E.N.S.: what changed
Two fiscal 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.
E.N.S.
Largest movements
- Cash +€11,103
up €11,103 (+1.7%), from €658,464 to €669,566
mainly Other debts (+€10,252) and Net result for the year (+€7,974)
- Other debts +€10,252
up €10,252 (+5.9%), from €172,699 to €182,951
- Profit (loss) carried forward +€7,974
up €7,974 (+16.1%), from -€49,387 to -€41,412
- Financial income -€12,743
down €12,743 (-65.5%), from €19,447 to €6,704
- Gross operating margin +€5,092
up €5,092 (+55.7%), from €9,145 to €14,237
- Financial charges -€2,314
down €2,314 (-15.4%), from €15,033 to €12,719
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.
Cash bridge derived
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 | €666,856 | €680,975 | +€14,119 | +2.1% |
| Current assets | 29/58 | €666,856 | €680,975 | +€14,119 | +2.1% |
| Amounts receivable within one year | 40/41 | €5,834 | €7,845 | +€2,011 | +34.5% |
| Other amounts receivable | 41 | €5,834 | €7,845 | +€2,011 | +34.5% |
| Cash at bank and in hand | 54/58 | €658,464 | €669,566 | +€11,103 | +1.7% |
| Deferred charges and accrued income | 490/1 | €2,558 | €3,563 | +€1,005 | +39.3% |
| Total equity and liabilities | 10/49 | €666,856 | €680,975 | +€14,119 | +2.1% |
| Equity | 10/15 | €466,805 | €474,779 | +€7,974 | +1.7% |
| Contributions | 10/11 | €298,100 | €292,301 | -€5,799 | -1.9% |
| Reserves | 13 | €218,091 | €223,891 | +€5,799 | +2.7% |
| Tax-exempt reserves | 132 | €52,593 | €52,593 | = | 0.0% |
| Distributable reserves | 133 | €165,498 | €171,297 | +€5,799 | +3.5% |
| Profit (loss) carried forward | 14 | -€49,387 | -€41,412 | +€7,974 | +16.1% |
| Amounts payable | 17/49 | €200,051 | €206,196 | +€6,145 | +3.1% |
| Amounts payable within one year | 42/48 | €172,825 | €183,106 | +€10,281 | +5.9% |
| Trade debts | 44 | €126 | €155 | +€29 | +23.2% |
| Suppliers | 440/4 | €126 | €155 | +€29 | +23.2% |
| Other amounts payable | 47/48 | €172,699 | €182,951 | +€10,252 | +5.9% |
| Accrued charges and deferred income | 492/3 | €27,226 | €23,090 | -€4,136 | -15.2% |
| Other operating charges | 640/8 | €246 | €248 | +€2 | +0.8% |
| Gross operating margin | 9900 | €9,145 | €14,237 | +€5,092 | +55.7% |
| Operating profit (loss) | 9901 | €8,899 | €13,989 | +€5,090 | +57.2% |
| Financial income | 75/76B | €19,447 | €6,704 | -€12,743 | -65.5% |
| Recurring financial income | 75 | €19,447 | €6,704 | -€12,743 | -65.5% |
| Financial charges | 65/66B | €15,033 | €12,719 | -€2,314 | -15.4% |
| Recurring financial charges | 65 | €15,033 | €12,719 | -€2,314 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €13,313 | €7,974 | -€5,339 | -40.1% |
| Profit (loss) for the period | 9904 | €13,313 | €7,974 | -€5,339 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,313 | €7,974 | -€5,339 | -40.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.