Enerfin 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.
Enerfin Consulting
Largest movements
- Cash +€55,266
up €55,266 (+6,534%), from €846 to €56,112
mainly Net result for the year (+€93,873) and Tax, wage and social debts (+€6,736)
- Receivables within one year +€37,604
up €37,604 (+204%), from €18,468 to €56,072
- Reserves +€93,873
up €93,873 (+3,188%), from €2,945 to €96,818
- Tax, wage and social debts +€6,736
up €6,736 (+88.4%), from €7,617 to €14,353
of which Taxes: +€10,589
- Other debts -€4,900
down €4,900 (-94.1%), from €5,207 to €307
- Trade debts -€2,666
down €2,666 (-75.6%), from €3,524 to €859
- Gross operating margin +€117,709
up €117,709 (+3,044%), from €3,866 to €121,575
- Taxes +€25,522
up €25,522 (+3,160%), from €808 to €26,329
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 | €19,805 | €113,104 | +€93,299 | +471% |
| Fixed assets | 21/28 | €492 | €392 | -€100 | -20.3% |
| Tangible fixed assets | 22/27 | €492 | €392 | -€100 | -20.3% |
| Plant, machinery and equipment | 23 | €492 | €392 | -€100 | -20.3% |
| Current assets | 29/58 | €19,313 | €112,713 | +€93,399 | +484% |
| Amounts receivable within one year | 40/41 | €18,468 | €56,072 | +€37,604 | +204% |
| Trade receivables | 40 | €18,468 | €56,072 | +€37,604 | +204% |
| Cash at bank and in hand | 54/58 | €846 | €56,112 | +€55,266 | +6,534% |
| Deferred charges and accrued income | 490/1 | - | €529 | +€529 | |
| Total equity and liabilities | 10/49 | €19,805 | €113,104 | +€93,299 | +471% |
| Equity | 10/15 | €3,045 | €96,918 | +€93,873 | +3,083% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €2,945 | €96,818 | +€93,873 | +3,188% |
| Distributable reserves | 133 | €2,945 | €96,818 | +€93,873 | +3,188% |
| Amounts payable | 17/49 | €16,760 | €16,186 | -€574 | -3.4% |
| Amounts payable within one year | 42/48 | €16,349 | €15,519 | -€830 | -5.1% |
| Trade debts | 44 | €3,524 | €859 | -€2,666 | -75.6% |
| Suppliers | 440/4 | €3,524 | €859 | -€2,666 | -75.6% |
| Taxes, remuneration and social security | 45 | €7,617 | €14,353 | +€6,736 | +88.4% |
| Taxes | 450/3 | €3,764 | €14,353 | +€10,589 | +281% |
| Remuneration and social security | 454/9 | €3,853 | €0 | -€3,853 | -100% |
| Other amounts payable | 47/48 | €5,207 | €307 | -€4,900 | -94.1% |
| Accrued charges and deferred income | 492/3 | €411 | €667 | +€256 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | €100 | +€92 | +1,078% |
| Other operating charges | 640/8 | - | €148 | +€148 | |
| Gross operating margin | 9900 | €3,866 | €121,575 | +€117,709 | +3,044% |
| Operating profit (loss) | 9901 | €3,858 | €121,327 | +€117,469 | +3,045% |
| Financial charges | 65/66B | €105 | €1,124 | +€1,019 | +966% |
| Recurring financial charges | 65 | €105 | €1,124 | +€1,019 | +966% |
| Profit (loss) for the period before taxes | 9903 | €3,752 | €120,203 | +€116,450 | +3,103% |
| Income taxes | 67/77 | €808 | €26,329 | +€25,522 | +3,160% |
| Profit (loss) for the period | 9904 | €2,945 | €93,873 | +€90,928 | +3,088% |
| Profit (loss) for the period to be appropriated | 9905 | €2,945 | €93,873 | +€90,928 | +3,088% |
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 19 October 2026 via checked.be.