Eniarc Consulting: 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.
Eniarc Consulting
Largest movements
- Financial fixed assets +€81,789
up €81,789 (+112%), from €72,889 to €154,678
- Cash +€25,051
up €25,051 (+38.5%), from €65,152 to €90,203
mainly Other debts (+€106,417) and Net result for the year (+€97,715)
- Tangible fixed assets -€20,422
down €20,422 (-22.9%), from €89,210 to €68,789
of which Furniture and vehicles: -€18,247
- Current investments -€5,833
down €5,833 (-17.1%), from €34,012 to €28,179
- Receivables within one year +€5,527
up €5,527 (+17.4%), from €31,746 to €37,272
of which Other amounts receivable: +€8,802
- Other debts +€106,417
up €106,417 (+262%), from €40,571 to €146,988
- Profit (loss) carried forward -€76,549
no longer reported in 2025 (was €76,549)
- Debts after one year +€36,417
up €36,417 (+65.2%), from €55,847 to €92,264
- Current portion of long-term debt +€16,118
up €16,118 (+105%), from €15,377 to €31,495
- Financial income +€32,327
up €32,327 (+17,384%), from €186 to €32,513
- Depreciation +€7,987
up €7,987 (+57.5%), from €13,893 to €21,880
- Gross operating margin +€6,319
up €6,319 (+5.6%), from €112,568 to €118,887
- Financial charges +€5,471
up €5,471 (+387%), from €1,415 to €6,886
- Taxes +€4,001
up €4,001 (+20.8%), from €19,207 to €23,207
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 | €296,009 | €382,385 | +€86,376 | +29.2% |
| Fixed assets | 21/28 | €162,099 | €223,467 | +€61,367 | +37.9% |
| Tangible fixed assets | 22/27 | €89,210 | €68,789 | -€20,422 | -22.9% |
| Plant, machinery and equipment | 23 | €785 | €485 | -€300 | -38.2% |
| Furniture and vehicles | 24 | €82,823 | €64,577 | -€18,247 | -22.0% |
| Other tangible fixed assets | 26 | €5,602 | €3,727 | -€1,875 | -33.5% |
| Financial fixed assets | 28 | €72,889 | €154,678 | +€81,789 | +112% |
| Current assets | 29/58 | €133,910 | €158,919 | +€25,009 | +18.7% |
| Amounts receivable within one year | 40/41 | €31,746 | €37,272 | +€5,527 | +17.4% |
| Trade receivables | 40 | €30,947 | €27,672 | -€3,275 | -10.6% |
| Other amounts receivable | 41 | €798 | €9,600 | +€8,802 | +1,103% |
| Current investments | 50/53 | €34,012 | €28,179 | -€5,833 | -17.1% |
| Cash at bank and in hand | 54/58 | €65,152 | €90,203 | +€25,051 | +38.5% |
| Deferred charges and accrued income | 490/1 | €3,001 | €3,264 | +€264 | +8.8% |
| Total equity and liabilities | 10/49 | €296,009 | €382,385 | +€86,376 | +29.2% |
| Equity | 10/15 | €166,672 | €90,123 | -€76,549 | -45.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €71,573 | €71,573 | = | 0.0% |
| Distributable reserves | 133 | €71,573 | €71,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,549 | - | -€76,549 | |
| Amounts payable | 17/49 | €129,337 | €292,262 | +€162,925 | +126% |
| Amounts payable after more than one year | 17 | €55,847 | €92,264 | +€36,417 | +65.2% |
| Financial debts | 170/4 | €55,847 | €92,264 | +€36,417 | +65.2% |
| Amounts payable within one year | 42/48 | €70,361 | €196,099 | +€125,738 | +179% |
| Current portion of amounts payable after more than one year | 42 | €15,377 | €31,495 | +€16,118 | +105% |
| Financial debts | 43 | €239 | - | -€239 | |
| Credit institutions | 430/8 | €239 | - | -€239 | |
| Trade debts | 44 | €504 | €1,041 | +€536 | +106% |
| Suppliers | 440/4 | €504 | €1,041 | +€536 | +106% |
| Taxes, remuneration and social security | 45 | €13,670 | €16,575 | +€2,905 | +21.3% |
| Taxes | 450/3 | €13,670 | €16,575 | +€2,905 | +21.3% |
| Other amounts payable | 47/48 | €40,571 | €146,988 | +€106,417 | +262% |
| Accrued charges and deferred income | 492/3 | €3,129 | €3,899 | +€770 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,893 | €21,880 | +€7,987 | +57.5% |
| Other operating charges | 640/8 | €1,544 | €1,397 | -€148 | -9.6% |
| Non-recurring operating charges | 66A | €145 | €315 | +€169 | +117% |
| Gross operating margin | 9900 | €112,568 | €118,887 | +€6,319 | +5.6% |
| Operating profit (loss) | 9901 | €96,985 | €95,296 | -€1,689 | -1.7% |
| Financial income | 75/76B | €186 | €32,513 | +€32,327 | +17,384% |
| Recurring financial income | 75 | €186 | €32,513 | +€32,327 | +17,384% |
| Financial charges | 65/66B | €1,415 | €6,886 | +€5,471 | +387% |
| Recurring financial charges | 65 | €1,415 | €6,886 | +€5,471 | +387% |
| Profit (loss) for the period before taxes | 9903 | €95,756 | €120,923 | +€25,167 | +26.3% |
| Income taxes | 67/77 | €19,207 | €23,207 | +€4,001 | +20.8% |
| Profit (loss) for the period | 9904 | €76,549 | €97,715 | +€21,166 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,549 | €97,715 | +€21,166 | +27.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.