ENERSKILLS: 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.
ENERSKILLS
Largest movements
- Cash +€12,846
up €12,846 (+150.7%), from €8,523 to €21,369
mainly Other debts (+€11,816) and Net result for the year (+€8,956)
- Receivables within one year -€6,748
down €6,748 (-39.2%), from €17,212 to €10,464
of which Trade receivables: -€15,102
- Deferred charges and accrued income +€1,178
up €1,178 (+418.6%), from €282 to €1,460
- Tangible fixed assets -€651
down €651 (-10.8%), from €6,009 to €5,358
- Other debts +€11,816
up €11,816 (+1728.5%), from €684 to €12,500
- Profit (loss) carried forward -€6,288
down €6,288 (-45.7%), from €13,752 to €7,463
- Short-term financial debts +€6,000
new in 2025: €6,000
- Tax, wage and social debts -€5,332
down €5,332 (-51.8%), from €10,284 to €4,952
- Trade debts +€429
up €429 (+10.0%), from €4,306 to €4,736
- Gross operating margin +€10,032
up €10,032 (+167.0%), from €6,007 to €16,039
- Taxes +€2,254
up €2,254 (+298.5%), from €755 to €3,009
- Depreciation +€291
up €291 (+9.9%), from €2,930 to €3,221
- Other operating charges +€260
up €260 (+56.9%), from €457 to €717
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 | €32,026 | €38,651 | +€6,625 | +20.7% |
| Fixed assets | 21/28 | €6,009 | €5,358 | -€651 | -10.8% |
| Tangible fixed assets | 22/27 | €6,009 | €5,358 | -€651 | -10.8% |
| Furniture and vehicles | 24 | €6,009 | €5,358 | -€651 | -10.8% |
| Current assets | 29/58 | €26,017 | €33,293 | +€7,276 | +28.0% |
| Amounts receivable within one year | 40/41 | €17,212 | €10,464 | -€6,748 | -39.2% |
| Trade receivables | 40 | €17,212 | €2,111 | -€15,102 | -87.7% |
| Other amounts receivable | 41 | - | €8,353 | +€8,353 | |
| Cash at bank and in hand | 54/58 | €8,523 | €21,369 | +€12,846 | +150.7% |
| Deferred charges and accrued income | 490/1 | €282 | €1,460 | +€1,178 | +418.6% |
| Total equity and liabilities | 10/49 | €32,026 | €38,651 | +€6,625 | +20.7% |
| Equity | 10/15 | €16,752 | €10,463 | -€6,288 | -37.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,752 | €7,463 | -€6,288 | -45.7% |
| Amounts payable | 17/49 | €15,274 | €28,188 | +€12,913 | +84.5% |
| Amounts payable within one year | 42/48 | €15,274 | €28,188 | +€12,913 | +84.5% |
| Financial debts | 43 | - | €6,000 | +€6,000 | |
| Credit institutions | 430/8 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €4,306 | €4,736 | +€429 | +10.0% |
| Suppliers | 440/4 | €4,306 | €4,736 | +€429 | +10.0% |
| Taxes, remuneration and social security | 45 | €10,284 | €4,952 | -€5,332 | -51.8% |
| Taxes | 450/3 | €10,284 | €4,952 | -€5,332 | -51.8% |
| Other amounts payable | 47/48 | €684 | €12,500 | +€11,816 | +1728.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,930 | €3,221 | +€291 | +9.9% |
| Other operating charges | 640/8 | €457 | €717 | +€260 | +56.9% |
| Gross operating margin | 9900 | €6,007 | €16,039 | +€10,032 | +167.0% |
| Operating profit (loss) | 9901 | €2,620 | €12,101 | +€9,481 | +361.8% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €170 | €192 | +€22 | +13.1% |
| Recurring financial charges | 65 | €170 | €192 | +€22 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €2,451 | €11,965 | +€9,514 | +388.3% |
| Income taxes | 67/77 | €755 | €3,009 | +€2,254 | +298.5% |
| Profit (loss) for the period | 9904 | €1,696 | €8,956 | +€7,260 | +428.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,696 | €8,956 | +€7,260 | +428.2% |
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.