ENL Consulting: 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.
ENL Consulting
Largest movements
- Receivables after one year +€325,000
new in 2025: €325,000
- Cash -€171,471
no longer reported in 2025 (was €171,471)
mainly Receivables after one year (-€325,000) and Current investments (-€111,363)
- Current investments +€111,363
new in 2025: €111,363
- Receivables within one year +€54,451
up €54,451 (+559%), from €9,748 to €64,199
of which Trade receivables: +€54,450
- Financial fixed assets +€20,000
new in 2025: €20,000
- Debts after one year +€320,000
up €320,000 (+2,133%), from €15,000 to €335,000
- Reserves +€16,000
up €16,000 (+10.7%), from €149,860 to €165,860
of which Distributable reserves: +€16,000
- Gross operating margin +€54,994
up €54,994, from -€34,353 to €20,641
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 | €192,459 | €533,420 | +€340,961 | +177% |
| Fixed assets | 21/28 | €9,244 | €30,148 | +€20,904 | +226% |
| Tangible fixed assets | 22/27 | €9,244 | €10,148 | +€904 | +9.8% |
| Plant, machinery and equipment | 23 | €2,458 | €4,838 | +€2,380 | +96.8% |
| Furniture and vehicles | 24 | €896 | €598 | -€298 | -33.3% |
| Other tangible fixed assets | 26 | €5,890 | €4,712 | -€1,178 | -20.0% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €183,215 | €503,272 | +€320,057 | +175% |
| Amounts receivable after more than one year | 29 | - | €325,000 | +€325,000 | |
| Other amounts receivable | 291 | - | €325,000 | +€325,000 | |
| Amounts receivable within one year | 40/41 | €9,748 | €64,199 | +€54,451 | +559% |
| Trade receivables | 40 | €7,260 | €61,710 | +€54,450 | +750% |
| Other amounts receivable | 41 | €2,488 | €2,489 | +€1 | 0.0% |
| Current investments | 50/53 | - | €111,363 | +€111,363 | |
| Cash at bank and in hand | 54/58 | €171,471 | - | -€171,471 | |
| Deferred charges and accrued income | 490/1 | €1,996 | €2,710 | +€714 | +35.8% |
| Total equity and liabilities | 10/49 | €192,459 | €533,420 | +€340,961 | +177% |
| Equity | 10/15 | €169,103 | €185,681 | +€16,578 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,860 | €165,860 | +€16,000 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,000 | €164,000 | +€16,000 | +10.8% |
| Profit (loss) carried forward | 14 | €643 | €1,221 | +€578 | +89.9% |
| Amounts payable | 17/49 | €23,356 | €347,739 | +€324,383 | +1,389% |
| Amounts payable after more than one year | 17 | €15,000 | €335,000 | +€320,000 | +2,133% |
| Other amounts payable | 178/9 | €15,000 | €335,000 | +€320,000 | +2,133% |
| Amounts payable within one year | 42/48 | €8,356 | €12,739 | +€4,383 | +52.5% |
| Trade debts | 44 | €2,910 | €2,515 | -€395 | -13.6% |
| Suppliers | 440/4 | €2,910 | €2,515 | -€395 | -13.6% |
| Taxes, remuneration and social security | 45 | €5,005 | €9,345 | +€4,340 | +86.7% |
| Taxes | 450/3 | €2,905 | €7,245 | +€4,340 | +149% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €441 | €879 | +€438 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,368 | €2,346 | -€22 | -0.9% |
| Other operating charges | 640/8 | €763 | €777 | +€14 | +1.8% |
| Gross operating margin | 9900 | -€34,353 | €20,641 | +€54,994 | |
| Operating profit (loss) | 9901 | -€37,484 | €17,518 | +€55,002 | |
| Financial charges | 65/66B | €696 | €452 | -€244 | -35.1% |
| Recurring financial charges | 65 | €696 | €452 | -€244 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,180 | €17,066 | +€55,246 | |
| Income taxes | 67/77 | €514 | €488 | -€26 | -5.1% |
| Profit (loss) for the period | 9904 | -€38,694 | €16,578 | +€55,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,694 | €16,578 | +€55,272 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.