ENERGYLUX: 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.
ENERGYLUX
Largest movements
- Cash -€136,565
down €136,565 (-35.1%), from €389,589 to €253,024
mainly Receivables within one year (-€129,361) and Trade debts (-€25,360)
- Receivables within one year +€129,361
up €129,361 (+62.8%), from €206,073 to €335,434
of which Other amounts receivable: +€95,978
- Trade debts -€25,360
down €25,360 (-41.9%), from €60,551 to €35,191
- Accrued charges and deferred income +€18,121
up €18,121 (+23.6%), from €76,777 to €94,899
- Tax, wage and social debts -€14,930
down €14,930 (-18.2%), from €82,189 to €67,259
of which Taxes: -€7,724
- Reserves +€9,822
up €9,822 (+2.6%), from €380,520 to €390,342
- Gross operating margin -€311,059
down €311,059 (-91.8%), from €338,869 to €27,810
- Taxes -€78,467
down €78,467 (-91.9%), from €85,373 to €6,906
- Staff costs -€57,407
down €57,407 (-81.4%), from €70,556 to €13,149
- Financial income +€5,714
up €5,714 (+246%), from €2,321 to €8,035
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 | €602,037 | €589,690 | -€12,346 | -2.1% |
| Fixed assets | 21/28 | €2,701 | €1,233 | -€1,468 | -54.4% |
| Tangible fixed assets | 22/27 | €2,701 | €1,233 | -€1,468 | -54.4% |
| Plant, machinery and equipment | 23 | €1,119 | €695 | -€424 | -37.9% |
| Furniture and vehicles | 24 | €1,582 | €538 | -€1,044 | -66.0% |
| Current assets | 29/58 | €599,335 | €588,457 | -€10,878 | -1.8% |
| Amounts receivable within one year | 40/41 | €206,073 | €335,434 | +€129,361 | +62.8% |
| Trade receivables | 40 | €114,711 | €148,094 | +€33,383 | +29.1% |
| Other amounts receivable | 41 | €91,361 | €187,339 | +€95,978 | +105% |
| Cash at bank and in hand | 54/58 | €389,589 | €253,024 | -€136,565 | -35.1% |
| Deferred charges and accrued income | 490/1 | €3,674 | €0 | -€3,674 | -100% |
| Total equity and liabilities | 10/49 | €602,037 | €589,690 | -€12,346 | -2.1% |
| Equity | 10/15 | €382,520 | €392,342 | +€9,822 | +2.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €380,520 | €390,342 | +€9,822 | +2.6% |
| Distributable reserves | 133 | €380,520 | €390,342 | +€9,822 | +2.6% |
| Amounts payable | 17/49 | €219,517 | €197,349 | -€22,168 | -10.1% |
| Amounts payable within one year | 42/48 | €142,740 | €102,450 | -€40,290 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €60,551 | €35,191 | -€25,360 | -41.9% |
| Suppliers | 440/4 | €60,551 | €35,191 | -€25,360 | -41.9% |
| Taxes, remuneration and social security | 45 | €82,189 | €67,259 | -€14,930 | -18.2% |
| Taxes | 450/3 | €74,983 | €67,259 | -€7,724 | -10.3% |
| Remuneration and social security | 454/9 | €7,206 | €0 | -€7,206 | -100% |
| Accrued charges and deferred income | 492/3 | €76,777 | €94,899 | +€18,121 | +23.6% |
| Remuneration, social security and pensions | 62 | €70,556 | €13,149 | -€57,407 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €1,468 | -€128 | -8.0% |
| Other operating charges | 640/8 | €1,115 | €2,678 | +€1,562 | +140% |
| Gross operating margin | 9900 | €338,869 | €27,810 | -€311,059 | -91.8% |
| Operating profit (loss) | 9901 | €265,602 | €10,515 | -€255,086 | -96.0% |
| Financial income | 75/76B | €2,321 | €8,035 | +€5,714 | +246% |
| Recurring financial income | 75 | €2,321 | €8,035 | +€5,714 | +246% |
| Financial charges | 65/66B | €3,005 | €1,822 | -€1,183 | -39.4% |
| Recurring financial charges | 65 | €3,005 | €1,822 | -€1,183 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €264,917 | €16,728 | -€248,189 | -93.7% |
| Income taxes | 67/77 | €85,373 | €6,906 | -€78,467 | -91.9% |
| Profit (loss) for the period | 9904 | €179,545 | €9,822 | -€169,722 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €179,545 | €9,822 | -€169,722 | -94.5% |
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 27 October 2026 via checked.be.