ÉNO Soins: 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.
ÉNO Soins
Largest movements
- Receivables within one year -€77,618
down €77,618 (-88.0%), from €88,250 to €10,632
of which Other amounts receivable: -€81,128
- Receivables after one year +€75,000
new in 2024: €75,000
- Tangible fixed assets +€2,254
new in 2024: €2,254
- Deferred charges and accrued income +€1,031
new in 2024: €1,031
- Other debts +€9,074
up €9,074 (+360%), from €2,520 to €11,594
- Trade debts -€7,254
down €7,254 (-33.5%), from €21,666 to €14,412
- Profit (loss) carried forward -€2,983
down €2,983 (-7.7%), from €38,534 to €35,551
- Purchases and services -€113,533
no longer reported in 2024 (was €113,533)
- Turnover -€112,019
no longer reported in 2024 (was €112,019)
- Gross operating margin -€6,188
down €6,188 (-57.9%), from €10,690 to €4,502
- Other operating charges +€3,259
up €3,259 (+742%), from €439 to €3,699
- Taxes -€1,605
down €1,605 (-40.5%), from €3,969 to €2,363
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 | €88,778 | €88,992 | +€214 | +0.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €2,254 | +€2,254 | |
| Tangible fixed assets | 22/27 | - | €2,254 | +€2,254 | |
| Plant, machinery and equipment | 23 | - | €2,254 | +€2,254 | |
| Current assets | 29/58 | €88,778 | €86,738 | -€2,039 | -2.3% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €88,250 | €10,632 | -€77,618 | -88.0% |
| Trade receivables | 40 | €7,122 | €10,632 | +€3,510 | +49.3% |
| Other amounts receivable | 41 | €81,128 | - | -€81,128 | |
| Cash at bank and in hand | 54/58 | €528 | €76 | -€452 | -85.6% |
| Deferred charges and accrued income | 490/1 | - | €1,031 | +€1,031 | |
| Total equity and liabilities | 10/49 | €88,778 | €88,992 | +€214 | +0.2% |
| Equity | 10/15 | €40,534 | €37,551 | -€2,983 | -7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,534 | €35,551 | -€2,983 | -7.7% |
| Amounts payable | 17/49 | €48,243 | €51,441 | +€3,198 | +6.6% |
| Amounts payable within one year | 42/48 | €48,243 | €50,567 | +€2,324 | +4.8% |
| Trade debts | 44 | €21,666 | €14,412 | -€7,254 | -33.5% |
| Suppliers | 440/4 | €21,666 | €14,412 | -€7,254 | -33.5% |
| Taxes, remuneration and social security | 45 | €24,057 | €24,561 | +€503 | +2.1% |
| Taxes | 450/3 | €24,057 | €24,561 | +€503 | +2.1% |
| Other amounts payable | 47/48 | €2,520 | €11,594 | +€9,074 | +360% |
| Accrued charges and deferred income | 492/3 | €0 | €874 | +€874 | |
| Turnover | 70 | €112,019 | - | -€112,019 | |
| Goods, raw materials, services and sundry goods | 60/61 | €113,533 | - | -€113,533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €245 | +€245 | |
| Other operating charges | 640/8 | €439 | €3,699 | +€3,259 | +742% |
| Gross operating margin | 9900 | €10,690 | €4,502 | -€6,188 | -57.9% |
| Operating profit (loss) | 9901 | €10,251 | €559 | -€9,693 | -94.6% |
| Financial charges | 65/66B | €604 | €1,179 | +€574 | +95.0% |
| Recurring financial charges | 65 | €604 | €1,179 | +€574 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €9,647 | -€620 | -€10,267 | |
| Income taxes | 67/77 | €3,969 | €2,363 | -€1,605 | -40.5% |
| Profit (loss) for the period | 9904 | €5,678 | -€2,983 | -€8,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,678 | -€2,983 | -€8,661 |
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 23 October 2026 via checked.be.