énéo: 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.
What changed
énéo
NACE 94.992, Activities of membership organisations
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€171,874
2024 · €75,645-€247,519
Equity
€2.3m
2024 · €2.4m-€171,874
Cash
€2.3m
2024 · €736,492+€1.6m
Balance sheet total
€4.1m
2024 · €4.3m-€238,519
Largest movements
Assets
- Current investments -€1.8m
down €1.8m (-63.0%), from €2.9m to €1.1m
- Cash +€1.6m
up €1.6m (+216.0%), from €736,492 to €2.3m
mainly Current investments (+€1.8m) and Receivables within one year (+€36,771)
Equity and liabilities
- Profit (loss) carried forward -€171,874
down €171,874 (-24.1%), from €712,455 to €540,581
- Trade debts -€61,336
down €61,336 (-12.3%), from €499,423 to €438,087
Income statement
- Staff costs +€252,761
up €252,761 (+6.5%), from €3.9m to €4.2m
- Turnover -€70,802
down €70,802 (-5.5%), from €1.3m to €1.2m
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.
Result 2024
€75,645
Gross operating margin
+€24,045
Staff costs
-€252,761
Depreciation
+€1,532
Other operating charges
+€15,246
Other operating items
-€16,034
Financial income
-€21,292
Financial charges
+€1,745
Result 2025
-€171,874
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.
From operations
-€196,929
Investment
+€1.8m
Financing
€0
Cash 2024
€736,492
From operations (derived)
-€196,929
Net result for the year
-€171,874
Depreciation
+€19,400
Receivables within one year
+€36,771
Deferred charges and accrued income
-€14,581
Provisions
-€26,170
Trade debts
-€61,336
Tax, wage and social debts
+€21,235
Accrued charges and deferred income
-€374
Investment (derived)
+€1.8m
Investment in fixed assets (net)
-€12,296
Current investments
+€1.8m
Cash 2025
€2.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,297,385 | €4,058,866 | -€238,519 | -5.6% |
| Fixed assets | 21/28 | €15,060 | €7,956 | -€7,104 | -47.2% |
| Intangible fixed assets | 21 | €13,758 | €6,788 | -€6,970 | -50.7% |
| Tangible fixed assets | 22/27 | €402 | €268 | -€134 | -33.3% |
| Furniture and vehicles | 24 | €402 | €268 | -€134 | -33.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €4,282,325 | €4,050,910 | -€231,415 | -5.4% |
| Amounts receivable within one year | 40/41 | €666,359 | €629,588 | -€36,771 | -5.5% |
| Trade receivables | 40 | €580,458 | €594,463 | +€14,005 | +2.4% |
| Other amounts receivable | 41 | €85,901 | €35,125 | -€50,776 | -59.1% |
| Current investments | 50/53 | €2,856,279 | €1,056,171 | -€1.8m | -63.0% |
| Cash at bank and in hand | 54/58 | €736,492 | €2,327,375 | +€1.6m | +216.0% |
| Deferred charges and accrued income | 490/1 | €23,195 | €37,776 | +€14,581 | +62.9% |
| Total equity and liabilities | 10/49 | €4,297,385 | €4,058,866 | -€238,519 | -5.6% |
| Equity | 10/15 | €2,447,266 | €2,275,392 | -€171,874 | -7.0% |
| Contributions | 10/11 | €1,734,811 | €1,734,811 | = | 0.0% |
| Capital | 10 | €1,734,811 | €1,734,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €712,455 | €540,581 | -€171,874 | -24.1% |
| Provisions and deferred taxes | 16 | €87,394 | €61,224 | -€26,170 | -29.9% |
| Provisions for liabilities and charges | 160/5 | €87,394 | €61,224 | -€26,170 | -29.9% |
| Pensions and similar obligations | 160 | €87,394 | €61,224 | -€26,170 | -29.9% |
| Amounts payable | 17/49 | €1,762,725 | €1,722,250 | -€40,475 | -2.3% |
| Amounts payable within one year | 42/48 | €1,361,721 | €1,321,620 | -€40,101 | -2.9% |
| Trade debts | 44 | €499,423 | €438,087 | -€61,336 | -12.3% |
| Suppliers | 440/4 | €499,423 | €438,087 | -€61,336 | -12.3% |
| Taxes, remuneration and social security | 45 | €862,298 | €883,533 | +€21,235 | +2.5% |
| Taxes | 450/3 | €50,965 | €42,402 | -€8,563 | -16.8% |
| Remuneration and social security | 454/9 | €811,333 | €841,131 | +€29,798 | +3.7% |
| Accrued charges and deferred income | 492/3 | €401,004 | €400,630 | -€374 | -0.1% |
| Turnover | 70 | €1,286,473 | €1,215,671 | -€70,802 | -5.5% |
| Membership fees, donations, legacies and grants | 73 | €5,396,249 | €5,496,198 | +€99,949 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,683,692 | €2,688,794 | +€5,102 | +0.2% |
| Remuneration, social security and pensions | 62 | €3,907,793 | €4,160,554 | +€252,761 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,932 | €19,400 | -€1,532 | -7.3% |
| Other operating charges | 640/8 | €148,277 | €133,031 | -€15,246 | -10.3% |
| Gross operating margin | 9900 | €3,999,030 | €4,023,075 | +€24,045 | +0.6% |
| Operating profit (loss) | 9901 | -€35,768 | -€263,740 | -€227,972 | -637.4% |
| Financial income | 75/76B | €114,257 | €92,965 | -€21,292 | -18.6% |
| Recurring financial income | 75 | €114,257 | €92,965 | -€21,292 | -18.6% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €2,844 | €1,099 | -€1,745 | -61.4% |
| Recurring financial charges | 65 | €2,844 | €1,099 | -€1,745 | -61.4% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €75,645 | -€171,874 | -€247,519 | |
| Profit (loss) for the period | 9904 | €75,645 | -€171,874 | -€247,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,645 | -€171,874 | -€247,519 |
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 11 October 2026 via checked.be.