En-Vie: 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.
En-Vie
Largest movements
- Cash +€24,277
up €24,277 (+27.9%), from €86,874 to €111,151
mainly Net result for the year (+€36,960) and Other debts (+€18,394)
- Deferred charges and accrued income -€1,549
down €1,549 (-32.2%), from €4,805 to €3,256
- Other debts +€18,394
up €18,394 (+28.1%), from €65,451 to €83,845
- Tax, wage and social debts +€3,144
up €3,144 (+689%), from €456 to €3,600
- Gross operating margin +€9,219
up €9,219 (+22.1%), from €41,713 to €50,932
- Depreciation -€1,616
down €1,616 (-36.3%), from €4,447 to €2,831
- Taxes +€1,330
up €1,330 (+15.7%), from €8,456 to €9,786
- Other operating charges -€1,202
down €1,202 (-59.1%), from €2,034 to €832
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 | €97,772 | €119,811 | +€22,039 | +22.5% |
| Fixed assets | 21/28 | €6,093 | €5,191 | -€902 | -14.8% |
| Tangible fixed assets | 22/27 | €6,093 | €5,191 | -€902 | -14.8% |
| Plant, machinery and equipment | 23 | €716 | €2,296 | +€1,580 | +221% |
| Furniture and vehicles | 24 | €5,377 | €2,895 | -€2,482 | -46.2% |
| Current assets | 29/58 | €91,679 | €114,620 | +€22,941 | +25.0% |
| Amounts receivable within one year | 40/41 | - | €213 | +€213 | |
| Other amounts receivable | 41 | - | €213 | +€213 | |
| Cash at bank and in hand | 54/58 | €86,874 | €111,151 | +€24,277 | +27.9% |
| Deferred charges and accrued income | 490/1 | €4,805 | €3,256 | -€1,549 | -32.2% |
| Total equity and liabilities | 10/49 | €97,772 | €119,811 | +€22,039 | +22.5% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €77,312 | €99,351 | +€22,039 | +28.5% |
| Amounts payable within one year | 42/48 | €77,305 | €99,351 | +€22,046 | +28.5% |
| Financial debts | 43 | €2,711 | €3,375 | +€664 | +24.5% |
| Credit institutions | 430/8 | €2,711 | €3,375 | +€664 | +24.5% |
| Trade debts | 44 | €8,687 | €8,531 | -€156 | -1.8% |
| Suppliers | 440/4 | €8,687 | €8,531 | -€156 | -1.8% |
| Taxes, remuneration and social security | 45 | €456 | €3,600 | +€3,144 | +689% |
| Taxes | 450/3 | €456 | €3,600 | +€3,144 | +689% |
| Other amounts payable | 47/48 | €65,451 | €83,845 | +€18,394 | +28.1% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,447 | €2,831 | -€1,616 | -36.3% |
| Other operating charges | 640/8 | €2,034 | €832 | -€1,202 | -59.1% |
| Non-recurring operating charges | 66A | - | €201 | +€201 | |
| Gross operating margin | 9900 | €41,713 | €50,932 | +€9,219 | +22.1% |
| Operating profit (loss) | 9901 | €35,232 | €47,068 | +€11,836 | +33.6% |
| Financial charges | 65/66B | €574 | €322 | -€252 | -43.9% |
| Recurring financial charges | 65 | €574 | €322 | -€252 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €34,658 | €46,746 | +€12,088 | +34.9% |
| Income taxes | 67/77 | €8,456 | €9,786 | +€1,330 | +15.7% |
| Profit (loss) for the period | 9904 | €26,202 | €36,960 | +€10,758 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,202 | €36,960 | +€10,758 | +41.1% |
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 19 October 2026 via checked.be.