Enjoy Projects: what changed
Two fiscal 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 Projects
Largest movements
- Tangible fixed assets -€11,884
down €11,884 (-6.1%), from €193,968 to €182,085
of which Furniture and vehicles: -€11,884
- Other debts -€31,118
down €31,118 (-22.2%), from €140,000 to €108,882
- Reserves +€17,838
up €17,838 (+43.3%), from €41,171 to €59,009
- Debts after one year -€16,877
down €16,877 (-56.4%), from €29,913 to €13,036
- Tax, wage and social debts +€14,070
up €14,070 (+121.6%), from €11,573 to €25,642
of which Taxes: +€12,446
- Accrued charges and deferred income +€5,473
new in 2025: €5,473
- Gross operating margin -€16,546
down €16,546 (-20.7%), from €79,910 to €63,364
- Taxes +€12,409
up €12,409 (+107.2%), from €11,573 to €23,981
- Depreciation -€8,051
down €8,051 (-34.5%), from €23,329 to €15,278
- Financial charges +€4,643
up €4,643 (+705.3%), from €658 to €5,301
- Other operating charges -€2,215
down €2,215 (-69.7%), from €3,179 to €964
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.
Cash bridge derived
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 | €251,935 | €242,075 | -€9,860 | -3.9% |
| Fixed assets | 21/28 | €196,468 | €184,585 | -€11,884 | -6.0% |
| Tangible fixed assets | 22/27 | €193,968 | €182,085 | -€11,884 | -6.1% |
| Land and buildings | 22 | €136,000 | €136,000 | = | 0.0% |
| Furniture and vehicles | 24 | €57,968 | €46,085 | -€11,884 | -20.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €55,467 | €57,491 | +€2,024 | +3.6% |
| Amounts receivable within one year | 40/41 | €7,844 | €10,338 | +€2,494 | +31.8% |
| Trade receivables | 40 | €6,565 | €9,510 | +€2,945 | +44.9% |
| Other amounts receivable | 41 | €1,279 | €828 | -€451 | -35.3% |
| Cash at bank and in hand | 54/58 | €45,034 | €44,959 | -€75 | -0.2% |
| Deferred charges and accrued income | 490/1 | €2,589 | €2,194 | -€395 | -15.3% |
| Total equity and liabilities | 10/49 | €251,935 | €242,075 | -€9,860 | -3.9% |
| Equity | 10/15 | €51,171 | €69,009 | +€17,838 | +34.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €41,171 | €59,009 | +€17,838 | +43.3% |
| Distributable reserves | 133 | €41,171 | €59,009 | +€17,838 | +43.3% |
| Amounts payable | 17/49 | €200,764 | €173,066 | -€27,698 | -13.8% |
| Amounts payable after more than one year | 17 | €29,913 | €13,036 | -€16,877 | -56.4% |
| Financial debts | 170/4 | €29,913 | €13,036 | -€16,877 | -56.4% |
| Amounts payable within one year | 42/48 | €170,852 | €154,558 | -€16,294 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €16,319 | €16,877 | +€558 | +3.4% |
| Trade debts | 44 | €2,959 | €3,156 | +€197 | +6.7% |
| Suppliers | 440/4 | €2,959 | €3,156 | +€197 | +6.7% |
| Taxes, remuneration and social security | 45 | €11,573 | €25,642 | +€14,070 | +121.6% |
| Taxes | 450/3 | €11,573 | €24,019 | +€12,446 | +107.5% |
| Remuneration and social security | 454/9 | - | €1,623 | +€1,623 | |
| Other amounts payable | 47/48 | €140,000 | €108,882 | -€31,118 | -22.2% |
| Accrued charges and deferred income | 492/3 | - | €5,473 | +€5,473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,329 | €15,278 | -€8,051 | -34.5% |
| Other operating charges | 640/8 | €3,179 | €964 | -€2,215 | -69.7% |
| Gross operating margin | 9900 | €79,910 | €63,364 | -€16,546 | -20.7% |
| Operating profit (loss) | 9901 | €53,402 | €47,121 | -€6,281 | -11.8% |
| Financial charges | 65/66B | €658 | €5,301 | +€4,643 | +705.3% |
| Recurring financial charges | 65 | €658 | €5,301 | +€4,643 | +705.3% |
| Profit (loss) for the period before taxes | 9903 | €52,743 | €41,820 | -€10,924 | -20.7% |
| Income taxes | 67/77 | €11,573 | €23,981 | +€12,409 | +107.2% |
| Profit (loss) for the period | 9904 | €41,171 | €17,838 | -€23,332 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,171 | €17,838 | -€23,332 | -56.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.