EnerSys Construction: 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.
EnerSys Construction
Largest movements
- Receivables within one year -€36,050
down €36,050 (-54.7%), from €65,854 to €29,804
of which Trade receivables: -€35,059
- Tangible fixed assets -€20,627
down €20,627 (-57.5%), from €35,860 to €15,232
- Cash +€4,141
up €4,141 (+60.3%), from €6,870 to €11,011
mainly Receivables within one year (+€36,050) and Depreciation (+€20,627)
- Stocks and contracts -€2,445
down €2,445 (-10.6%), from €23,035 to €20,590
of which Stocks: -€20,597
- Trade debts -€23,019
down €23,019 (-99.7%), from €23,089 to €70
- Current portion of long-term debt -€11,661
down €11,661 (-55.1%), from €21,169 to €9,508
- Debts after one year -€8,342
down €8,342 (-52.2%), from €15,989 to €7,647
- Tax, wage and social debts -€5,077
down €5,077 (-37.7%), from €13,463 to €8,386
of which Taxes: -€5,193
- Profit (loss) carried forward -€4,717
down €4,717 (-78.8%), from €5,987 to €1,270
- Gross operating margin -€45,206
down €45,206 (-72.3%), from €62,503 to €17,297
- Staff costs -€27,432
down €27,432, from €27,331 to -€100
- Depreciation -€5,731
down €5,731 (-21.7%), from €26,359 to €20,627
- Taxes -€1,437
no longer reported in 2025 (was €1,437)
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 | €132,157 | €77,340 | -€54,817 | -41.5% |
| Fixed assets | 21/28 | €36,172 | €15,544 | -€20,627 | -57.0% |
| Tangible fixed assets | 22/27 | €35,860 | €15,232 | -€20,627 | -57.5% |
| Land and buildings | 22 | €2,479 | €1,830 | -€649 | -26.2% |
| Plant, machinery and equipment | 23 | €12,073 | €2,062 | -€10,011 | -82.9% |
| Furniture and vehicles | 24 | €21,308 | €11,340 | -€9,968 | -46.8% |
| Financial fixed assets | 28 | €312 | €312 | = | 0.0% |
| Current assets | 29/58 | €95,985 | €61,796 | -€34,189 | -35.6% |
| Stocks and contracts in progress | 3 | €23,035 | €20,590 | -€2,445 | -10.6% |
| Stocks | 30/36 | €23,035 | €2,439 | -€20,597 | -89.4% |
| Contracts in progress | 37 | - | €18,151 | +€18,151 | |
| Amounts receivable within one year | 40/41 | €65,854 | €29,804 | -€36,050 | -54.7% |
| Trade receivables | 40 | €59,341 | €24,282 | -€35,059 | -59.1% |
| Other amounts receivable | 41 | €6,513 | €5,522 | -€991 | -15.2% |
| Cash at bank and in hand | 54/58 | €6,870 | €11,011 | +€4,141 | +60.3% |
| Deferred charges and accrued income | 490/1 | €226 | €391 | +€165 | +73.0% |
| Total equity and liabilities | 10/49 | €132,157 | €77,340 | -€54,817 | -41.5% |
| Equity | 10/15 | €56,447 | €51,730 | -€4,717 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 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 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,987 | €1,270 | -€4,717 | -78.8% |
| Amounts payable | 17/49 | €75,710 | €25,610 | -€50,100 | -66.2% |
| Amounts payable after more than one year | 17 | €15,989 | €7,647 | -€8,342 | -52.2% |
| Financial debts | 170/4 | €15,989 | €7,647 | -€8,342 | -52.2% |
| Amounts payable within one year | 42/48 | €57,721 | €17,963 | -€39,758 | -68.9% |
| Current portion of amounts payable after more than one year | 42 | €21,169 | €9,508 | -€11,661 | -55.1% |
| Trade debts | 44 | €23,089 | €70 | -€23,019 | -99.7% |
| Suppliers | 440/4 | €23,089 | €70 | -€23,019 | -99.7% |
| Taxes, remuneration and social security | 45 | €13,463 | €8,386 | -€5,077 | -37.7% |
| Taxes | 450/3 | €8,921 | €3,728 | -€5,193 | -58.2% |
| Remuneration and social security | 454/9 | €4,542 | €4,658 | +€116 | +2.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €27,331 | -€100 | -€27,432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,359 | €20,627 | -€5,731 | -21.7% |
| Other operating charges | 640/8 | €677 | €634 | -€43 | -6.3% |
| Gross operating margin | 9900 | €62,503 | €17,297 | -€45,206 | -72.3% |
| Operating profit (loss) | 9901 | €8,136 | -€3,864 | -€12,000 | |
| Financial income | 75/76B | €23 | €80 | +€57 | +249% |
| Recurring financial income | 75 | €23 | €80 | +€57 | +249% |
| Financial charges | 65/66B | €1,335 | €933 | -€403 | -30.2% |
| Recurring financial charges | 65 | €1,335 | €933 | -€403 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €6,824 | -€4,717 | -€11,541 | |
| Income taxes | 67/77 | €1,437 | - | -€1,437 | |
| Profit (loss) for the period | 9904 | €5,387 | -€4,717 | -€10,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,387 | -€4,717 | -€10,104 |
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 18 October 2026 via checked.be.