ENEMAN & CO: 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.
ENEMAN & CO
Largest movements
- Cash +€21,818
up €21,818 (+667.8%), from €3,267 to €25,085
mainly Other debts (+€27,830) and Net result for the year (+€13,615)
- Stocks and contracts +€19,793
new in 2025: €19,793
- Other debts +€27,830
up €27,830 (+11.4%), from €245,099 to €272,929
- Profit (loss) carried forward +€13,615
up €13,615 (+5.4%), from -€251,947 to -€238,332
- Gross operating margin +€30,352
up €30,352, from -€13,161 to €17,190
- Financial charges -€6,921
down €6,921 (-84.3%), from €8,211 to €1,291
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 | €76,647 | €118,262 | +€41,616 | +54.3% |
| Fixed assets | 21/28 | €73,221 | €73,221 | = | 0.0% |
| Tangible fixed assets | 22/27 | €73,221 | €73,221 | = | 0.0% |
| Land and buildings | 22 | €73,221 | €73,221 | = | 0.0% |
| Current assets | 29/58 | €3,425 | €45,041 | +€41,616 | +1215.0% |
| Stocks and contracts in progress | 3 | - | €19,793 | +€19,793 | |
| Stocks | 30/36 | - | €19,793 | +€19,793 | |
| Cash at bank and in hand | 54/58 | €3,267 | €25,085 | +€21,818 | +667.8% |
| Deferred charges and accrued income | 490/1 | €158 | €162 | +€4 | +2.6% |
| Total equity and liabilities | 10/49 | €76,647 | €118,262 | +€41,616 | +54.3% |
| Equity | 10/15 | -€175,804 | -€162,189 | +€13,615 | +7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €14,143 | €14,143 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,906 | €3,906 | = | 0.0% |
| Legal reserve | 130 | €3,906 | €3,906 | = | 0.0% |
| Distributable reserves | 133 | €10,238 | €10,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€251,947 | -€238,332 | +€13,615 | +5.4% |
| Amounts payable | 17/49 | €252,450 | €280,451 | +€28,001 | +11.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €252,450 | €280,451 | +€28,001 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,351 | €7,522 | +€171 | +2.3% |
| Suppliers | 440/4 | €7,351 | €7,522 | +€171 | +2.3% |
| Other amounts payable | 47/48 | €245,099 | €272,929 | +€27,830 | +11.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €2,336 | €2,285 | -€51 | -2.2% |
| Gross operating margin | 9900 | -€13,161 | €17,190 | +€30,352 | |
| Operating profit (loss) | 9901 | -€15,497 | €14,906 | +€30,403 | |
| Financial charges | 65/66B | €8,211 | €1,291 | -€6,921 | -84.3% |
| Recurring financial charges | 65 | €8,211 | €1,291 | -€6,921 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,708 | €13,615 | +€37,323 | |
| Profit (loss) for the period | 9904 | -€23,708 | €13,615 | +€37,323 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,708 | €13,615 | +€37,323 |
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 12 October 2026 via checked.be.