ENERGY 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.
ENERGY CONCEPT
Largest movements
- Receivables within one year +€13,565
up €13,565 (+16.1%), from €84,398 to €97,963
of which Other amounts receivable: +€10,824
- Deferred charges and accrued income -€3,747
no longer reported in 2025 (was €3,747)
- Current portion of long-term debt +€28,568
new in 2025: €28,568
- Tax, wage and social debts -€23,910
down €23,910 (-72.1%), from €33,181 to €9,271
of which Remuneration and social security: -€12,000
- Trade debts +€3,415
up €3,415 (+60.7%), from €5,629 to €9,044
- Gross operating margin -€26,806
down €26,806 (-73.6%), from €36,432 to €9,626
- Taxes -€4,806
down €4,806 (-76.7%), from €6,265 to €1,459
- Other operating charges -€3,254
down €3,254 (-35.0%), from €9,294 to €6,040
- Financial charges +€959
up €959 (+1062.3%), from €90 to €1,049
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 | €91,368 | €100,110 | +€8,742 | +9.6% |
| Fixed assets | 21/28 | €747 | €340 | -€407 | -54.5% |
| Tangible fixed assets | 22/27 | €747 | €340 | -€407 | -54.5% |
| Furniture and vehicles | 24 | €747 | €340 | -€407 | -54.5% |
| Current assets | 29/58 | €90,620 | €99,770 | +€9,150 | +10.1% |
| Amounts receivable within one year | 40/41 | €84,398 | €97,963 | +€13,565 | +16.1% |
| Trade receivables | 40 | €3,658 | €6,399 | +€2,741 | +74.9% |
| Other amounts receivable | 41 | €80,740 | €91,564 | +€10,824 | +13.4% |
| Cash at bank and in hand | 54/58 | €2,475 | €1,807 | -€668 | -27.0% |
| Deferred charges and accrued income | 490/1 | €3,747 | - | -€3,747 | |
| Total equity and liabilities | 10/49 | €91,368 | €100,110 | +€8,742 | +9.6% |
| Equity | 10/15 | €52,557 | €53,227 | +€670 | +1.3% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,357 | €52,027 | +€670 | +1.3% |
| Amounts payable | 17/49 | €38,811 | €46,883 | +€8,072 | +20.8% |
| Amounts payable within one year | 42/48 | €38,811 | €46,883 | +€8,072 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | - | €28,568 | +€28,568 | |
| Trade debts | 44 | €5,629 | €9,044 | +€3,415 | +60.7% |
| Suppliers | 440/4 | €5,629 | €9,044 | +€3,415 | +60.7% |
| Taxes, remuneration and social security | 45 | €33,181 | €9,271 | -€23,910 | -72.1% |
| Taxes | 450/3 | €21,181 | €9,271 | -€11,910 | -56.2% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €408 | +€0 | +0.1% |
| Other operating charges | 640/8 | €9,294 | €6,040 | -€3,254 | -35.0% |
| Gross operating margin | 9900 | €36,432 | €9,626 | -€26,806 | -73.6% |
| Operating profit (loss) | 9901 | €26,731 | €3,178 | -€23,553 | -88.1% |
| Financial charges | 65/66B | €90 | €1,049 | +€959 | +1062.3% |
| Recurring financial charges | 65 | €90 | €1,049 | +€959 | +1062.3% |
| Profit (loss) for the period before taxes | 9903 | €26,640 | €2,129 | -€24,511 | -92.0% |
| Income taxes | 67/77 | €6,265 | €1,459 | -€4,806 | -76.7% |
| Profit (loss) for the period | 9904 | €20,376 | €670 | -€19,706 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,376 | €670 | -€19,706 | -96.7% |
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.