Enjoy Lunch: 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 Lunch
Largest movements
- Receivables within one year -€22,023
down €22,023 (-90.8%), from €24,259 to €2,237
of which Trade receivables: -€22,023
- Deferred charges and accrued income +€1,767
up €1,767 (+127%), from €1,387 to €3,154
- Tangible fixed assets -€772
down €772 (-37.2%), from €2,076 to €1,304
of which Other tangible fixed assets: -€460
- Other debts +€23,228
up €23,228 (+1,069%), from €2,172 to €25,400
- Trade debts -€22,096
down €22,096 (-53.2%), from €41,569 to €19,473
- Profit (loss) carried forward -€11,209
down €11,209 (-25.6%), from -€43,844 to -€55,053
- Advances received -€9,414
no longer reported in 2025 (was €9,414)
- Tax, wage and social debts -€1,572
down €1,572 (-15.5%), from €10,121 to €8,549
of which Taxes: -€5,348
- Gross operating margin -€37,983
down €37,983 (-73.4%), from €51,722 to €13,740
- Other operating charges -€20,004
down €20,004 (-80.7%), from €24,802 to €4,798
- Staff costs -€11,326
down €11,326 (-37.5%), from €30,206 to €18,880
- Taxes -€8,330
no longer reported in 2025 (was €8,330)
- Financial charges -€2,345
down €2,345 (-81.7%), from €2,871 to €526
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 | €38,031 | €16,968 | -€21,063 | -55.4% |
| Fixed assets | 21/28 | €2,076 | €1,304 | -€772 | -37.2% |
| Tangible fixed assets | 22/27 | €2,076 | €1,304 | -€772 | -37.2% |
| Plant, machinery and equipment | 23 | €506 | €337 | -€169 | -33.3% |
| Furniture and vehicles | 24 | €190 | €47 | -€143 | -75.4% |
| Other tangible fixed assets | 26 | €1,380 | €920 | -€460 | -33.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €35,955 | €15,664 | -€20,291 | -56.4% |
| Stocks and contracts in progress | 3 | €6,250 | €6,320 | +€70 | +1.1% |
| Stocks | 30/36 | €6,250 | €6,320 | +€70 | +1.1% |
| Amounts receivable within one year | 40/41 | €24,259 | €2,237 | -€22,023 | -90.8% |
| Trade receivables | 40 | €22,023 | - | -€22,023 | |
| Other amounts receivable | 41 | €2,237 | €2,237 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,059 | €3,953 | -€105 | -2.6% |
| Deferred charges and accrued income | 490/1 | €1,387 | €3,154 | +€1,767 | +127% |
| Total equity and liabilities | 10/49 | €38,031 | €16,968 | -€21,063 | -55.4% |
| Equity | 10/15 | -€25,244 | -€36,453 | -€11,209 | -44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,844 | -€55,053 | -€11,209 | -25.6% |
| Amounts payable | 17/49 | €63,275 | €53,421 | -€9,854 | -15.6% |
| Amounts payable within one year | 42/48 | €63,275 | €53,421 | -€9,854 | -15.6% |
| Trade debts | 44 | €41,569 | €19,473 | -€22,096 | -53.2% |
| Suppliers | 440/4 | €41,569 | €19,473 | -€22,096 | -53.2% |
| Advances received on contracts in progress | 46 | €9,414 | - | -€9,414 | |
| Taxes, remuneration and social security | 45 | €10,121 | €8,549 | -€1,572 | -15.5% |
| Taxes | 450/3 | €5,669 | €320 | -€5,348 | -94.3% |
| Remuneration and social security | 454/9 | €4,452 | €8,229 | +€3,777 | +84.8% |
| Other amounts payable | 47/48 | €2,172 | €25,400 | +€23,228 | +1,069% |
| Remuneration, social security and pensions | 62 | €30,206 | €18,880 | -€11,326 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €772 | -€214 | -21.7% |
| Other operating charges | 640/8 | €24,802 | €4,798 | -€20,004 | -80.7% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €51,722 | €13,740 | -€37,983 | -73.4% |
| Operating profit (loss) | 9901 | -€4,272 | -€10,711 | -€6,439 | -151% |
| Financial income | 75/76B | €104 | €27 | -€76 | -73.6% |
| Recurring financial income | 75 | €104 | €27 | -€76 | -73.6% |
| Financial charges | 65/66B | €2,871 | €526 | -€2,345 | -81.7% |
| Recurring financial charges | 65 | €2,871 | €526 | -€2,345 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,040 | -€11,209 | -€4,169 | -59.2% |
| Income taxes | 67/77 | €8,330 | - | -€8,330 | |
| Profit (loss) for the period | 9904 | -€15,370 | -€11,209 | +€4,161 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,370 | -€11,209 | +€4,161 | +27.1% |
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 31 October 2026 via checked.be.