ENELYS: 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.
ENELYS
Largest movements
- Cash +€290,349
up €290,349 (+724%), from €40,105 to €330,454
mainly Other debts (+€2.0m) and Net result for the year (+€1.4m)
- Current investments +€200,000
up €200,000 (+25.0%), from €800,000 to €1.0m
- Receivables within one year +€53,392
up €53,392 (+5.4%), from €980,765 to €1.0m
of which Other amounts receivable: +€54,736
- Other debts +€2.0m
new in 2026: €2.0m
- Profit (loss) carried forward -€1.5m
down €1.5m (-39.2%), from €3.7m to €2.3m
- Financial income +€276,443
up €276,443 (+23.9%), from €1.2m to €1.4m
- Taxes +€4,145
up €4,145 (+205%), from €2,023 to €6,168
- Financial charges -€3,359
down €3,359 (-87.4%), from €3,845 to €486
- Gross operating margin +€1,447
up €1,447 (+527%), from €275 to €1,722
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,525,013 | €5,068,452 | +€543,438 | +12.0% |
| Fixed assets | 21/28 | €2,698,276 | €2,698,276 | = | 0.0% |
| Financial fixed assets | 28 | €2,698,276 | €2,698,276 | = | 0.0% |
| Current assets | 29/58 | €1,826,737 | €2,370,176 | +€543,438 | +29.7% |
| Amounts receivable within one year | 40/41 | €980,765 | €1,034,157 | +€53,392 | +5.4% |
| Trade receivables | 40 | €11,265 | €9,920 | -€1,345 | -11.9% |
| Other amounts receivable | 41 | €969,500 | €1,024,236 | +€54,736 | +5.6% |
| Current investments | 50/53 | €800,000 | €1,000,000 | +€200,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €40,105 | €330,454 | +€290,349 | +724% |
| Deferred charges and accrued income | 490/1 | €5,867 | €5,565 | -€302 | -5.1% |
| Total equity and liabilities | 10/49 | €4,525,013 | €5,068,452 | +€543,438 | +12.0% |
| Equity | 10/15 | €4,523,468 | €3,069,931 | -€1.5m | -32.1% |
| Contributions | 10/11 | €711,500 | €711,500 | = | 0.0% |
| Capital | 10 | €711,500 | €711,500 | = | 0.0% |
| Issued capital | 100 | €1,061,500 | €1,061,500 | = | 0.0% |
| Uncalled capital | 101 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €106,150 | €106,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106,150 | €106,150 | = | 0.0% |
| Legal reserve | 130 | €106,150 | €106,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,705,818 | €2,252,281 | -€1.5m | -39.2% |
| Amounts payable | 17/49 | €1,545 | €1,998,520 | +€2.0m | +129,254% |
| Amounts payable within one year | 42/48 | €1,545 | €1,998,520 | +€2.0m | +129,254% |
| Trade debts | 44 | - | €1,500 | +€1,500 | |
| Suppliers | 440/4 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €1,545 | €7,090 | +€5,545 | +359% |
| Taxes | 450/3 | €1,545 | €7,090 | +€5,545 | +359% |
| Other amounts payable | 47/48 | - | €1,989,930 | +€2.0m | |
| Non-recurring operating charges | 66A | €12,184 | - | -€12,184 | |
| Gross operating margin | 9900 | €275 | €1,722 | +€1,447 | +527% |
| Operating profit (loss) | 9901 | -€11,909 | €1,722 | +€13,631 | |
| Financial income | 75/76B | €1,158,170 | €1,434,613 | +€276,443 | +23.9% |
| Recurring financial income | 75 | €1,158,170 | €1,434,613 | +€276,443 | +23.9% |
| Financial charges | 65/66B | €3,845 | €486 | -€3,359 | -87.4% |
| Recurring financial charges | 65 | €3,845 | €486 | -€3,359 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €1,142,416 | €1,435,849 | +€293,433 | +25.7% |
| Income taxes | 67/77 | €2,023 | €6,168 | +€4,145 | +205% |
| Profit (loss) for the period | 9904 | €1,140,393 | €1,429,681 | +€289,288 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,140,393 | €1,429,681 | +€289,288 | +25.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.