ENFIONTEC: 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.
ENFIONTEC
Largest movements
- Cash +€34,230
up €34,230 (+29.3%), from €116,936 to €151,166
mainly Net result for the year (+€50,333) and Depreciation (+€3,158)
- Tangible fixed assets -€3,158
down €3,158 (-34.7%), from €9,094 to €5,937
of which Furniture and vehicles: -€1,775
- Receivables within one year -€2,377
down €2,377 (-24.4%), from €9,760 to €7,383
of which Trade receivables: -€3,678
- Profit (loss) carried forward +€50,333
up €50,333 (+48.9%), from €102,932 to €153,265
- Other debts -€11,416
down €11,416 (-82.8%), from €13,786 to €2,370
- Tax, wage and social debts -€10,362
down €10,362 (-56.4%), from €18,355 to €7,994
of which Taxes: -€10,362
- Gross operating margin -€14,325
down €14,325 (-17.5%), from €81,800 to €67,474
- Taxes -€3,911
down €3,911 (-22.7%), from €17,261 to €13,350
- Depreciation +€3,036
up €3,036 (+2496.3%), from €122 to €3,158
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 | €135,790 | €164,486 | +€28,696 | +21.1% |
| Fixed assets | 21/28 | €9,094 | €5,937 | -€3,158 | -34.7% |
| Tangible fixed assets | 22/27 | €9,094 | €5,937 | -€3,158 | -34.7% |
| Plant, machinery and equipment | 23 | €3,775 | €2,392 | -€1,383 | -36.6% |
| Furniture and vehicles | 24 | €5,320 | €3,545 | -€1,775 | -33.4% |
| Current assets | 29/58 | €126,696 | €158,549 | +€31,854 | +25.1% |
| Amounts receivable within one year | 40/41 | €9,760 | €7,383 | -€2,377 | -24.4% |
| Trade receivables | 40 | €9,760 | €6,082 | -€3,678 | -37.7% |
| Other amounts receivable | 41 | - | €1,301 | +€1,301 | |
| Cash at bank and in hand | 54/58 | €116,936 | €151,166 | +€34,230 | +29.3% |
| Total equity and liabilities | 10/49 | €135,790 | €164,486 | +€28,696 | +21.1% |
| Equity | 10/15 | €103,432 | €153,765 | +€50,333 | +48.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,932 | €153,265 | +€50,333 | +48.9% |
| Amounts payable | 17/49 | €32,358 | €10,721 | -€21,637 | -66.9% |
| Amounts payable within one year | 42/48 | €32,358 | €10,721 | -€21,637 | -66.9% |
| Trade debts | 44 | €217 | €357 | +€140 | +64.8% |
| Suppliers | 440/4 | €217 | €357 | +€140 | +64.8% |
| Taxes, remuneration and social security | 45 | €18,355 | €7,994 | -€10,362 | -56.4% |
| Taxes | 450/3 | €16,740 | €6,379 | -€10,362 | -61.9% |
| Remuneration and social security | 454/9 | €1,615 | €1,615 | = | 0.0% |
| Other amounts payable | 47/48 | €13,786 | €2,370 | -€11,416 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €3,158 | +€3,036 | +2496.3% |
| Other operating charges | 640/8 | €118 | €550 | +€432 | +365.9% |
| Gross operating margin | 9900 | €81,800 | €67,474 | -€14,325 | -17.5% |
| Operating profit (loss) | 9901 | €81,560 | €63,767 | -€17,794 | -21.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €46 | €94 | +€48 | +103.9% |
| Recurring financial charges | 65 | €46 | €94 | +€48 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | €81,514 | €63,682 | -€17,831 | -21.9% |
| Income taxes | 67/77 | €17,261 | €13,350 | -€3,911 | -22.7% |
| Profit (loss) for the period | 9904 | €64,253 | €50,333 | -€13,920 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,253 | €50,333 | -€13,920 | -21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.