Enored Consult: 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.
Enored Consult
Largest movements
- Cash +€24,048
up €24,048 (+42.0%), from €57,200 to €81,248
mainly Net result for the year (+€32,700) and Accrued charges and deferred income (+€1,825)
- Current investments +€10,000
new in 2025: €10,000
- Deferred charges and accrued income -€1,637
down €1,637 (-27.6%), from €5,926 to €4,289
- Reserves +€32,700
up €32,700 (+74.5%), from €43,912 to €76,612
- Accrued charges and deferred income +€1,825
new in 2025: €1,825
- Trade debts -€1,409
down €1,409 (-39.5%), from €3,569 to €2,160
- Gross operating margin -€11,376
down €11,376 (-19.8%), from €57,531 to €46,155
- Taxes -€1,811
down €1,811 (-15.6%), from €11,621 to €9,810
- Other operating charges +€846
up €846 (+73.3%), from €1,154 to €2,000
- Depreciation +€586
up €586 (+87.0%), from €674 to €1,260
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 | €79,397 | €112,351 | +€32,954 | +41.5% |
| Fixed assets | 21/28 | €2,719 | €3,263 | +€543 | +20.0% |
| Tangible fixed assets | 22/27 | €2,719 | €2,938 | +€218 | +8.0% |
| Furniture and vehicles | 24 | €2,719 | €2,938 | +€218 | +8.0% |
| Financial fixed assets | 28 | - | €325 | +€325 | |
| Current assets | 29/58 | €76,678 | €109,089 | +€32,411 | +42.3% |
| Amounts receivable within one year | 40/41 | €13,552 | €13,552 | = | 0.0% |
| Trade receivables | 40 | €13,552 | €13,552 | = | 0.0% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €57,200 | €81,248 | +€24,048 | +42.0% |
| Deferred charges and accrued income | 490/1 | €5,926 | €4,289 | -€1,637 | -27.6% |
| Total equity and liabilities | 10/49 | €79,397 | €112,351 | +€32,954 | +41.5% |
| Equity | 10/15 | €53,912 | €86,612 | +€32,700 | +60.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,912 | €76,612 | +€32,700 | +74.5% |
| Distributable reserves | 133 | €43,912 | €76,612 | +€32,700 | +74.5% |
| Amounts payable | 17/49 | €25,485 | €25,740 | +€255 | +1.0% |
| Amounts payable within one year | 42/48 | €25,485 | €23,914 | -€1,571 | -6.2% |
| Trade debts | 44 | €3,569 | €2,160 | -€1,409 | -39.5% |
| Suppliers | 440/4 | €3,569 | €2,160 | -€1,409 | -39.5% |
| Taxes, remuneration and social security | 45 | €21,916 | €21,009 | -€907 | -4.1% |
| Taxes | 450/3 | €19,166 | €18,259 | -€907 | -4.7% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | - | €745 | +€745 | |
| Accrued charges and deferred income | 492/3 | - | €1,825 | +€1,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €1,260 | +€586 | +87.0% |
| Other operating charges | 640/8 | €1,154 | €2,000 | +€846 | +73.3% |
| Gross operating margin | 9900 | €57,531 | €46,155 | -€11,376 | -19.8% |
| Operating profit (loss) | 9901 | €55,703 | €42,894 | -€12,809 | -23.0% |
| Financial charges | 65/66B | €170 | €385 | +€215 | +127% |
| Recurring financial charges | 65 | €170 | €385 | +€215 | +127% |
| Profit (loss) for the period before taxes | 9903 | €55,533 | €42,509 | -€13,024 | -23.5% |
| Income taxes | 67/77 | €11,621 | €9,810 | -€1,811 | -15.6% |
| Profit (loss) for the period | 9904 | €43,912 | €32,700 | -€11,212 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,912 | €32,700 | -€11,212 | -25.5% |
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 21 October 2026 via checked.be.