enosac: 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.
enosac
Largest movements
- Cash +€27,844
up €27,844 (+137.3%), from €20,274 to €48,118
mainly Net result for the year (+€34,066) and Tax, wage and social debts (+€4,014)
- Receivables within one year +€8,737
up €8,737 (+21.4%), from €40,870 to €49,607
of which Other amounts receivable: +€22,301
- Profit (loss) carried forward +€34,066
up €34,066 (+58.1%), from €58,678 to €92,744
- Tax, wage and social debts +€4,014
up €4,014 (+37.7%), from €10,644 to €14,658
- Gross operating margin +€8,100
up €8,100 (+22.0%), from €36,858 to €44,958
- Taxes +€1,990
up €1,990 (+23.5%), from €8,479 to €10,469
- Depreciation +€847
up €847 (+136.6%), from €620 to €1,468
- Financial income +€791
up €791 (+72.8%), from €1,085 to €1,876
- Other operating charges -€561
down €561 (-43.9%), from €1,278 to €717
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.
Cash bridge derived
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 | €88,131 | €125,386 | +€37,255 | +42.3% |
| Fixed assets | 21/28 | €8,814 | €8,615 | -€198 | -2.3% |
| Tangible fixed assets | 22/27 | €8,814 | €8,615 | -€198 | -2.3% |
| Furniture and vehicles | 24 | €3,828 | €4,156 | +€328 | +8.6% |
| Other tangible fixed assets | 26 | €4,986 | €4,459 | -€527 | -10.6% |
| Current assets | 29/58 | €79,317 | €116,771 | +€37,454 | +47.2% |
| Amounts receivable after more than one year | 29 | €17,447 | €17,884 | +€437 | +2.5% |
| Trade receivables | 290 | €0 | €17,884 | +€17,884 | |
| Other amounts receivable | 291 | €17,447 | - | -€17,447 | |
| Amounts receivable within one year | 40/41 | €40,870 | €49,607 | +€8,737 | +21.4% |
| Trade receivables | 40 | €28,278 | €14,714 | -€13,564 | -48.0% |
| Other amounts receivable | 41 | €12,593 | €34,894 | +€22,301 | +177.1% |
| Cash at bank and in hand | 54/58 | €20,274 | €48,118 | +€27,844 | +137.3% |
| Deferred charges and accrued income | 490/1 | €725 | €1,161 | +€436 | +60.1% |
| Total equity and liabilities | 10/49 | €88,131 | €125,386 | +€37,255 | +42.3% |
| Equity | 10/15 | €61,678 | €95,744 | +€34,066 | +55.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,678 | €92,744 | +€34,066 | +58.1% |
| Amounts payable | 17/49 | €26,453 | €29,642 | +€3,189 | +12.1% |
| Amounts payable within one year | 42/48 | €26,453 | €29,642 | +€3,189 | +12.1% |
| Trade debts | 44 | €15,808 | €14,984 | -€825 | -5.2% |
| Suppliers | 440/4 | €15,808 | €14,984 | -€825 | -5.2% |
| Taxes, remuneration and social security | 45 | €10,644 | €14,658 | +€4,014 | +37.7% |
| Taxes | 450/3 | €10,644 | €14,658 | +€4,014 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €1,468 | +€847 | +136.6% |
| Other operating charges | 640/8 | €1,278 | €717 | -€561 | -43.9% |
| Gross operating margin | 9900 | €36,858 | €44,958 | +€8,100 | +22.0% |
| Operating profit (loss) | 9901 | €34,960 | €42,773 | +€7,813 | +22.3% |
| Financial income | 75/76B | €1,085 | €1,876 | +€791 | +72.8% |
| Recurring financial income | 75 | €1,085 | €1,876 | +€791 | +72.8% |
| Financial charges | 65/66B | €175 | €114 | -€61 | -34.8% |
| Recurring financial charges | 65 | €175 | €114 | -€61 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €35,870 | €44,535 | +€8,665 | +24.2% |
| Income taxes | 67/77 | €8,479 | €10,469 | +€1,990 | +23.5% |
| Profit (loss) for the period | 9904 | €27,391 | €34,066 | +€6,675 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,391 | €34,066 | +€6,675 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.