ENJOY: 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.
ENJOY
Largest movements
- Cash +€3,193
up €3,193 (+360.4%), from €886 to €4,079
mainly Other debts (+€4,325) and Deferred charges and accrued income (+€2,995)
- Deferred charges and accrued income -€2,995
down €2,995 (-73.4%), from €4,080 to €1,085
- Receivables within one year -€1,173
down €1,173 (-34.4%), from €3,414 to €2,241
of which Trade receivables: -€968
- Tangible fixed assets -€854
down €854 (-41.4%), from €2,062 to €1,207
of which Furniture and vehicles: -€654
- Intangible fixed assets -€810
down €810 (-22.5%), from €3,593 to €2,783
- Other debts +€4,325
up €4,325 (+270.6%), from €1,598 to €5,923
- Profit (loss) carried forward -€3,535
down €3,535 (-89.0%), from -€3,974 to -€7,509
- Tax, wage and social debts -€2,197
down €2,197 (-58.7%), from €3,744 to €1,547
- Trade debts -€473
down €473 (-32.1%), from €1,475 to €1,001
- Accrued charges and deferred income +€240
new in 2024: €240
- Gross operating margin +€644
up €644, from -€275 to €370
- Depreciation +€423
up €423 (+34.1%), from €1,241 to €1,664
- Other operating charges +€418
up €418 (+56.8%), from €736 to €1,154
- Financial charges -€141
down €141 (-17.5%), from €804 to €663
- Taxes -€60
down €60 (-8.7%), from €689 to €629
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,330 | €20,489 | -€1,841 | -8.2% |
| Fixed assets | 21/28 | €5,655 | €3,990 | -€1,664 | -29.4% |
| Intangible fixed assets | 21 | €3,593 | €2,783 | -€810 | -22.5% |
| Tangible fixed assets | 22/27 | €2,062 | €1,207 | -€854 | -41.4% |
| Furniture and vehicles | 24 | €1,212 | €558 | -€654 | -54.0% |
| Other tangible fixed assets | 26 | €849 | €649 | -€200 | -23.5% |
| Current assets | 29/58 | €16,675 | €16,499 | -€177 | -1.1% |
| Stocks and contracts in progress | 3 | €8,296 | €9,094 | +€798 | +9.6% |
| Stocks | 30/36 | €8,296 | €9,094 | +€798 | +9.6% |
| Amounts receivable within one year | 40/41 | €3,414 | €2,241 | -€1,173 | -34.4% |
| Trade receivables | 40 | €3,208 | €2,241 | -€968 | -30.2% |
| Other amounts receivable | 41 | €205 | - | -€205 | |
| Cash at bank and in hand | 54/58 | €886 | €4,079 | +€3,193 | +360.4% |
| Deferred charges and accrued income | 490/1 | €4,080 | €1,085 | -€2,995 | -73.4% |
| Total equity and liabilities | 10/49 | €22,330 | €20,489 | -€1,841 | -8.2% |
| Equity | 10/15 | €15,513 | €11,778 | -€3,735 | -24.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,974 | -€7,509 | -€3,535 | -89.0% |
| Investment grants | 15 | €887 | €687 | -€200 | -22.5% |
| Amounts payable | 17/49 | €6,817 | €8,711 | +€1,894 | +27.8% |
| Amounts payable within one year | 42/48 | €6,817 | €8,471 | +€1,654 | +24.3% |
| Trade debts | 44 | €1,475 | €1,001 | -€473 | -32.1% |
| Suppliers | 440/4 | €1,475 | €1,001 | -€473 | -32.1% |
| Taxes, remuneration and social security | 45 | €3,744 | €1,547 | -€2,197 | -58.7% |
| Taxes | 450/3 | €3,744 | €1,547 | -€2,197 | -58.7% |
| Other amounts payable | 47/48 | €1,598 | €5,923 | +€4,325 | +270.6% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €1,664 | +€423 | +34.1% |
| Other operating charges | 640/8 | €736 | €1,154 | +€418 | +56.8% |
| Gross operating margin | 9900 | -€275 | €370 | +€644 | |
| Operating profit (loss) | 9901 | -€2,252 | -€2,449 | -€197 | -8.7% |
| Financial income | 75/76B | €233 | €205 | -€28 | -12.0% |
| Recurring financial income | 75 | €233 | €205 | -€28 | -12.0% |
| Financial charges | 65/66B | €804 | €663 | -€141 | -17.5% |
| Recurring financial charges | 65 | €804 | €663 | -€141 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,822 | -€2,906 | -€84 | -3.0% |
| Income taxes | 67/77 | €689 | €629 | -€60 | -8.7% |
| Profit (loss) for the period | 9904 | -€3,512 | -€3,535 | -€24 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,512 | -€3,535 | -€24 | -0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.