ENJOY TODAY: 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.
What changed
ENJOY TODAY
NACE 86.995, Nutrition and dietetics services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€39,048
2024 · €45,076-€6,028
Equity
€527,293
2024 · €488,245+€39,048
Cash
€32,576
2024 · €51,707-€19,132
Balance sheet total
€1.9m
2024 · €1.9m-€38,569
Largest movements
Assets
- Tangible fixed assets -€50,279
down €50,279 (-2.8%), from €1.8m to €1.7m
of which Land and buildings: -€47,820
- Receivables within one year +€19,990
up €19,990 (+21.2%), from €94,440 to €114,430
of which Other amounts receivable: +€12,414
Equity and liabilities
- Reserves +€39,048
up €39,048 (+8.7%), from €449,645 to €488,693
of which Distributable reserves: +€39,048
- Debts after one year -€34,632
down €34,632 (-3.0%), from €1.1m to €1.1m
of which Financial debts: -€34,632
Income statement
- Depreciation +€8,976
up €8,976 (+6.4%), from €140,819 to €149,795
- Gross operating margin -€6,933
down €6,933 (-2.3%), from €307,506 to €300,573
- Financial charges -€5,318
down €5,318 (-9.3%), from €57,126 to €51,808
- Staff costs -€3,178
down €3,178 (-7.8%), from €40,816 to €37,639
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.
Result 2024
€45,076
Gross operating margin
-€6,933
Staff costs
+€3,178
Depreciation
-€8,976
Other operating charges
+€117
Financial income
+€83
Financial charges
+€5,318
Taxes
+€1,187
Result 2025
€39,048
raises the resultlowers the result
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.
From operations
+€151,606
Investment
-€111,142
Financing
-€59,597
Cash 2024
€51,707
From operations (derived)
+€151,606
Net result for the year
+€39,048
Depreciation
+€149,795
Receivables within one year
-€19,990
Deferred charges and accrued income
+€774
Trade debts
-€12,672
Tax, wage and social debts
+€6,579
Other debts
-€9,102
Accrued charges and deferred income
-€2,825
Investment (derived)
-€111,142
Investment in fixed assets (net)
-€111,142
Financing
-€59,597
Debts after one year
-€34,632
Current portion of long-term debt
-€13,198
Short-term financial debts
-€11,767
Cash 2025
€32,576
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,927,295 | €1,888,726 | -€38,569 | -2.0% |
| Fixed assets | 21/28 | €1,769,359 | €1,730,706 | -€38,654 | -2.2% |
| Intangible fixed assets | 21 | €2,207 | €13,832 | +€11,626 | +527% |
| Tangible fixed assets | 22/27 | €1,767,153 | €1,716,874 | -€50,279 | -2.8% |
| Land and buildings | 22 | €1,675,726 | €1,627,905 | -€47,820 | -2.9% |
| Plant, machinery and equipment | 23 | €12,260 | €6,401 | -€5,859 | -47.8% |
| Furniture and vehicles | 24 | €79,167 | €82,567 | +€3,400 | +4.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €157,935 | €158,020 | +€85 | +0.1% |
| Amounts receivable within one year | 40/41 | €94,440 | €114,430 | +€19,990 | +21.2% |
| Trade receivables | 40 | €53,032 | €60,608 | +€7,576 | +14.3% |
| Other amounts receivable | 41 | €41,407 | €53,822 | +€12,414 | +30.0% |
| Cash at bank and in hand | 54/58 | €51,707 | €32,576 | -€19,132 | -37.0% |
| Deferred charges and accrued income | 490/1 | €11,788 | €11,014 | -€774 | -6.6% |
| Total equity and liabilities | 10/49 | €1,927,295 | €1,888,726 | -€38,569 | -2.0% |
| Equity | 10/15 | €488,245 | €527,293 | +€39,048 | +8.0% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €449,645 | €488,693 | +€39,048 | +8.7% |
| Tax-exempt reserves | 132 | €29,941 | €29,941 | = | 0.0% |
| Distributable reserves | 133 | €419,704 | €458,752 | +€39,048 | +9.3% |
| Provisions and deferred taxes | 16 | €63,094 | €63,094 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €63,094 | €63,094 | = | 0.0% |
| Pensions and similar obligations | 160 | €63,094 | €63,094 | = | 0.0% |
| Amounts payable | 17/49 | €1,375,956 | €1,298,339 | -€77,617 | -5.6% |
| Amounts payable after more than one year | 17 | €1,146,125 | €1,111,493 | -€34,632 | -3.0% |
| Financial debts | 170/4 | €746,125 | €711,493 | -€34,632 | -4.6% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €212,545 | €172,386 | -€40,160 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €149,327 | €136,129 | -€13,198 | -8.8% |
| Financial debts | 43 | €11,767 | €0 | -€11,767 | -100% |
| Credit institutions | 430/8 | €11,767 | €0 | -€11,767 | -100% |
| Trade debts | 44 | €20,196 | €7,524 | -€12,672 | -62.7% |
| Suppliers | 440/4 | €20,196 | €7,524 | -€12,672 | -62.7% |
| Taxes, remuneration and social security | 45 | €22,147 | €28,726 | +€6,579 | +29.7% |
| Taxes | 450/3 | €15,449 | €21,936 | +€6,487 | +42.0% |
| Remuneration and social security | 454/9 | €6,698 | €6,790 | +€92 | +1.4% |
| Other amounts payable | 47/48 | €9,109 | €7 | -€9,102 | -99.9% |
| Accrued charges and deferred income | 492/3 | €17,286 | €14,460 | -€2,825 | -16.3% |
| Remuneration, social security and pensions | 62 | €40,816 | €37,639 | -€3,178 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,819 | €149,795 | +€8,976 | +6.4% |
| Other operating charges | 640/8 | €8,018 | €7,901 | -€117 | -1.5% |
| Gross operating margin | 9900 | €307,506 | €300,573 | -€6,933 | -2.3% |
| Operating profit (loss) | 9901 | €117,854 | €105,239 | -€12,615 | -10.7% |
| Financial income | 75/76B | €665 | €747 | +€83 | +12.4% |
| Recurring financial income | 75 | €665 | €747 | +€83 | +12.4% |
| Financial charges | 65/66B | €57,126 | €51,808 | -€5,318 | -9.3% |
| Recurring financial charges | 65 | €57,126 | €51,808 | -€5,318 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €61,393 | €54,177 | -€7,215 | -11.8% |
| Income taxes | 67/77 | €16,317 | €15,130 | -€1,187 | -7.3% |
| Profit (loss) for the period | 9904 | €45,076 | €39,048 | -€6,028 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,076 | €39,048 | -€6,028 | -13.4% |
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 30 October 2026 via checked.be.