€6,035 | +2,812% |
| Recurring financial income | 75 | €215 | €6,249 | +€6,035 | +2,812% |
| Financial charges | 65/66B | €2,229 | €2,265 | +€36 | +1.6% |
| Recurring financial charges | 65 | €2,229 | €2,265 | +€36 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €137,413 | €157,625 | +€20,212 | +14.7% |
| Income taxes | 67/77 | €30,424 | €34,858 | +€4,434 | +14.6% |
| Profit (loss) for the period | 9904 | €106,989 | €122,767 | +€15,778 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,989 | €122,767 | +€15,778 | +14.7% |
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 17 October 2026 via checked.be.