Enganche: 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.
Enganche
Largest movements
- Cash +€184,340
up €184,340 (+92.4%), from €199,587 to €383,928
mainly Net result for the year (+€156,043) and Tax, wage and social debts (+€30,374)
- Profit (loss) carried forward +€156,043
up €156,043 (+126.7%), from €123,174 to €279,217
- Tax, wage and social debts +€30,374
up €30,374 (+42.2%), from €71,897 to €102,271
- Gross operating margin +€49,167
up €49,167 (+30.9%), from €159,200 to €208,368
- Taxes +€12,623
up €12,623 (+35.2%), from €35,895 to €48,518
- Financial charges +€3,904
up €3,904 (+2985.1%), from €131 to €4,035
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 | €205,726 | €389,398 | +€183,672 | +89.3% |
| Fixed assets | 21/28 | - | €2,625 | +€2,625 | |
| Tangible fixed assets | 22/27 | - | €2,625 | +€2,625 | |
| Furniture and vehicles | 24 | - | €2,625 | +€2,625 | |
| Current assets | 29/58 | €205,726 | €386,773 | +€181,047 | +88.0% |
| Amounts receivable within one year | 40/41 | €43 | €138 | +€95 | +223.6% |
| Other amounts receivable | 41 | €43 | €138 | +€95 | +223.6% |
| Cash at bank and in hand | 54/58 | €199,587 | €383,928 | +€184,340 | +92.4% |
| Deferred charges and accrued income | 490/1 | €6,097 | €2,708 | -€3,389 | -55.6% |
| Total equity and liabilities | 10/49 | €205,726 | €389,398 | +€183,672 | +89.3% |
| Equity | 10/15 | €124,174 | €280,217 | +€156,043 | +125.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,174 | €279,217 | +€156,043 | +126.7% |
| Amounts payable | 17/49 | €81,552 | €109,181 | +€27,629 | +33.9% |
| Amounts payable within one year | 42/48 | €79,552 | €107,181 | +€27,629 | +34.7% |
| Trade debts | 44 | €4,661 | €4,049 | -€611 | -13.1% |
| Suppliers | 440/4 | €4,661 | €4,049 | -€611 | -13.1% |
| Taxes, remuneration and social security | 45 | €71,897 | €102,271 | +€30,374 | +42.2% |
| Taxes | 450/3 | €71,897 | €102,271 | +€30,374 | +42.2% |
| Other amounts payable | 47/48 | €2,994 | €860 | -€2,134 | -71.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €41 | +€41 | |
| Other operating charges | 640/8 | - | €184 | +€184 | |
| Gross operating margin | 9900 | €159,200 | €208,368 | +€49,167 | +30.9% |
| Operating profit (loss) | 9901 | €159,200 | €208,142 | +€48,942 | +30.7% |
| Financial income | 75/76B | - | €454 | +€454 | |
| Recurring financial income | 75 | - | €454 | +€454 | |
| Financial charges | 65/66B | €131 | €4,035 | +€3,904 | +2985.1% |
| Recurring financial charges | 65 | €131 | €4,035 | +€3,904 | +2985.1% |
| Profit (loss) for the period before taxes | 9903 | €159,069 | €204,561 | +€45,491 | +28.6% |
| Income taxes | 67/77 | €35,895 | €48,518 | +€12,623 | +35.2% |
| Profit (loss) for the period | 9904 | €123,174 | €156,043 | +€32,868 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,174 | €156,043 | +€32,868 | +26.7% |
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 11 October 2026 via checked.be.