ENEB: 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.
ENEB
Largest movements
- Receivables within one year +€7,886
up €7,886 (+37.3%), from €21,145 to €29,032
of which Trade receivables: +€3,948
- Tangible fixed assets -€2,081
down €2,081 (-6.3%), from €33,244 to €31,163
of which Furniture and vehicles: -€6,072
- Profit (loss) carried forward +€13,530
up €13,530 (+10.0%), from €134,995 to €148,525
- Tax, wage and social debts -€11,165
down €11,165 (-48.5%), from €23,044 to €11,879
of which Taxes: -€7,955
- Trade debts +€6,010
up €6,010 (+49.9%), from €12,046 to €18,055
- Current portion of long-term debt -€2,536
no longer reported in 2025 (was €2,536)
- Purchases and services +€28,551
up €28,551 (+8.5%), from €335,499 to €364,051
- Gross operating margin -€26,132
down €26,132 (-18.0%), from €145,531 to €119,399
- Staff costs -€25,451
down €25,451 (-23.2%), from €109,673 to €84,222
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 | €177,122 | €182,960 | +€5,838 | +3.3% |
| Fixed assets | 21/28 | €39,244 | €37,163 | -€2,081 | -5.3% |
| Tangible fixed assets | 22/27 | €33,244 | €31,163 | -€2,081 | -6.3% |
| Plant, machinery and equipment | 23 | €1,634 | €8,219 | +€6,585 | +403.1% |
| Furniture and vehicles | 24 | €16,621 | €10,550 | -€6,072 | -36.5% |
| Other tangible fixed assets | 26 | €14,989 | €12,395 | -€2,594 | -17.3% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €137,878 | €145,797 | +€7,919 | +5.7% |
| Amounts receivable after more than one year | 29 | €82,000 | €82,000 | = | 0.0% |
| Other amounts receivable | 291 | €82,000 | €82,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,751 | €7,616 | +€865 | +12.8% |
| Stocks | 30/36 | €6,751 | €7,616 | +€865 | +12.8% |
| Amounts receivable within one year | 40/41 | €21,145 | €29,032 | +€7,886 | +37.3% |
| Trade receivables | 40 | €3,157 | €7,105 | +€3,948 | +125.0% |
| Other amounts receivable | 41 | €17,988 | €21,927 | +€3,939 | +21.9% |
| Cash at bank and in hand | 54/58 | €27,981 | €27,149 | -€832 | -3.0% |
| Total equity and liabilities | 10/49 | €177,122 | €182,960 | +€5,838 | +3.3% |
| Equity | 10/15 | €139,495 | €153,025 | +€13,530 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,995 | €148,525 | +€13,530 | +10.0% |
| Amounts payable | 17/49 | €37,626 | €29,934 | -€7,692 | -20.4% |
| Amounts payable within one year | 42/48 | €37,626 | €29,934 | -€7,692 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €2,536 | - | -€2,536 | |
| Trade debts | 44 | €12,046 | €18,055 | +€6,010 | +49.9% |
| Suppliers | 440/4 | €12,046 | €18,055 | +€6,010 | +49.9% |
| Taxes, remuneration and social security | 45 | €23,044 | €11,879 | -€11,165 | -48.5% |
| Taxes | 450/3 | €19,037 | €11,082 | -€7,955 | -41.8% |
| Remuneration and social security | 454/9 | €4,007 | €797 | -€3,210 | -80.1% |
| Turnover | 70 | €481,031 | €483,450 | +€2,419 | +0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €335,499 | €364,051 | +€28,551 | +8.5% |
| Remuneration, social security and pensions | 62 | €109,673 | €84,222 | -€25,451 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,219 | €11,146 | +€926 | +9.1% |
| Other operating charges | 640/8 | €5,318 | €3,638 | -€1,679 | -31.6% |
| Gross operating margin | 9900 | €145,531 | €119,399 | -€26,132 | -18.0% |
| Operating profit (loss) | 9901 | €20,321 | €20,393 | +€71 | +0.4% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €972 | €2,232 | +€1,260 | +129.6% |
| Recurring financial charges | 65 | €972 | €2,232 | +€1,260 | +129.6% |
| Profit (loss) for the period before taxes | 9903 | €19,381 | €18,161 | -€1,220 | -6.3% |
| Income taxes | 67/77 | €8,935 | €4,631 | -€4,304 | -48.2% |
| Profit (loss) for the period | 9904 | €10,446 | €13,530 | +€3,084 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,446 | €13,530 | +€3,084 | +29.5% |
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 5 October 2026 via checked.be.