ENERGIES CONCEPT: 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.
ENERGIES CONCEPT
Largest movements
- Cash -€70,744
down €70,744 (-61.5%), from €115,103 to €44,359
mainly Investment in fixed assets (net) (-€58,093) and Receivables within one year (-€40,258)
- Receivables within one year +€40,258
up €40,258 (+21.2%), from €189,678 to €229,936
of which Trade receivables: +€30,713
- Tangible fixed assets +€32,436
up €32,436 (+93.8%), from €34,586 to €67,022
of which Furniture and vehicles: +€23,570
- Intangible fixed assets -€8,500
down €8,500 (-16.2%), from €52,324 to €43,824
- Deferred charges and accrued income +€7,420
up €7,420 (+434%), from €1,710 to €9,131
- Trade debts +€17,444
up €17,444 (+12.8%), from €136,236 to €153,681
- Tax, wage and social debts -€14,917
no longer reported in 2024 (was €14,917)
of which Taxes: -€13,184
- Other debts -€14,725
down €14,725 (-58.7%), from €25,090 to €10,365
- Current portion of long-term debt +€6,438
up €6,438 (+17.7%), from €36,389 to €42,827
- Profit (loss) carried forward +€4,363
up €4,363 (+4.3%), from €101,430 to €105,794
- Staff costs +€43,796
up €43,796 (+238%), from €18,440 to €62,237
- Gross operating margin -€23,339
down €23,339 (-17.6%), from €132,456 to €109,117
- Write-downs -€18,087
no longer reported in 2024 (was €18,087)
- Taxes -€17,116
down €17,116 (-90.5%), from €18,923 to €1,807
- Depreciation +€13,722
up €13,722 (+67.1%), from €20,436 to €34,157
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,401 | €394,272 | +€871 | +0.2% |
| Fixed assets | 21/28 | €86,910 | €110,846 | +€23,936 | +27.5% |
| Intangible fixed assets | 21 | €52,324 | €43,824 | -€8,500 | -16.2% |
| Tangible fixed assets | 22/27 | €34,586 | €67,022 | +€32,436 | +93.8% |
| Plant, machinery and equipment | 23 | €10,698 | €19,712 | +€9,014 | +84.3% |
| Furniture and vehicles | 24 | €22,706 | €46,276 | +€23,570 | +104% |
| Other tangible fixed assets | 26 | €1,182 | €1,034 | -€148 | -12.5% |
| Current assets | 29/58 | €306,491 | €283,426 | -€23,065 | -7.5% |
| Amounts receivable within one year | 40/41 | €189,678 | €229,936 | +€40,258 | +21.2% |
| Trade receivables | 40 | €162,189 | €192,902 | +€30,713 | +18.9% |
| Other amounts receivable | 41 | €27,489 | €37,034 | +€9,545 | +34.7% |
| Cash at bank and in hand | 54/58 | €115,103 | €44,359 | -€70,744 | -61.5% |
| Deferred charges and accrued income | 490/1 | €1,710 | €9,131 | +€7,420 | +434% |
| Total equity and liabilities | 10/49 | €393,401 | €394,272 | +€871 | +0.2% |
| Equity | 10/15 | €104,930 | €109,294 | +€4,363 | +4.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,430 | €105,794 | +€4,363 | +4.3% |
| Amounts payable | 17/49 | €288,471 | €284,978 | -€3,492 | -1.2% |
| Amounts payable after more than one year | 17 | €62,627 | €66,105 | +€3,479 | +5.6% |
| Financial debts | 170/4 | €62,627 | €66,105 | +€3,479 | +5.6% |
| Amounts payable within one year | 42/48 | €224,633 | €218,873 | -€5,760 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €36,389 | €42,827 | +€6,438 | +17.7% |
| Trade debts | 44 | €136,236 | €153,681 | +€17,444 | +12.8% |
| Suppliers | 440/4 | €136,236 | €153,681 | +€17,444 | +12.8% |
| Advances received on contracts in progress | 46 | €12,000 | €12,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,917 | - | -€14,917 | |
| Taxes | 450/3 | €13,184 | - | -€13,184 | |
| Remuneration and social security | 454/9 | €1,733 | - | -€1,733 | |
| Other amounts payable | 47/48 | €25,090 | €10,365 | -€14,725 | -58.7% |
| Accrued charges and deferred income | 492/3 | €1,211 | - | -€1,211 | |
| Remuneration, social security and pensions | 62 | €18,440 | €62,237 | +€43,796 | +238% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,436 | €34,157 | +€13,722 | +67.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,087 | - | -€18,087 | |
| Other operating charges | 640/8 | €2,208 | €2,634 | +€426 | +19.3% |
| Gross operating margin | 9900 | €132,456 | €109,117 | -€23,339 | -17.6% |
| Operating profit (loss) | 9901 | €73,285 | €10,090 | -€63,196 | -86.2% |
| Financial income | 75/76B | €111 | €173 | +€62 | +55.7% |
| Recurring financial income | 75 | €111 | €173 | +€62 | +55.7% |
| Financial charges | 65/66B | €2,446 | €4,093 | +€1,647 | +67.3% |
| Recurring financial charges | 65 | €2,446 | €4,093 | +€1,647 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €70,951 | €6,170 | -€64,781 | -91.3% |
| Income taxes | 67/77 | €18,923 | €1,807 | -€17,116 | -90.5% |
| Profit (loss) for the period | 9904 | €52,028 | €4,363 | -€47,665 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,028 | €4,363 | -€47,665 | -91.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.