CENERGY CONSULT: 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.
CENERGY CONSULT
Largest movements
- Current investments -€170,000
down €170,000 (-100%), from €170,000 to €0
- Receivables within one year +€25,877
up €25,877 (+72.6%), from €35,650 to €61,528
of which Trade receivables: +€25,877
- Cash -€22,537
down €22,537 (-17.3%), from €130,467 to €107,930
mainly Contributions, distributions and other (-€460,000) and Other debts (-€178,416)
- Other debts -€178,416
down €178,416 (-63.1%), from €282,808 to €104,393
- Tax, wage and social debts +€9,210
up €9,210 (+22.8%), from €40,325 to €49,536
- Gross operating margin +€128,468
up €128,468 (+26.6%), from €483,508 to €611,976
- Taxes +€32,606
up €32,606 (+28.1%), from €116,228 to €148,834
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 | €346,765 | €176,631 | -€170,134 | -49.1% |
| Fixed assets | 21/28 | €3,692 | €2,381 | -€1,311 | -35.5% |
| Tangible fixed assets | 22/27 | €3,692 | €2,381 | -€1,311 | -35.5% |
| Furniture and vehicles | 24 | - | €1,077 | +€1,077 | |
| Other tangible fixed assets | 26 | €3,692 | €1,305 | -€2,387 | -64.7% |
| Current assets | 29/58 | €343,073 | €174,250 | -€168,824 | -49.2% |
| Amounts receivable within one year | 40/41 | €35,650 | €61,528 | +€25,877 | +72.6% |
| Trade receivables | 40 | €31,601 | €57,479 | +€25,877 | +81.9% |
| Other amounts receivable | 41 | €4,049 | €4,049 | = | 0.0% |
| Current investments | 50/53 | €170,000 | €0 | -€170,000 | -100% |
| Cash at bank and in hand | 54/58 | €130,467 | €107,930 | -€22,537 | -17.3% |
| Deferred charges and accrued income | 490/1 | €6,956 | €4,792 | -€2,164 | -31.1% |
| Total equity and liabilities | 10/49 | €346,765 | €176,631 | -€170,134 | -49.1% |
| Equity | 10/15 | €20,146 | €20,657 | +€511 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,546 | €2,057 | +€511 | +33.0% |
| Amounts payable | 17/49 | €326,619 | €155,974 | -€170,645 | -52.2% |
| Amounts payable within one year | 42/48 | €326,619 | €155,974 | -€170,645 | -52.2% |
| Trade debts | 44 | €3,486 | €2,046 | -€1,440 | -41.3% |
| Suppliers | 440/4 | €3,486 | €2,046 | -€1,440 | -41.3% |
| Taxes, remuneration and social security | 45 | €40,325 | €49,536 | +€9,210 | +22.8% |
| Taxes | 450/3 | €40,325 | €49,536 | +€9,210 | +22.8% |
| Other amounts payable | 47/48 | €282,808 | €104,393 | -€178,416 | -63.1% |
| Non-recurring operating income | 76A | €7,500 | €0 | -€7,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,524 | €2,615 | -€909 | -25.8% |
| Other operating charges | 640/8 | €341 | €488 | +€148 | +43.4% |
| Gross operating margin | 9900 | €483,508 | €611,976 | +€128,468 | +26.6% |
| Operating profit (loss) | 9901 | €479,644 | €608,873 | +€129,229 | +26.9% |
| Financial income | 75/76B | €2,590 | €1,641 | -€949 | -36.6% |
| Recurring financial income | 75 | €2,590 | €1,641 | -€949 | -36.6% |
| Financial charges | 65/66B | €1,565 | €1,170 | -€395 | -25.3% |
| Recurring financial charges | 65 | €1,565 | €1,170 | -€395 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €480,669 | €609,345 | +€128,676 | +26.8% |
| Income taxes | 67/77 | €116,228 | €148,834 | +€32,606 | +28.1% |
| Profit (loss) for the period | 9904 | €364,441 | €460,511 | +€96,069 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €364,441 | €460,511 | +€96,069 | +26.4% |
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 22 October 2026 via checked.be.