ENACTION CONSULTING: 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.
ENACTION CONSULTING
Largest movements
- Current investments +€130,000
up €130,000 (+144%), from €90,000 to €220,000
- Receivables within one year +€21,704
up €21,704 (+67.6%), from €32,106 to €53,811
- Cash -€16,502
down €16,502 (-22.3%), from €74,118 to €57,615
mainly Current investments (-€130,000) and Receivables within one year (-€21,704)
- Tangible fixed assets +€4,695
up €4,695 (+127%), from €3,696 to €8,390
of which Other tangible fixed assets: +€3,374
- Profit (loss) carried forward +€124,784
up €124,784 (+119%), from €104,918 to €229,702
- Tax, wage and social debts +€10,423
up €10,423 (+24.4%), from €42,681 to €53,104
of which Taxes: +€10,423
- Trade debts +€6,625
up €6,625 (+127%), from €5,205 to €11,830
of which Bills of exchange payable: +€6,502
- Gross operating margin +€24,749
up €24,749 (+18.2%), from €136,266 to €161,015
- Taxes +€6,031
up €6,031 (+19.4%), from €31,045 to €37,076
- Financial income +€2,130
up €2,130 (+352%), from €606 to €2,736
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 | €200,046 | €340,322 | +€140,276 | +70.1% |
| Fixed assets | 21/28 | €3,696 | €8,390 | +€4,695 | +127% |
| Tangible fixed assets | 22/27 | €3,696 | €8,390 | +€4,695 | +127% |
| Furniture and vehicles | 24 | €3,696 | €5,016 | +€1,320 | +35.7% |
| Other tangible fixed assets | 26 | - | €3,374 | +€3,374 | |
| Current assets | 29/58 | €196,350 | €331,931 | +€135,581 | +69.1% |
| Amounts receivable within one year | 40/41 | €32,106 | €53,811 | +€21,704 | +67.6% |
| Trade receivables | 40 | €32,106 | €53,811 | +€21,704 | +67.6% |
| Current investments | 50/53 | €90,000 | €220,000 | +€130,000 | +144% |
| Cash at bank and in hand | 54/58 | €74,118 | €57,615 | -€16,502 | -22.3% |
| Deferred charges and accrued income | 490/1 | €126 | €505 | +€379 | +301% |
| Total equity and liabilities | 10/49 | €200,046 | €340,322 | +€140,276 | +70.1% |
| Equity | 10/15 | €150,318 | €275,102 | +€124,784 | +83.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,400 | €43,400 | = | 0.0% |
| Distributable reserves | 133 | €43,400 | €43,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,918 | €229,702 | +€124,784 | +119% |
| Amounts payable | 17/49 | €49,729 | €65,220 | +€15,492 | +31.2% |
| Amounts payable within one year | 42/48 | €49,729 | €65,220 | +€15,492 | +31.2% |
| Trade debts | 44 | €5,205 | €11,830 | +€6,625 | +127% |
| Suppliers | 440/4 | €5,205 | €5,328 | +€124 | +2.4% |
| Bills of exchange payable | 441 | - | €6,502 | +€6,502 | |
| Taxes, remuneration and social security | 45 | €42,681 | €53,104 | +€10,423 | +24.4% |
| Taxes | 450/3 | €41,681 | €52,104 | +€10,423 | +25.0% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,843 | €286 | -€1,557 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | €1,330 | +€571 | +75.2% |
| Other operating charges | 640/8 | €64 | €465 | +€402 | +632% |
| Gross operating margin | 9900 | €136,266 | €161,015 | +€24,749 | +18.2% |
| Operating profit (loss) | 9901 | €135,443 | €159,219 | +€23,776 | +17.6% |
| Financial income | 75/76B | €606 | €2,736 | +€2,130 | +352% |
| Recurring financial income | 75 | €606 | €2,736 | +€2,130 | +352% |
| Financial charges | 65/66B | €95 | €95 | -€0 | 0.0% |
| Recurring financial charges | 65 | €95 | €95 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €135,953 | €161,860 | +€25,907 | +19.1% |
| Income taxes | 67/77 | €31,045 | €37,076 | +€6,031 | +19.4% |
| Profit (loss) for the period | 9904 | €104,908 | €124,784 | +€19,876 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €104,908 | €124,784 | +€19,876 | +18.9% |
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 29 October 2026 via checked.be.