ENJOY 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.
ENJOY CONSULTING
Largest movements
- Tangible fixed assets -€43,635
down €43,635 (-7.7%), from €564,911 to €521,276
of which Furniture and vehicles: -€26,741
- Receivables within one year +€35,942
up €35,942 (+247%), from €14,547 to €50,489
of which Trade receivables: +€37,722
- Cash -€22,592
down €22,592 (-35.0%), from €64,582 to €41,990
mainly Debts after one year (-€58,538) and Receivables within one year (-€35,942)
- Debts after one year -€58,538
down €58,538 (-23.8%), from €246,080 to €187,542
- Reserves +€23,207
up €23,207 (+7.2%), from €324,523 to €347,731
- Depreciation +€15,855
up €15,855 (+57.1%), from €27,780 to €43,635
- Gross operating margin +€4,465
up €4,465 (+4.8%), from €93,410 to €97,875
- Taxes -€4,205
down €4,205 (-26.3%), from €15,960 to €11,755
- Financial income -€2,863
no longer reported in 2025 (was €2,863)
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 | €644,040 | €613,756 | -€30,284 | -4.7% |
| Fixed assets | 21/28 | €564,911 | €521,276 | -€43,635 | -7.7% |
| Tangible fixed assets | 22/27 | €564,911 | €521,276 | -€43,635 | -7.7% |
| Land and buildings | 22 | €442,093 | €425,199 | -€16,894 | -3.8% |
| Furniture and vehicles | 24 | €122,819 | €96,078 | -€26,741 | -21.8% |
| Current assets | 29/58 | €79,128 | €92,479 | +€13,351 | +16.9% |
| Amounts receivable within one year | 40/41 | €14,547 | €50,489 | +€35,942 | +247% |
| Trade receivables | 40 | €6,818 | €44,540 | +€37,722 | +553% |
| Other amounts receivable | 41 | €7,728 | €5,949 | -€1,779 | -23.0% |
| Cash at bank and in hand | 54/58 | €64,582 | €41,990 | -€22,592 | -35.0% |
| Total equity and liabilities | 10/49 | €644,040 | €613,756 | -€30,284 | -4.7% |
| Equity | 10/15 | €336,923 | €360,131 | +€23,207 | +6.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €324,523 | €347,731 | +€23,207 | +7.2% |
| Distributable reserves | 133 | €324,523 | €347,731 | +€23,207 | +7.2% |
| Amounts payable | 17/49 | €307,117 | €253,625 | -€53,492 | -17.4% |
| Amounts payable after more than one year | 17 | €246,080 | €187,542 | -€58,538 | -23.8% |
| Financial debts | 170/4 | €246,080 | €187,542 | -€58,538 | -23.8% |
| Amounts payable within one year | 42/48 | €61,037 | €66,083 | +€5,046 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €55,861 | €58,538 | +€2,677 | +4.8% |
| Trade debts | 44 | €169 | €109 | -€60 | -35.5% |
| Suppliers | 440/4 | €169 | €109 | -€60 | -35.5% |
| Taxes, remuneration and social security | 45 | €2,740 | €5,532 | +€2,792 | +102% |
| Taxes | 450/3 | €1,540 | €5,532 | +€3,992 | +259% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €2,267 | €1,904 | -€363 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,780 | €43,635 | +€15,855 | +57.1% |
| Other operating charges | 640/8 | €5,191 | €5,235 | +€44 | +0.9% |
| Gross operating margin | 9900 | €93,410 | €97,875 | +€4,465 | +4.8% |
| Operating profit (loss) | 9901 | €60,439 | €49,005 | -€11,434 | -18.9% |
| Financial income | 75/76B | €2,863 | - | -€2,863 | |
| Recurring financial income | 75 | €2,863 | - | -€2,863 | |
| Financial charges | 65/66B | €13,987 | €13,210 | -€777 | -5.6% |
| Recurring financial charges | 65 | €13,987 | €13,210 | -€777 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €49,315 | €35,795 | -€13,520 | -27.4% |
| Income taxes | 67/77 | €15,960 | €11,755 | -€4,205 | -26.3% |
| Profit (loss) for the period | 9904 | €33,355 | €24,040 | -€9,314 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,355 | €24,040 | -€9,314 | -27.9% |
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 1 November 2026 via checked.be.