ENJOY LIFE: 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 LIFE
Largest movements
- Cash -€15,502
down €15,502 (-37.2%), from €41,635 to €26,134
mainly Contributions, distributions and other (-€34,000) and Investment in fixed assets (net) (-€23,257)
- Stocks and contracts +€7,861
up €7,861 (+90.3%), from €8,702 to €16,563
- Receivables within one year -€5,510
down €5,510 (-23.4%), from €23,572 to €18,062
of which Other amounts receivable: -€8,475
- Tangible fixed assets -€2,292
down €2,292 (-2.8%), from €82,264 to €79,972
of which Plant, machinery and equipment: -€14,783
- Current portion of long-term debt -€13,625
no longer reported in 2025 (was €13,625)
- Other debts -€6,085
down €6,085 (-14.9%), from €40,937 to €34,852
- Tax, wage and social debts +€5,246
up €5,246 (+181%), from €2,903 to €8,149
of which Taxes: +€8,149
- Trade debts +€3,301
up €3,301 (+10.9%), from €30,284 to €33,585
- Profit (loss) carried forward -€2,218
down €2,218 (-99.0%), from €2,240 to €22
- Gross operating margin -€44,186
down €44,186 (-31.4%), from €140,596 to €96,411
- Staff costs -€37,330
down €37,330 (-89.2%), from €41,837 to €4,507
- Financial charges -€2,367
down €2,367 (-9.6%), from €24,686 to €22,318
- Depreciation +€2,190
up €2,190 (+9.4%), from €23,360 to €25,550
- Other operating charges +€1,621
up €1,621 (+78.7%), from €2,059 to €3,680
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 | €161,717 | €146,724 | -€14,994 | -9.3% |
| Fixed assets | 21/28 | €82,264 | €79,972 | -€2,292 | -2.8% |
| Tangible fixed assets | 22/27 | €82,264 | €79,972 | -€2,292 | -2.8% |
| Plant, machinery and equipment | 23 | €63,357 | €48,574 | -€14,783 | -23.3% |
| Furniture and vehicles | 24 | €4,624 | €22,044 | +€17,420 | +377% |
| Other tangible fixed assets | 26 | €14,284 | €9,354 | -€4,930 | -34.5% |
| Current assets | 29/58 | €79,453 | €66,752 | -€12,701 | -16.0% |
| Amounts receivable after more than one year | 29 | €750 | €750 | = | 0.0% |
| Other amounts receivable | 291 | €750 | €750 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,702 | €16,563 | +€7,861 | +90.3% |
| Stocks | 30/36 | €8,702 | €16,563 | +€7,861 | +90.3% |
| Amounts receivable within one year | 40/41 | €23,572 | €18,062 | -€5,510 | -23.4% |
| Trade receivables | 40 | €8,759 | €11,724 | +€2,965 | +33.9% |
| Other amounts receivable | 41 | €14,814 | €6,338 | -€8,475 | -57.2% |
| Cash at bank and in hand | 54/58 | €41,635 | €26,134 | -€15,502 | -37.2% |
| Deferred charges and accrued income | 490/1 | €4,793 | €5,243 | +€450 | +9.4% |
| Total equity and liabilities | 10/49 | €161,717 | €146,724 | -€14,994 | -9.3% |
| Equity | 10/15 | €22,240 | €20,022 | -€2,218 | -10.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €2,240 | €22 | -€2,218 | -99.0% |
| Amounts payable | 17/49 | €139,478 | €126,702 | -€12,776 | -9.2% |
| Amounts payable after more than one year | 17 | €49,167 | €47,657 | -€1,509 | -3.1% |
| Financial debts | 170/4 | €49,167 | €47,657 | -€1,509 | -3.1% |
| Amounts payable within one year | 42/48 | €87,748 | €76,586 | -€11,162 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €13,625 | - | -€13,625 | |
| Trade debts | 44 | €30,284 | €33,585 | +€3,301 | +10.9% |
| Suppliers | 440/4 | €30,284 | €33,585 | +€3,301 | +10.9% |
| Taxes, remuneration and social security | 45 | €2,903 | €8,149 | +€5,246 | +181% |
| Taxes | 450/3 | - | €8,149 | +€8,149 | |
| Remuneration and social security | 454/9 | €2,903 | - | -€2,903 | |
| Other amounts payable | 47/48 | €40,937 | €34,852 | -€6,085 | -14.9% |
| Accrued charges and deferred income | 492/3 | €2,562 | €2,458 | -€104 | -4.1% |
| Non-recurring operating income | 76A | €19,260 | - | -€19,260 | |
| Remuneration, social security and pensions | 62 | €41,837 | €4,507 | -€37,330 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,360 | €25,550 | +€2,190 | +9.4% |
| Other operating charges | 640/8 | €2,059 | €3,680 | +€1,621 | +78.7% |
| Non-recurring operating charges | 66A | - | €25 | +€25 | |
| Gross operating margin | 9900 | €140,596 | €96,411 | -€44,186 | -31.4% |
| Operating profit (loss) | 9901 | €73,341 | €62,649 | -€10,692 | -14.6% |
| Financial income | 75/76B | €673 | €301 | -€372 | -55.2% |
| Recurring financial income | 75 | €673 | €301 | -€372 | -55.2% |
| Financial charges | 65/66B | €24,686 | €22,318 | -€2,367 | -9.6% |
| Recurring financial charges | 65 | €24,686 | €22,318 | -€2,367 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €49,328 | €40,631 | -€8,696 | -17.6% |
| Income taxes | 67/77 | €7,351 | €8,849 | +€1,499 | +20.4% |
| Profit (loss) for the period | 9904 | €41,977 | €31,782 | -€10,195 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,977 | €31,782 | -€10,195 | -24.3% |
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.