ENERGYSPOT: 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.
ENERGYSPOT
Largest movements
- Receivables within one year -€29,232
down €29,232 (-68.0%), from €42,981 to €13,749
of which Other amounts receivable: -€26,183
- Tangible fixed assets -€10,885
down €10,885 (-26.7%), from €40,739 to €29,854
of which Furniture and vehicles: -€7,605
- Cash +€10,420
up €10,420 (+114%), from €9,157 to €19,577
mainly Receivables within one year (+€29,232) and Other debts (+€20,340)
- Trade debts -€33,611
down €33,611 (-84.3%), from €39,850 to €6,239
- Tax, wage and social debts -€28,009
down €28,009 (-57.4%), from €48,821 to €20,812
- Other debts +€20,340
up €20,340, from €0 to €20,340
- Profit (loss) carried forward +€12,817
up €12,817 (+30.2%), from €42,462 to €55,279
- Gross operating margin +€43,125
up €43,125 (+171%), from €25,272 to €68,396
- Taxes +€15,172
up €15,172, from €0 to €15,172
- Other operating charges +€14,918
up €14,918 (+91.4%), from €16,315 to €31,233
- Financial income -€1,174
down €1,174 (-33.1%), from €3,544 to €2,370
- Depreciation +€995
up €995 (+10.1%), from €9,891 to €10,885
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 | €192,082 | €163,620 | -€28,462 | -14.8% |
| Fixed assets | 21/28 | €40,739 | €29,854 | -€10,885 | -26.7% |
| Tangible fixed assets | 22/27 | €40,739 | €29,854 | -€10,885 | -26.7% |
| Plant, machinery and equipment | 23 | €26,950 | €23,670 | -€3,281 | -12.2% |
| Furniture and vehicles | 24 | €13,789 | €6,184 | -€7,605 | -55.2% |
| Current assets | 29/58 | €151,343 | €133,766 | -€17,577 | -11.6% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Trade receivables | 290 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,981 | €13,749 | -€29,232 | -68.0% |
| Trade receivables | 40 | €16,076 | €13,027 | -€3,049 | -19.0% |
| Other amounts receivable | 41 | €26,905 | €721 | -€26,183 | -97.3% |
| Cash at bank and in hand | 54/58 | €9,157 | €19,577 | +€10,420 | +114% |
| Deferred charges and accrued income | 490/1 | €9,206 | €10,441 | +€1,235 | +13.4% |
| Total equity and liabilities | 10/49 | €192,082 | €163,620 | -€28,462 | -14.8% |
| Equity | 10/15 | €103,412 | €116,229 | +€12,817 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,750 | €54,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,890 | €52,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,462 | €55,279 | +€12,817 | +30.2% |
| Amounts payable | 17/49 | €88,671 | €47,391 | -€41,280 | -46.6% |
| Amounts payable within one year | 42/48 | €88,671 | €47,391 | -€41,280 | -46.6% |
| Trade debts | 44 | €39,850 | €6,239 | -€33,611 | -84.3% |
| Suppliers | 440/4 | €39,850 | €6,239 | -€33,611 | -84.3% |
| Taxes, remuneration and social security | 45 | €48,821 | €20,812 | -€28,009 | -57.4% |
| Taxes | 450/3 | €48,821 | €20,812 | -€28,009 | -57.4% |
| Other amounts payable | 47/48 | €0 | €20,340 | +€20,340 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,891 | €10,885 | +€995 | +10.1% |
| Other operating charges | 640/8 | €16,315 | €31,233 | +€14,918 | +91.4% |
| Gross operating margin | 9900 | €25,272 | €68,396 | +€43,125 | +171% |
| Operating profit (loss) | 9901 | -€934 | €26,278 | +€27,212 | |
| Financial income | 75/76B | €3,544 | €2,370 | -€1,174 | -33.1% |
| Recurring financial income | 75 | €3,544 | €2,370 | -€1,174 | -33.1% |
| Financial charges | 65/66B | €1,462 | €659 | -€803 | -54.9% |
| Recurring financial charges | 65 | €1,462 | €659 | -€803 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €1,148 | €27,989 | +€26,842 | +2,338% |
| Income taxes | 67/77 | €0 | €15,172 | +€15,172 | |
| Profit (loss) for the period | 9904 | €1,148 | €12,817 | +€11,669 | +1,017% |
| Profit (loss) for the period to be appropriated | 9905 | €1,148 | €12,817 | +€11,669 | +1,017% |
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 25 October 2026 via checked.be.