ENO 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.
ENO Consulting
Largest movements
- Cash +€171,644
up €171,644 (+306%), from €56,072 to €227,716
mainly Other debts (+€488,763) and Net result for the year (+€95,141)
- Current investments -€81,795
down €81,795 (-25.4%), from €321,993 to €240,198
- Tangible fixed assets -€12,086
down €12,086 (-44.7%), from €27,019 to €14,933
- Other debts +€488,763
up €488,763 (+21,783%), from €2,244 to €491,007
- Reserves -€392,421
down €392,421 (-100%), from €392,421 to €0
- Tax, wage and social debts -€11,779
down €11,779 (-56.4%), from €20,866 to €9,088
- Current portion of long-term debt -€6,192
down €6,192 (-100%), from €6,192 to €0
- Gross operating margin -€188,478
down €188,478 (-59.3%), from €318,034 to €129,556
- Taxes -€51,593
down €51,593 (-66.8%), from €77,261 to €25,668
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 | €424,618 | €504,948 | +€80,329 | +18.9% |
| Fixed assets | 21/28 | €27,019 | €14,933 | -€12,086 | -44.7% |
| Tangible fixed assets | 22/27 | €27,019 | €14,933 | -€12,086 | -44.7% |
| Furniture and vehicles | 24 | €27,019 | €14,933 | -€12,086 | -44.7% |
| Current assets | 29/58 | €397,600 | €490,014 | +€92,415 | +23.2% |
| Amounts receivable within one year | 40/41 | €19,061 | €21,823 | +€2,762 | +14.5% |
| Trade receivables | 40 | €19,061 | €18,150 | -€911 | -4.8% |
| Other amounts receivable | 41 | - | €3,673 | +€3,673 | |
| Current investments | 50/53 | €321,993 | €240,198 | -€81,795 | -25.4% |
| Cash at bank and in hand | 54/58 | €56,072 | €227,716 | +€171,644 | +306% |
| Deferred charges and accrued income | 490/1 | €473 | €277 | -€196 | -41.4% |
| Total equity and liabilities | 10/49 | €424,618 | €504,948 | +€80,329 | +18.9% |
| Equity | 10/15 | €394,421 | €2,000 | -€392,421 | -99.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €392,421 | €0 | -€392,421 | -100% |
| Distributable reserves | 133 | €392,421 | €0 | -€392,421 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,197 | €502,948 | +€472,750 | +1,566% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,197 | €502,198 | +€472,000 | +1,563% |
| Current portion of amounts payable after more than one year | 42 | €6,192 | €0 | -€6,192 | -100% |
| Trade debts | 44 | €896 | €2,103 | +€1,207 | +135% |
| Suppliers | 440/4 | €896 | €2,103 | +€1,207 | +135% |
| Taxes, remuneration and social security | 45 | €20,866 | €9,088 | -€11,779 | -56.4% |
| Taxes | 450/3 | €20,866 | €9,088 | -€11,779 | -56.4% |
| Other amounts payable | 47/48 | €2,244 | €491,007 | +€488,763 | +21,783% |
| Accrued charges and deferred income | 492/3 | €0 | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,086 | €12,086 | +€0 | 0.0% |
| Other operating charges | 640/8 | €127 | €465 | +€339 | +267% |
| Gross operating margin | 9900 | €318,034 | €129,556 | -€188,478 | -59.3% |
| Operating profit (loss) | 9901 | €305,822 | €117,005 | -€188,817 | -61.7% |
| Financial income | 75/76B | €3,966 | €4,198 | +€232 | +5.9% |
| Recurring financial income | 75 | €3,966 | €4,198 | +€232 | +5.9% |
| Financial charges | 65/66B | €310 | €394 | +€84 | +27.0% |
| Recurring financial charges | 65 | €310 | €394 | +€84 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €309,477 | €120,809 | -€188,668 | -61.0% |
| Income taxes | 67/77 | €77,261 | €25,668 | -€51,593 | -66.8% |
| Profit (loss) for the period | 9904 | €232,217 | €95,141 | -€137,076 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €232,217 | €95,141 | -€137,076 | -59.0% |
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 27 October 2026 via checked.be.