ENERUKI: 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.
ENERUKI
Largest movements
- Cash +€224,297
up €224,297 (+454.9%), from €49,308 to €273,605
mainly Investment in fixed assets (net) (+€133,007) and Net result for the year (+€81,730)
- Tangible fixed assets -€140,375
down €140,375 (-40.5%), from €346,342 to €205,967
of which Land and buildings: -€142,148
- Receivables within one year +€13,100
up €13,100 (+3205.4%), from €409 to €13,508
of which Other amounts receivable: +€13,100
- Reserves +€81,730
up €81,730 (+4394.1%), from €1,860 to €83,590
of which Distributable reserves: +€83,590
- Tax, wage and social debts +€33,080
up €33,080 (+3849.0%), from €859 to €33,939
of which Taxes: +€33,830
- Other debts -€26,931
down €26,931 (-58.9%), from €45,690 to €18,758
- Trade debts +€8,591
up €8,591 (+2397.3%), from €358 to €8,949
- Gross operating margin +€138,293
up €138,293, from -€56 to €138,237
- Taxes +€33,760
up €33,760 (+19225.2%), from €176 to €33,935
- Depreciation -€8,638
down €8,638 (-54.0%), from €16,006 to €7,368
- Other operating charges +€5,829
up €5,829 (+349.4%), from €1,669 to €7,498
- Financial charges +€3,743
up €3,743 (+89.4%), from €4,186 to €7,929
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 | €396,059 | €493,607 | +€97,548 | +24.6% |
| Fixed assets | 21/28 | €346,342 | €205,967 | -€140,375 | -40.5% |
| Tangible fixed assets | 22/27 | €346,342 | €205,967 | -€140,375 | -40.5% |
| Land and buildings | 22 | €345,452 | €203,304 | -€142,148 | -41.1% |
| Furniture and vehicles | 24 | €890 | €2,663 | +€1,773 | +199.2% |
| Current assets | 29/58 | €49,717 | €287,640 | +€237,923 | +478.6% |
| Amounts receivable within one year | 40/41 | €409 | €13,508 | +€13,100 | +3205.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €409 | €13,508 | +€13,100 | +3205.4% |
| Cash at bank and in hand | 54/58 | €49,308 | €273,605 | +€224,297 | +454.9% |
| Deferred charges and accrued income | 490/1 | - | €526 | +€526 | |
| Total equity and liabilities | 10/49 | €396,059 | €493,607 | +€97,548 | +24.6% |
| Equity | 10/15 | €346,407 | €428,137 | +€81,730 | +23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €83,590 | +€81,730 | +4394.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €83,590 | +€83,590 | |
| Profit (loss) carried forward | 14 | €338,347 | €338,347 | = | 0.0% |
| Amounts payable | 17/49 | €49,653 | €65,471 | +€15,818 | +31.9% |
| Amounts payable within one year | 42/48 | €46,907 | €61,647 | +€14,740 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €358 | €8,949 | +€8,591 | +2397.3% |
| Suppliers | 440/4 | €358 | €8,949 | +€8,591 | +2397.3% |
| Taxes, remuneration and social security | 45 | €859 | €33,939 | +€33,080 | +3849.0% |
| Taxes | 450/3 | €109 | €33,939 | +€33,830 | +30914.4% |
| Remuneration and social security | 454/9 | €750 | €0 | -€750 | -100.0% |
| Other amounts payable | 47/48 | €45,690 | €18,758 | -€26,931 | -58.9% |
| Accrued charges and deferred income | 492/3 | €2,745 | €3,824 | +€1,078 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,006 | €7,368 | -€8,638 | -54.0% |
| Other operating charges | 640/8 | €1,669 | €7,498 | +€5,829 | +349.4% |
| Gross operating margin | 9900 | -€56 | €138,237 | +€138,293 | |
| Operating profit (loss) | 9901 | -€17,730 | €123,372 | +€141,102 | |
| Financial income | 75/76B | €738 | €222 | -€515 | -69.9% |
| Recurring financial income | 75 | €738 | €222 | -€515 | -69.9% |
| Financial charges | 65/66B | €4,186 | €7,929 | +€3,743 | +89.4% |
| Recurring financial charges | 65 | €4,186 | €7,929 | +€3,743 | +89.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,179 | €115,665 | +€136,844 | |
| Income taxes | 67/77 | €176 | €33,935 | +€33,760 | +19225.2% |
| Profit (loss) for the period | 9904 | -€21,354 | €81,730 | +€103,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,354 | €81,730 | +€103,084 |
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.