ENJOY VISUAL: 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 VISUAL
Largest movements
- Receivables within one year +€28,954
up €28,954 (+34.4%), from €84,143 to €113,097
of which Trade receivables: +€28,618
- Financial fixed assets -€5,217
down €5,217 (-8.9%), from €58,667 to €53,450
- Profit (loss) carried forward -€88,908
down €88,908, from €2,469 to -€86,439
- Advances received +€63,300
up €63,300 (+228%), from €27,793 to €91,093
- Trade debts +€33,540
up €33,540 (+431%), from €7,786 to €41,326
- Other debts +€17,730
up €17,730 (+81.0%), from €21,894 to €39,624
- Tax, wage and social debts -€2,921
down €2,921 (-9.6%), from €30,444 to €27,523
of which Remuneration and social security: -€7,862
- Gross operating margin +€83,828
new in 2024: €83,828
- Staff costs +€79,799
new in 2024: €79,799
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,852 | €168,593 | +€22,741 | +15.6% |
| Fixed assets | 21/28 | €61,706 | €55,158 | -€6,549 | -10.6% |
| Tangible fixed assets | 22/27 | €3,039 | €1,707 | -€1,332 | -43.8% |
| Furniture and vehicles | 24 | €3,039 | €1,707 | -€1,332 | -43.8% |
| Financial fixed assets | 28 | €58,667 | €53,450 | -€5,217 | -8.9% |
| Current assets | 29/58 | €84,146 | €113,435 | +€29,289 | +34.8% |
| Amounts receivable within one year | 40/41 | €84,143 | €113,097 | +€28,954 | +34.4% |
| Trade receivables | 40 | €83,927 | €112,546 | +€28,618 | +34.1% |
| Other amounts receivable | 41 | €215 | €551 | +€336 | +156% |
| Cash at bank and in hand | 54/58 | €3 | €338 | +€335 | +10,806% |
| Total equity and liabilities | 10/49 | €145,852 | €168,593 | +€22,741 | +15.6% |
| Equity | 10/15 | €57,935 | -€30,973 | -€88,908 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,066 | €43,066 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €634 | €634 | = | 0.0% |
| Distributable reserves | 133 | €40,572 | €40,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,469 | -€86,439 | -€88,908 | |
| Amounts payable | 17/49 | €87,917 | €199,566 | +€111,649 | +127% |
| Amounts payable within one year | 42/48 | €87,917 | €199,566 | +€111,649 | +127% |
| Trade debts | 44 | €7,786 | €41,326 | +€33,540 | +431% |
| Suppliers | 440/4 | €7,786 | €41,326 | +€33,540 | +431% |
| Advances received on contracts in progress | 46 | €27,793 | €91,093 | +€63,300 | +228% |
| Taxes, remuneration and social security | 45 | €30,444 | €27,523 | -€2,921 | -9.6% |
| Taxes | 450/3 | €1,016 | €5,957 | +€4,941 | +487% |
| Remuneration and social security | 454/9 | €29,429 | €21,567 | -€7,862 | -26.7% |
| Other amounts payable | 47/48 | €21,894 | €39,624 | +€17,730 | +81.0% |
| Remuneration, social security and pensions | 62 | - | €79,799 | +€79,799 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €666 | +€666 | |
| Other operating charges | 640/8 | - | €44 | +€44 | |
| Gross operating margin | 9900 | - | €83,828 | +€83,828 | |
| Operating profit (loss) | 9901 | - | €3,319 | +€3,319 | |
| Financial charges | 65/66B | - | €689 | +€689 | |
| Recurring financial charges | 65 | - | €689 | +€689 | |
| Profit (loss) for the period before taxes | 9903 | - | €2,630 | +€2,630 | |
| Profit (loss) for the period | 9904 | - | €2,630 | +€2,630 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €2,630 | +€2,630 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.