Enesse Consult: 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.
Enesse Consult
Largest movements
- Receivables within one year +€2,616
up €2,616 (+22.9%), from €11,406 to €14,022
of which Trade receivables: +€2,616
- Cash +€2,070
up €2,070 (+6.8%), from €30,252 to €32,322
mainly Net result for the year (+€4,643) and Depreciation (+€3,012)
- Deferred charges and accrued income +€1,739
up €1,739, from €0 to €1,739
- Tangible fixed assets -€688
down €688 (-3.7%), from €18,768 to €18,080
of which Land and buildings: -€745
- Profit (loss) carried forward +€4,643
up €4,643 (+41.8%), from €11,103 to €15,746
- Contributions +€3,404
up €3,404 (+18.3%), from €18,600 to €22,004
- Reserves -€3,404
down €3,404 (-100.0%), from €3,404 to €0
- Other debts -€3,142
down €3,142 (-38.9%), from €8,069 to €4,926
- Trade debts +€2,890
up €2,890 (+58.8%), from €4,918 to €7,809
- Purchases and services +€8,647
up €8,647 (+9.9%), from €87,780 to €96,428
- Gross operating margin -€6,892
down €6,892 (-36.5%), from €18,898 to €12,006
- Provisions -€4,000
down €4,000 (-72.7%), from €5,500 to €1,500
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 | €60,426 | €66,163 | +€5,736 | +9.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €18,768 | €18,080 | -€688 | -3.7% |
| Tangible fixed assets | 22/27 | €18,768 | €18,080 | -€688 | -3.7% |
| Land and buildings | 22 | €15,652 | €14,907 | -€745 | -4.8% |
| Furniture and vehicles | 24 | €3,116 | €3,173 | +€57 | +1.8% |
| Current assets | 29/58 | €41,658 | €48,082 | +€6,424 | +15.4% |
| Amounts receivable within one year | 40/41 | €11,406 | €14,022 | +€2,616 | +22.9% |
| Trade receivables | 40 | €11,406 | €14,022 | +€2,616 | +22.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €30,252 | €32,322 | +€2,070 | +6.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,739 | +€1,739 | |
| Total equity and liabilities | 10/49 | €60,426 | €66,163 | +€5,736 | +9.5% |
| Equity | 10/15 | €33,107 | €37,750 | +€4,643 | +14.0% |
| Contributions | 10/11 | €18,600 | €22,004 | +€3,404 | +18.3% |
| Reserves | 13 | €3,404 | €0 | -€3,404 | -100.0% |
| Tax-exempt reserves | 132 | €3,404 | - | -€3,404 | |
| Profit (loss) carried forward | 14 | €11,103 | €15,746 | +€4,643 | +41.8% |
| Provisions and deferred taxes | 16 | €5,500 | €7,000 | +€1,500 | +27.3% |
| Provisions for liabilities and charges | 160/5 | €5,500 | €7,000 | +€1,500 | +27.3% |
| Other liabilities and charges | 164/5 | €5,500 | €7,000 | +€1,500 | +27.3% |
| Amounts payable | 17/49 | €21,819 | €21,413 | -€407 | -1.9% |
| Amounts payable within one year | 42/48 | €21,819 | €21,413 | -€407 | -1.9% |
| Trade debts | 44 | €4,918 | €7,809 | +€2,890 | +58.8% |
| Suppliers | 440/4 | €4,918 | €7,809 | +€2,890 | +58.8% |
| Taxes, remuneration and social security | 45 | €8,832 | €8,678 | -€155 | -1.8% |
| Taxes | 450/3 | €8,832 | €8,678 | -€155 | -1.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,069 | €4,926 | -€3,142 | -38.9% |
| Turnover | 70 | €104,826 | €104,786 | -€40 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,780 | €96,428 | +€8,647 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,849 | €3,012 | +€163 | +5.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,500 | €1,500 | -€4,000 | -72.7% |
| Other operating charges | 640/8 | €739 | €415 | -€324 | -43.8% |
| Gross operating margin | 9900 | €18,898 | €12,006 | -€6,892 | -36.5% |
| Operating profit (loss) | 9901 | €9,810 | €7,078 | -€2,731 | -27.8% |
| Financial income | 75/76B | €87 | €110 | +€23 | +26.4% |
| Recurring financial income | 75 | €87 | €110 | +€23 | +26.4% |
| Financial charges | 65/66B | €44 | €179 | +€135 | +310.4% |
| Recurring financial charges | 65 | €44 | €179 | +€135 | +310.4% |
| Profit (loss) for the period before taxes | 9903 | €9,853 | €7,009 | -€2,844 | -28.9% |
| Income taxes | 67/77 | €2,291 | €2,366 | +€75 | +3.3% |
| Profit (loss) for the period | 9904 | €7,562 | €4,643 | -€2,919 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,562 | €4,643 | -€2,919 | -38.6% |
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 12 October 2026 via checked.be.