ENLAMAS: 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.
ENLAMAS
Largest movements
- Receivables within one year -€107,449
down €107,449 (-35.8%), from €300,082 to €192,633
- Profit (loss) carried forward -€106,115
down €106,115 (-17.3%), from -€613,719 to -€719,834
- Write-downs +€98,835
new in 2024: €98,835
- Financial charges -€51,121
down €51,121 (-93.4%), from €54,751 to €3,630
- Financial income -€23,771
no longer reported in 2024 (was €23,771)
- Taxes -€8,999
down €8,999, from €7,131 to -€1,868
- Other operating charges +€694
up €694 (+110%), from €629 to €1,323
From the 2023 result to the 2024 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 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 | €732,745 | €625,325 | -€107,420 | -14.7% |
| Fixed assets | 21/28 | €432,663 | €432,663 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €432,663 | €432,663 | = | 0.0% |
| Current assets | 29/58 | €300,082 | €192,662 | -€107,420 | -35.8% |
| Amounts receivable within one year | 40/41 | €300,082 | €192,633 | -€107,449 | -35.8% |
| Other amounts receivable | 41 | €300,082 | €192,633 | -€107,449 | -35.8% |
| Cash at bank and in hand | 54/58 | - | €29 | +€29 | |
| Total equity and liabilities | 10/49 | €732,745 | €625,325 | -€107,420 | -14.7% |
| Equity | 10/15 | -€593,259 | -€699,374 | -€106,115 | -17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€613,719 | -€719,834 | -€106,115 | -17.3% |
| Amounts payable | 17/49 | €1,326,004 | €1,324,699 | -€1,305 | -0.1% |
| Amounts payable within one year | 42/48 | €1,326,004 | €1,324,699 | -€1,305 | -0.1% |
| Financial debts | 43 | €50,223 | €50,073 | -€150 | -0.3% |
| Credit institutions | 430/8 | €50,223 | €50,073 | -€150 | -0.3% |
| Trade debts | 44 | €19,527 | €19,140 | -€387 | -2.0% |
| Suppliers | 440/4 | €19,527 | €19,140 | -€387 | -2.0% |
| Taxes, remuneration and social security | 45 | €86,469 | €84,601 | -€1,868 | -2.2% |
| Taxes | 450/3 | €86,469 | €84,601 | -€1,868 | -2.2% |
| Other amounts payable | 47/48 | €1,169,785 | €1,170,885 | +€1,100 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,820 | €4,095 | +€275 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | - | -€52 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €98,835 | +€98,835 | |
| Other operating charges | 640/8 | €629 | €1,323 | +€694 | +110% |
| Non-recurring operating charges | 66A | €19,012 | €100 | -€18,912 | -99.5% |
| Gross operating margin | 9900 | -€3,820 | -€4,095 | -€275 | -7.2% |
| Operating profit (loss) | 9901 | -€23,513 | -€104,353 | -€80,840 | -344% |
| Financial income | 75/76B | €23,771 | - | -€23,771 | |
| Recurring financial income | 75 | €23,771 | - | -€23,771 | |
| Financial charges | 65/66B | €54,751 | €3,630 | -€51,121 | -93.4% |
| Recurring financial charges | 65 | €54,751 | €3,630 | -€51,121 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€54,493 | -€107,983 | -€53,490 | -98.2% |
| Income taxes | 67/77 | €7,131 | -€1,868 | -€8,999 | |
| Profit (loss) for the period | 9904 | -€61,624 | -€106,115 | -€44,491 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,624 | -€106,115 | -€44,491 | -72.2% |
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 15 October 2026 via checked.be.