ENOPTY: what changed
Two fiscal 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.
ENOPTY
Largest movements
- Receivables within one year +€828,522
new in 2025: €828,522
of which Trade receivables: +€734,139
- Cash +€257,085
up €257,085 (+514.2%), from €50,000 to €307,085
mainly Advances received (+€459,218) and Trade debts (+€369,974)
- Advances received +€459,218
new in 2025: €459,218
- Trade debts +€369,974
up €369,974 (+1840.0%), from €20,107 to €390,081
- Contributions +€150,800
up €150,800 (+301.6%), from €50,000 to €200,800
- Profit (loss) carried forward +€82,448
new in 2025: €82,448
- Tax, wage and social debts +€21,039
new in 2025: €21,039
- Turnover +€2.1m
new in 2025: €2.1m
- Purchases and services +€2.0m
new in 2025: €2.0m
- Gross operating margin +€111,041
new in 2025: €111,041
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €70,107 | €1,153,586 | +€1.1m | +1545.5% |
| Formation expenses | 20 | €20,107 | €13,405 | -€6,702 | -33.3% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €50,000 | €1,138,681 | +€1.1m | +2177.4% |
| Amounts receivable within one year | 40/41 | - | €828,522 | +€828,522 | |
| Trade receivables | 40 | - | €734,139 | +€734,139 | |
| Other amounts receivable | 41 | - | €94,383 | +€94,383 | |
| Cash at bank and in hand | 54/58 | €50,000 | €307,085 | +€257,085 | +514.2% |
| Deferred charges and accrued income | 490/1 | - | €3,075 | +€3,075 | |
| Total equity and liabilities | 10/49 | €70,107 | €1,153,586 | +€1.1m | +1545.5% |
| Equity | 10/15 | €50,000 | €283,248 | +€233,248 | +466.5% |
| Contributions | 10/11 | €50,000 | €200,800 | +€150,800 | +301.6% |
| Profit (loss) carried forward | 14 | - | €82,448 | +€82,448 | |
| Amounts payable | 17/49 | €20,107 | €870,338 | +€850,231 | +4228.5% |
| Amounts payable within one year | 42/48 | €20,107 | €870,338 | +€850,231 | +4228.5% |
| Trade debts | 44 | €20,107 | €390,081 | +€369,974 | +1840.0% |
| Suppliers | 440/4 | €20,107 | €390,081 | +€369,974 | +1840.0% |
| Advances received on contracts in progress | 46 | - | €459,218 | +€459,218 | |
| Taxes, remuneration and social security | 45 | - | €21,039 | +€21,039 | |
| Taxes | 450/3 | - | €21,039 | +€21,039 | |
| Turnover | 70 | - | €2,125,242 | +€2.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,014,201 | +€2.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,702 | +€6,702 | |
| Gross operating margin | 9900 | - | €111,041 | +€111,041 | |
| Operating profit (loss) | 9901 | - | €104,339 | +€104,339 | |
| Financial income | 75/76B | - | €412 | +€412 | |
| Recurring financial income | 75 | - | €412 | +€412 | |
| Financial charges | 65/66B | - | €1,191 | +€1,191 | |
| Recurring financial charges | 65 | - | €1,191 | +€1,191 | |
| Profit (loss) for the period before taxes | 9903 | - | €103,559 | +€103,559 | |
| Income taxes | 67/77 | - | €21,111 | +€21,111 | |
| Profit (loss) for the period | 9904 | - | €82,448 | +€82,448 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €82,448 | +€82,448 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.