enFENT: 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.
enFENT
Largest movements
- Stocks and contracts +€41,723
up €41,723 (+33.3%), from €125,432 to €167,155
- Cash +€31,004
up €31,004 (+101%), from €30,625 to €61,629
mainly Debts after one year (+€33,593) and Depreciation (+€17,560)
- Tangible fixed assets -€15,426
down €15,426 (-45.8%), from €33,655 to €18,229
of which Furniture and vehicles: -€8,288
- Receivables within one year -€4,800
down €4,800 (-34.1%), from €14,080 to €9,280
of which Trade receivables: -€4,616
- Debts after one year +€33,593
up €33,593 (+159%), from €21,146 to €54,739
- Profit (loss) carried forward -€20,244
down €20,244 (-34.9%), from -€58,021 to -€78,266
- Trade debts +€13,549
up €13,549 (+12.3%), from €109,789 to €123,339
- Current portion of long-term debt +€9,184
up €9,184 (+53.3%), from €17,222 to €26,407
- Accrued charges and deferred income +€5,915
new in 2025: €5,915
- Gross operating margin +€11,051
up €11,051 (+13.7%), from €80,910 to €91,961
- Staff costs -€10,750
down €10,750 (-11.1%), from €96,539 to €85,790
- Other operating charges -€5,745
down €5,745 (-86.0%), from €6,681 to €936
- Financial charges +€3,564
up €3,564 (+91.1%), from €3,913 to €7,477
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 | €206,296 | €258,282 | +€51,986 | +25.2% |
| Formation expenses | 20 | €1,209 | €929 | -€280 | -23.2% |
| Fixed assets | 21/28 | €34,482 | €18,440 | -€16,042 | -46.5% |
| Intangible fixed assets | 21 | €616 | €0 | -€616 | -100% |
| Tangible fixed assets | 22/27 | €33,655 | €18,229 | -€15,426 | -45.8% |
| Plant, machinery and equipment | 23 | €12,367 | €5,228 | -€7,138 | -57.7% |
| Furniture and vehicles | 24 | €21,288 | €13,000 | -€8,288 | -38.9% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €170,606 | €238,914 | +€68,308 | +40.0% |
| Stocks and contracts in progress | 3 | €125,432 | €167,155 | +€41,723 | +33.3% |
| Stocks | 30/36 | €125,432 | €167,155 | +€41,723 | +33.3% |
| Amounts receivable within one year | 40/41 | €14,080 | €9,280 | -€4,800 | -34.1% |
| Trade receivables | 40 | €13,680 | €9,064 | -€4,616 | -33.7% |
| Other amounts receivable | 41 | €399 | €215 | -€184 | -46.1% |
| Cash at bank and in hand | 54/58 | €30,625 | €61,629 | +€31,004 | +101% |
| Deferred charges and accrued income | 490/1 | €469 | €850 | +€381 | +81.2% |
| Total equity and liabilities | 10/49 | €206,296 | €258,282 | +€51,986 | +25.2% |
| Equity | 10/15 | -€35,276 | -€55,521 | -€20,244 | -57.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €1,745 | €1,745 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,745 | €1,745 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,745 | €1,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,021 | -€78,266 | -€20,244 | -34.9% |
| Amounts payable | 17/49 | €241,573 | €313,803 | +€72,230 | +29.9% |
| Amounts payable after more than one year | 17 | €21,146 | €54,739 | +€33,593 | +159% |
| Financial debts | 170/4 | €21,146 | €54,739 | +€33,593 | +159% |
| Amounts payable within one year | 42/48 | €220,427 | €253,149 | +€32,722 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €17,222 | €26,407 | +€9,184 | +53.3% |
| Trade debts | 44 | €109,789 | €123,339 | +€13,549 | +12.3% |
| Suppliers | 440/4 | €109,789 | €123,339 | +€13,549 | +12.3% |
| Taxes, remuneration and social security | 45 | €34,126 | €38,776 | +€4,650 | +13.6% |
| Taxes | 450/3 | €17,670 | €25,822 | +€8,152 | +46.1% |
| Remuneration and social security | 454/9 | €16,456 | €12,954 | -€3,502 | -21.3% |
| Other amounts payable | 47/48 | €59,289 | €64,628 | +€5,339 | +9.0% |
| Accrued charges and deferred income | 492/3 | - | €5,915 | +€5,915 | |
| Non-recurring operating income | 76A | €3,052 | €1,714 | -€1,338 | -43.9% |
| Remuneration, social security and pensions | 62 | €96,539 | €85,790 | -€10,750 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,415 | €17,560 | +€145 | +0.8% |
| Other operating charges | 640/8 | €6,681 | €936 | -€5,745 | -86.0% |
| Non-recurring operating charges | 66A | €4,982 | €0 | -€4,982 | -100% |
| Gross operating margin | 9900 | €80,910 | €91,961 | +€11,051 | +13.7% |
| Operating profit (loss) | 9901 | -€44,708 | -€12,324 | +€32,383 | +72.4% |
| Financial income | 75/76B | €103 | €46 | -€57 | -55.5% |
| Recurring financial income | 75 | €103 | €46 | -€57 | -55.5% |
| Financial charges | 65/66B | €3,913 | €7,477 | +€3,564 | +91.1% |
| Recurring financial charges | 65 | €3,913 | €7,477 | +€3,564 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,518 | -€19,756 | +€28,762 | +59.3% |
| Income taxes | 67/77 | - | €489 | +€489 | |
| Profit (loss) for the period | 9904 | -€48,518 | -€20,244 | +€28,273 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,518 | -€20,244 | +€28,273 | +58.3% |
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 20 October 2026 via checked.be.