ENIT: 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.
ENIT
Largest movements
- Cash -€38,640
down €38,640 (-68.1%), from €56,709 to €18,069
mainly Contributions, distributions and other (-€420,906) and Tax, wage and social debts (-€11,068)
- Reserves -€385,222
down €385,222 (-91.5%), from €420,906 to €35,684
- Other debts +€363,530
up €363,530 (+2275.5%), from €15,976 to €379,506
- Tax, wage and social debts -€11,068
down €11,068 (-100.0%), from €11,068 to €0
- Gross operating margin -€84,125
down €84,125 (-67.6%), from €124,530 to €40,405
- Taxes -€18,355
down €18,355 (-63.3%), from €29,000 to €10,645
- Financial income +€2,331
up €2,331 (+26.2%), from €8,896 to €11,227
- Financial charges +€1,270
up €1,270 (+1378.4%), from €92 to €1,363
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 | €467,229 | €434,417 | -€32,812 | -7.0% |
| Fixed assets | 21/28 | €4,881 | €7,373 | +€2,492 | +51.1% |
| Tangible fixed assets | 22/27 | €4,806 | €7,298 | +€2,492 | +51.8% |
| Furniture and vehicles | 24 | €4,806 | €7,298 | +€2,492 | +51.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €462,348 | €427,044 | -€35,304 | -7.6% |
| Amounts receivable within one year | 40/41 | €21,027 | €21,536 | +€509 | +2.4% |
| Trade receivables | 40 | €20,587 | €0 | -€20,587 | -100.0% |
| Other amounts receivable | 41 | €440 | €21,536 | +€21,096 | +4797.6% |
| Current investments | 50/53 | €379,500 | €382,000 | +€2,500 | +0.7% |
| Cash at bank and in hand | 54/58 | €56,709 | €18,069 | -€38,640 | -68.1% |
| Deferred charges and accrued income | 490/1 | €5,113 | €5,439 | +€326 | +6.4% |
| Total equity and liabilities | 10/49 | €467,229 | €434,417 | -€32,812 | -7.0% |
| Equity | 10/15 | €439,506 | €54,284 | -€385,222 | -87.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €420,906 | €35,684 | -€385,222 | -91.5% |
| Distributable reserves | 133 | €420,906 | €35,684 | -€385,222 | -91.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,723 | €380,133 | +€352,410 | +1271.2% |
| Amounts payable within one year | 42/48 | €27,723 | €380,133 | +€352,410 | +1271.2% |
| Trade debts | 44 | €680 | €627 | -€52 | -7.7% |
| Suppliers | 440/4 | €680 | €627 | -€52 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,068 | €0 | -€11,068 | -100.0% |
| Taxes | 450/3 | €11,068 | €0 | -€11,068 | -100.0% |
| Other amounts payable | 47/48 | €15,976 | €379,506 | +€363,530 | +2275.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,717 | €3,113 | +€395 | +14.5% |
| Other operating charges | 640/8 | €808 | €827 | +€19 | +2.4% |
| Gross operating margin | 9900 | €124,530 | €40,405 | -€84,125 | -67.6% |
| Operating profit (loss) | 9901 | €121,004 | €36,465 | -€84,540 | -69.9% |
| Financial income | 75/76B | €8,896 | €11,227 | +€2,331 | +26.2% |
| Recurring financial income | 75 | €8,896 | €11,227 | +€2,331 | +26.2% |
| Financial charges | 65/66B | €92 | €1,363 | +€1,270 | +1378.4% |
| Recurring financial charges | 65 | €92 | €1,363 | +€1,270 | +1378.4% |
| Profit (loss) for the period before taxes | 9903 | €129,808 | €46,329 | -€83,479 | -64.3% |
| Income taxes | 67/77 | €29,000 | €10,645 | -€18,355 | -63.3% |
| Profit (loss) for the period | 9904 | €100,808 | €35,684 | -€65,124 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,808 | €35,684 | -€65,124 | -64.6% |
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 6 October 2026 via checked.be.