ENJOY - IT: 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 - IT
Largest movements
- Receivables within one year +€3,409
up €3,409 (+388%), from €878 to €4,287
of which Other amounts receivable: +€2,378
- Cash +€3,152
up €3,152 (+104%), from €3,030 to €6,183
mainly Depreciation (+€4,021) and Net result for the year (+€3,794)
- Deferred charges and accrued income -€2,232
down €2,232 (-75.9%), from €2,942 to €710
- Tangible fixed assets -€1,240
down €1,240 (-9.6%), from €12,864 to €11,624
of which Plant, machinery and equipment: -€1,072
- Profit (loss) carried forward +€3,794
up €3,794 (+81.0%), from €4,685 to €8,479
- Trade debts -€2,356
down €2,356 (-100%), from €2,356 to €0
- Tax, wage and social debts +€1,652
up €1,652 (+607%), from €272 to €1,924
of which Taxes: +€1,652
- Gross operating margin +€1,786
up €1,786 (+21.7%), from €8,248 to €10,034
- Taxes +€1,205
up €1,205 (+601%), from €200 to €1,405
- Depreciation -€276
down €276 (-6.4%), from €4,297 to €4,021
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 | €19,713 | €22,803 | +€3,090 | +15.7% |
| Fixed assets | 21/28 | €12,864 | €11,624 | -€1,240 | -9.6% |
| Tangible fixed assets | 22/27 | €12,864 | €11,624 | -€1,240 | -9.6% |
| Land and buildings | 22 | €2,988 | €2,820 | -€168 | -5.6% |
| Plant, machinery and equipment | 23 | €9,876 | €8,804 | -€1,072 | -10.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €6,850 | €11,179 | +€4,329 | +63.2% |
| Amounts receivable within one year | 40/41 | €878 | €4,287 | +€3,409 | +388% |
| Trade receivables | 40 | €636 | €1,667 | +€1,031 | +162% |
| Other amounts receivable | 41 | €242 | €2,620 | +€2,378 | +983% |
| Cash at bank and in hand | 54/58 | €3,030 | €6,183 | +€3,152 | +104% |
| Deferred charges and accrued income | 490/1 | €2,942 | €710 | -€2,232 | -75.9% |
| Total equity and liabilities | 10/49 | €19,713 | €22,803 | +€3,090 | +15.7% |
| Equity | 10/15 | €17,085 | €20,879 | +€3,794 | +22.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,685 | €8,479 | +€3,794 | +81.0% |
| Amounts payable | 17/49 | €2,628 | €1,924 | -€704 | -26.8% |
| Amounts payable within one year | 42/48 | €2,628 | €1,924 | -€704 | -26.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,356 | €0 | -€2,356 | -100% |
| Suppliers | 440/4 | €2,356 | €0 | -€2,356 | -100% |
| Taxes, remuneration and social security | 45 | €272 | €1,924 | +€1,652 | +607% |
| Taxes | 450/3 | €272 | €1,924 | +€1,652 | +607% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,297 | €4,021 | -€276 | -6.4% |
| Other operating charges | 640/8 | €831 | €857 | +€26 | +3.1% |
| Gross operating margin | 9900 | €8,248 | €10,034 | +€1,786 | +21.7% |
| Operating profit (loss) | 9901 | €3,120 | €5,157 | +€2,037 | +65.3% |
| Financial income | 75/76B | €7 | €85 | +€78 | +1,113% |
| Recurring financial income | 75 | €7 | €85 | +€78 | +1,113% |
| Financial charges | 65/66B | €76 | €43 | -€33 | -43.8% |
| Recurring financial charges | 65 | €76 | €43 | -€33 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €3,050 | €5,199 | +€2,149 | +70.4% |
| Income taxes | 67/77 | €200 | €1,405 | +€1,205 | +601% |
| Profit (loss) for the period | 9904 | €2,850 | €3,794 | +€944 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,850 | €3,794 | +€944 | +33.1% |
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 17 October 2026 via checked.be.