ENERGYWISE: what changed
Two fiscal 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.
ENERGYWISE
Largest movements
- Cash -€23,160
down €23,160 (-53.6%), from €43,228 to €20,068
mainly Net result for the year (-€35,041) and Trade debts (-€1,227)
- Tangible fixed assets -€8,950
down €8,950 (-5.7%), from €158,219 to €149,270
of which Land and buildings: -€7,753
- Profit (loss) carried forward -€35,041
down €35,041 (-52.2%), from -€67,166 to -€102,207
- Other debts +€3,738
up €3,738 (+1.5%), from €246,698 to €250,436
- Gross operating margin -€77,395
down €77,395, from €55,034 to -€22,361
- Depreciation -€1,847
down €1,847 (-17.1%), from €10,797 to €8,950
- Financial charges +€721
up €721 (+66.9%), from €1,077 to €1,798
- Other operating charges +€692
up €692 (+61.0%), from €1,134 to €1,826
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 | €220,240 | €187,633 | -€32,607 | -14.8% |
| Fixed assets | 21/28 | €158,219 | €149,270 | -€8,950 | -5.7% |
| Tangible fixed assets | 22/27 | €158,219 | €149,270 | -€8,950 | -5.7% |
| Land and buildings | 22 | €156,442 | €148,689 | -€7,753 | -5.0% |
| Plant, machinery and equipment | 23 | €534 | €330 | -€204 | -38.2% |
| Furniture and vehicles | 24 | €1,243 | €251 | -€992 | -79.8% |
| Current assets | 29/58 | €62,020 | €38,363 | -€23,657 | -38.1% |
| Amounts receivable within one year | 40/41 | €18,792 | €18,295 | -€497 | -2.6% |
| Trade receivables | 40 | €18,792 | €18,295 | -€497 | -2.6% |
| Cash at bank and in hand | 54/58 | €43,228 | €20,068 | -€23,160 | -53.6% |
| Total equity and liabilities | 10/49 | €220,240 | €187,633 | -€32,607 | -14.8% |
| Equity | 10/15 | -€31,792 | -€66,833 | -€35,041 | -110.2% |
| Contributions | 10/11 | €25,500 | €25,500 | = | 0.0% |
| Reserves | 13 | €9,874 | €9,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,550 | - | -€2,550 | |
| Reserves not available under the articles | 1311 | €2,550 | - | -€2,550 | |
| Distributable reserves | 133 | €7,324 | €9,874 | +€2,550 | +34.8% |
| Profit (loss) carried forward | 14 | -€67,166 | -€102,207 | -€35,041 | -52.2% |
| Amounts payable | 17/49 | €252,032 | €254,466 | +€2,434 | +1.0% |
| Amounts payable within one year | 42/48 | €252,032 | €254,466 | +€2,434 | +1.0% |
| Trade debts | 44 | €1,271 | €44 | -€1,227 | -96.6% |
| Suppliers | 440/4 | €1,271 | €44 | -€1,227 | -96.6% |
| Taxes, remuneration and social security | 45 | €4,063 | €3,986 | -€77 | -1.9% |
| Taxes | 450/3 | €4,063 | €3,986 | -€77 | -1.9% |
| Other amounts payable | 47/48 | €246,698 | €250,436 | +€3,738 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,797 | €8,950 | -€1,847 | -17.1% |
| Other operating charges | 640/8 | €1,134 | €1,826 | +€692 | +61.0% |
| Gross operating margin | 9900 | €55,034 | -€22,361 | -€77,395 | |
| Operating profit (loss) | 9901 | €43,103 | -€33,137 | -€76,240 | |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €1,077 | €1,798 | +€721 | +66.9% |
| Recurring financial charges | 65 | €1,077 | €1,798 | +€721 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €42,026 | -€34,900 | -€76,927 | |
| Income taxes | 67/77 | €133 | €141 | +€8 | +5.9% |
| Profit (loss) for the period | 9904 | €41,894 | -€35,041 | -€76,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,894 | -€35,041 | -€76,935 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.