ENIGMA & PARTNERS BV: 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.
ENIGMA & PARTNERS BV
Largest movements
- Cash +€109,733
up €109,733 (+298%), from €36,815 to €146,548
mainly Net result for the year (+€90,929) and Other debts (+€85,000)
- Receivables within one year +€24,892
up €24,892 (+214%), from €11,616 to €36,508
of which Trade receivables: +€25,960
- Other debts +€85,000
up €85,000, from €0 to €85,000
- Trade debts +€33,995
up €33,995 (+6,648%), from €511 to €34,506
- Tax, wage and social debts +€9,698
up €9,698 (+849%), from €1,143 to €10,840
- Reserves +€5,929
up €5,929 (+14.6%), from €40,646 to €46,576
of which Distributable reserves: +€5,929
- Gross operating margin +€88,931
up €88,931 (+1,774%), from €5,013 to €93,945
- Taxes +€1,078
up €1,078 (+94.3%), from €1,143 to €2,221
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 | €48,500 | €183,122 | +€134,622 | +278% |
| Current assets | 29/58 | €48,500 | €183,122 | +€134,622 | +278% |
| Amounts receivable within one year | 40/41 | €11,616 | €36,508 | +€24,892 | +214% |
| Trade receivables | 40 | €8,232 | €34,192 | +€25,960 | +315% |
| Other amounts receivable | 41 | €3,385 | €2,317 | -€1,068 | -31.5% |
| Cash at bank and in hand | 54/58 | €36,815 | €146,548 | +€109,733 | +298% |
| Deferred charges and accrued income | 490/1 | €70 | €66 | -€4 | -5.3% |
| Total equity and liabilities | 10/49 | €48,500 | €183,122 | +€134,622 | +278% |
| Equity | 10/15 | €46,846 | €52,776 | +€5,929 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,646 | €46,576 | +€5,929 | +14.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,646 | €46,576 | +€5,929 | +14.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,654 | €130,347 | +€128,692 | +7,780% |
| Amounts payable within one year | 42/48 | €1,654 | €130,347 | +€128,692 | +7,780% |
| Trade debts | 44 | €511 | €34,506 | +€33,995 | +6,648% |
| Suppliers | 440/4 | €511 | €34,506 | +€33,995 | +6,648% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,143 | €10,840 | +€9,698 | +849% |
| Taxes | 450/3 | €1,143 | €10,840 | +€9,698 | +849% |
| Other amounts payable | 47/48 | €0 | €85,000 | +€85,000 | |
| Other operating charges | 640/8 | €560 | €502 | -€58 | -10.3% |
| Gross operating margin | 9900 | €5,013 | €93,945 | +€88,931 | +1,774% |
| Operating profit (loss) | 9901 | €4,453 | €93,442 | +€88,989 | +1,998% |
| Financial income | 75/76B | €70 | €66 | -€3 | -5.0% |
| Recurring financial income | 75 | €70 | €66 | -€3 | -5.0% |
| Financial charges | 65/66B | €241 | €358 | +€117 | +48.7% |
| Recurring financial charges | 65 | €241 | €358 | +€117 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €4,282 | €93,150 | +€88,868 | +2,075% |
| Income taxes | 67/77 | €1,143 | €2,221 | +€1,078 | +94.3% |
| Profit (loss) for the period | 9904 | €3,139 | €90,929 | +€87,790 | +2,796% |
| Profit (loss) for the period to be appropriated | 9905 | €3,139 | €90,929 | +€87,790 | +2,796% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.