ENJOY BUILDING: 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.
ENJOY BUILDING
Largest movements
- Tangible fixed assets -€114,423
down €114,423 (-2.2%), from €5.2m to €5.1m
of which Land and buildings: -€109,951
- Other debts +€1.4m
up €1.4m (+2,075%), from €65,706 to €1.4m
- Reserves -€685,670
down €685,670 (-81.4%), from €842,204 to €156,534
- Debts after one year -€608,786
down €608,786 (-16.4%), from €3.7m to €3.1m
- Current portion of long-term debt -€116,324
down €116,324 (-24.4%), from €476,598 to €360,274
- Trade debts -€108,025
down €108,025 (-93.3%), from €115,782 to €7,757
- Financial charges -€35,248
down €35,248 (-39.4%), from €89,449 to €54,201
- Financial income -€15,333
down €15,333 (-100%), from €15,333 to €0
- Taxes +€11,968
up €11,968 (+44.8%), from €26,684 to €38,652
- Other operating charges -€10,999
down €10,999 (-15.5%), from €70,995 to €59,995
- Gross operating margin -€8,683
down €8,683 (-2.2%), from €390,284 to €381,602
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 | €5,276,412 | €5,119,651 | -€156,761 | -3.0% |
| Fixed assets | 21/28 | €5,218,938 | €5,104,515 | -€114,423 | -2.2% |
| Tangible fixed assets | 22/27 | €5,218,638 | €5,104,215 | -€114,423 | -2.2% |
| Land and buildings | 22 | €5,200,251 | €5,090,300 | -€109,951 | -2.1% |
| Plant, machinery and equipment | 23 | €1,360 | €628 | -€732 | -53.8% |
| Furniture and vehicles | 24 | €17,028 | €13,287 | -€3,741 | -22.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €57,474 | €15,136 | -€42,338 | -73.7% |
| Stocks and contracts in progress | 3 | €2,475 | €2,475 | = | 0.0% |
| Stocks | 30/36 | €2,475 | €2,475 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,084 | €11,029 | -€26,055 | -70.3% |
| Trade receivables | 40 | €14,761 | €1,766 | -€12,995 | -88.0% |
| Other amounts receivable | 41 | €22,324 | €9,264 | -€13,060 | -58.5% |
| Cash at bank and in hand | 54/58 | €17,836 | €1,569 | -€16,267 | -91.2% |
| Deferred charges and accrued income | 490/1 | €77 | €62 | -€16 | -20.2% |
| Total equity and liabilities | 10/49 | €5,276,412 | €5,119,651 | -€156,761 | -3.0% |
| Equity | 10/15 | €897,204 | €211,534 | -€685,670 | -76.4% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €842,204 | €156,534 | -€685,670 | -81.4% |
| Distributable reserves | 133 | €842,204 | €156,534 | -€685,670 | -81.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,379,208 | €4,908,117 | +€528,909 | +12.1% |
| Amounts payable after more than one year | 17 | €3,719,545 | €3,110,760 | -€608,786 | -16.4% |
| Financial debts | 170/4 | €3,719,545 | €3,110,760 | -€608,786 | -16.4% |
| Amounts payable within one year | 42/48 | €659,663 | €1,797,357 | +€1.1m | +172% |
| Current portion of amounts payable after more than one year | 42 | €476,598 | €360,274 | -€116,324 | -24.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €115,782 | €7,757 | -€108,025 | -93.3% |
| Suppliers | 440/4 | €115,782 | €7,757 | -€108,025 | -93.3% |
| Taxes, remuneration and social security | 45 | €1,578 | €0 | -€1,578 | -100% |
| Taxes | 450/3 | €1,578 | €0 | -€1,578 | -100% |
| Other amounts payable | 47/48 | €65,706 | €1,429,327 | +€1.4m | +2,075% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €20,542 | €0 | -€20,542 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,998 | €114,423 | +€4,425 | +4.0% |
| Other operating charges | 640/8 | €70,995 | €59,995 | -€10,999 | -15.5% |
| Non-recurring operating charges | 66A | €13,486 | €0 | -€13,486 | -100% |
| Gross operating margin | 9900 | €390,284 | €381,602 | -€8,683 | -2.2% |
| Operating profit (loss) | 9901 | €195,805 | €207,183 | +€11,378 | +5.8% |
| Financial income | 75/76B | €15,333 | €0 | -€15,333 | -100% |
| Recurring financial income | 75 | €15,333 | €0 | -€15,333 | -100% |
| Financial charges | 65/66B | €89,449 | €54,201 | -€35,248 | -39.4% |
| Recurring financial charges | 65 | €89,449 | €54,201 | -€35,248 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €121,689 | €152,982 | +€31,293 | +25.7% |
| Income taxes | 67/77 | €26,684 | €38,652 | +€11,968 | +44.8% |
| Profit (loss) for the period | 9904 | €95,005 | €114,330 | +€19,325 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,005 | €114,330 | +€19,325 | +20.3% |
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 21 October 2026 via checked.be.