ENERGY FIX: 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 FIX
Largest movements
- Deferred charges and accrued income +€20,154
up €20,154 (+161%), from €12,532 to €32,686
- Cash +€14,058
up €14,058 (+12.6%), from €111,924 to €125,982
mainly Net result for the year (+€23,435) and Accrued charges and deferred income (+€11,939)
- Tangible fixed assets -€11,091
down €11,091 (-51.4%), from €21,563 to €10,472
of which Furniture and vehicles: -€10,949
- Profit (loss) carried forward +€23,435
up €23,435 (+17.7%), from €132,718 to €156,153
- Accrued charges and deferred income +€11,939
up €11,939 (+91.2%), from €13,094 to €25,033
- Current portion of long-term debt -€11,172
down €11,172 (-100%), from €11,172 to €0
- Gross operating margin -€12,770
down €12,770 (-22.4%), from €57,003 to €44,233
- Taxes -€2,798
down €2,798 (-25.1%), from €11,164 to €8,365
- Depreciation -€698
down €698 (-5.9%), from €11,789 to €11,091
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 | €166,559 | €190,979 | +€24,420 | +14.7% |
| Fixed assets | 21/28 | €21,563 | €10,472 | -€11,091 | -51.4% |
| Tangible fixed assets | 22/27 | €21,563 | €10,472 | -€11,091 | -51.4% |
| Plant, machinery and equipment | 23 | €406 | €264 | -€142 | -35.0% |
| Furniture and vehicles | 24 | €21,157 | €10,208 | -€10,949 | -51.8% |
| Current assets | 29/58 | €144,996 | €180,507 | +€35,511 | +24.5% |
| Amounts receivable within one year | 40/41 | €20,540 | €21,840 | +€1,300 | +6.3% |
| Trade receivables | 40 | €5,984 | €7,729 | +€1,745 | +29.2% |
| Other amounts receivable | 41 | €14,556 | €14,111 | -€445 | -3.1% |
| Cash at bank and in hand | 54/58 | €111,924 | €125,982 | +€14,058 | +12.6% |
| Deferred charges and accrued income | 490/1 | €12,532 | €32,686 | +€20,154 | +161% |
| Total equity and liabilities | 10/49 | €166,559 | €190,979 | +€24,420 | +14.7% |
| Equity | 10/15 | €135,718 | €159,153 | +€23,435 | +17.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,718 | €156,153 | +€23,435 | +17.7% |
| Amounts payable | 17/49 | €30,841 | €31,826 | +€985 | +3.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €17,747 | €6,793 | -€10,954 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €11,172 | €0 | -€11,172 | -100% |
| Trade debts | 44 | €143 | €116 | -€27 | -18.6% |
| Suppliers | 440/4 | €143 | €116 | -€27 | -18.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,632 | €6,677 | +€1,045 | +18.5% |
| Taxes | 450/3 | €5,632 | €6,677 | +€1,045 | +18.5% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100% |
| Accrued charges and deferred income | 492/3 | €13,094 | €25,033 | +€11,939 | +91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,789 | €11,091 | -€698 | -5.9% |
| Other operating charges | 640/8 | €1,343 | €1,505 | +€163 | +12.1% |
| Gross operating margin | 9900 | €57,003 | €44,233 | -€12,770 | -22.4% |
| Operating profit (loss) | 9901 | €43,871 | €31,636 | -€12,235 | -27.9% |
| Financial income | 75/76B | €608 | €619 | +€11 | +1.8% |
| Recurring financial income | 75 | €608 | €619 | +€11 | +1.8% |
| Financial charges | 65/66B | €506 | €455 | -€51 | -10.1% |
| Recurring financial charges | 65 | €506 | €455 | -€51 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €43,973 | €31,800 | -€12,173 | -27.7% |
| Income taxes | 67/77 | €11,164 | €8,365 | -€2,798 | -25.1% |
| Profit (loss) for the period | 9904 | €32,809 | €23,435 | -€9,375 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,809 | €23,435 | -€9,375 | -28.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.