ENERSYSTEC: 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.
ENERSYSTEC
Largest movements
- Cash -€55,262
down €55,262 (-91.2%), from €60,606 to €5,343
mainly Trade debts (-€53,779) and Current investments (-€15,294)
- Current investments +€15,294
new in 2024: €15,294
- Receivables within one year -€7,232
down €7,232 (-6.3%), from €114,719 to €107,487
of which Trade receivables: -€102,372
- Tangible fixed assets -€2,169
down €2,169 (-52.1%), from €4,160 to €1,991
of which Furniture and vehicles: -€2,044
- Trade debts -€53,779
down €53,779 (-94.4%), from €56,995 to €3,216
- Other debts -€5,639
no longer reported in 2024 (was €5,639)
- Debts after one year +€4,595
new in 2024: €4,595
- Profit (loss) carried forward +€2,470
up €2,470 (+2.7%), from €92,219 to €94,689
- Current portion of long-term debt +€2,308
new in 2024: €2,308
- Gross operating margin -€141,885
down €141,885 (-96.3%), from €147,354 to €5,469
- Taxes -€23,586
down €23,586 (-94.3%), from €25,000 to €1,414
- Financial income +€4,317
up €4,317 (+21,735%), from €20 to €4,336
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,853 | €133,208 | -€48,645 | -26.7% |
| Fixed assets | 21/28 | €5,411 | €3,242 | -€2,169 | -40.1% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -25.6% |
| Tangible fixed assets | 22/27 | €4,160 | €1,991 | -€2,169 | -52.1% |
| Plant, machinery and equipment | 23 | €240 | €115 | -€125 | -52.1% |
| Furniture and vehicles | 24 | €3,921 | €1,877 | -€2,044 | -52.1% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €176,442 | €129,966 | -€46,476 | -26.3% |
| Stocks and contracts in progress | 3 | €1,117 | €1,383 | +€266 | +23.8% |
| Stocks | 30/36 | €1,117 | €1,383 | +€266 | +23.8% |
| Amounts receivable within one year | 40/41 | €114,719 | €107,487 | -€7,232 | -6.3% |
| Trade receivables | 40 | €106,269 | €3,897 | -€102,372 | -96.3% |
| Other amounts receivable | 41 | €8,450 | €103,590 | +€95,140 | +1,126% |
| Current investments | 50/53 | - | €15,294 | +€15,294 | |
| Cash at bank and in hand | 54/58 | €60,606 | €5,343 | -€55,262 | -91.2% |
| Deferred charges and accrued income | 490/1 | - | €459 | +€459 | |
| Total equity and liabilities | 10/49 | €181,853 | €133,208 | -€48,645 | -26.7% |
| Equity | 10/15 | €94,219 | €96,689 | +€2,470 | +2.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,219 | €94,689 | +€2,470 | +2.7% |
| Amounts payable | 17/49 | €87,634 | €36,519 | -€51,115 | -58.3% |
| Amounts payable after more than one year | 17 | - | €4,595 | +€4,595 | |
| Financial debts | 170/4 | - | €4,595 | +€4,595 | |
| Amounts payable within one year | 42/48 | €87,634 | €31,923 | -€55,711 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,308 | +€2,308 | |
| Trade debts | 44 | €56,995 | €3,216 | -€53,779 | -94.4% |
| Suppliers | 440/4 | €56,995 | €3,216 | -€53,779 | -94.4% |
| Taxes, remuneration and social security | 45 | €25,000 | €26,399 | +€1,399 | +5.6% |
| Taxes | 450/3 | €25,000 | €26,399 | +€1,399 | +5.6% |
| Other amounts payable | 47/48 | €5,639 | - | -€5,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,347 | €2,169 | -€178 | -7.6% |
| Other operating charges | 640/8 | €1,456 | €825 | -€631 | -43.3% |
| Gross operating margin | 9900 | €147,354 | €5,469 | -€141,885 | -96.3% |
| Operating profit (loss) | 9901 | €143,551 | €2,474 | -€141,076 | -98.3% |
| Financial income | 75/76B | €20 | €4,336 | +€4,317 | +21,735% |
| Recurring financial income | 75 | €20 | €4,336 | +€4,317 | +21,735% |
| Financial charges | 65/66B | €2,351 | €2,927 | +€576 | +24.5% |
| Recurring financial charges | 65 | €2,351 | €2,927 | +€576 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €141,219 | €3,883 | -€137,336 | -97.3% |
| Income taxes | 67/77 | €25,000 | €1,414 | -€23,586 | -94.3% |
| Profit (loss) for the period | 9904 | €116,219 | €2,470 | -€113,750 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €116,219 | €2,470 | -€113,750 | -97.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.