ENOTECA: 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.
ENOTECA
Largest movements
- Tangible fixed assets +€40,804
up €40,804 (+17.2%), from €237,355 to €278,158
of which Furniture and vehicles: +€52,771
- Cash +€18,729
up €18,729 (+272.7%), from €6,869 to €25,598
mainly Depreciation (+€37,626) and Other debts (+€22,260)
- Receivables within one year -€12,035
down €12,035 (-88.8%), from €13,547 to €1,513
of which Other amounts receivable: -€7,497
- Other debts +€22,260
up €22,260 (+20.5%), from €108,413 to €130,673
- Current portion of long-term debt +€14,792
up €14,792 (+67.6%), from €21,896 to €36,688
- Reserves +€13,217
up €13,217 (+18.3%), from €72,335 to €85,552
- Accrued charges and deferred income -€11,182
down €11,182 (-48.3%), from €23,143 to €11,962
- Debts after one year +€8,884
up €8,884 (+45.5%), from €19,529 to €28,414
- Gross operating margin +€41,792
up €41,792 (+165.2%), from €25,298 to €67,090
- Depreciation +€23,947
up €23,947 (+175.1%), from €13,679 to €37,626
- Taxes +€6,675
up €6,675 (+777.0%), from €859 to €7,534
- Financial charges -€1,077
down €1,077 (-15.1%), from €7,156 to €6,079
- Other operating charges +€756
up €756 (+40.1%), from €1,888 to €2,644
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.
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 | €261,608 | €309,149 | +€47,541 | +18.2% |
| Fixed assets | 21/28 | €237,355 | €278,158 | +€40,804 | +17.2% |
| Tangible fixed assets | 22/27 | €237,355 | €278,158 | +€40,804 | +17.2% |
| Land and buildings | 22 | €201,828 | €190,927 | -€10,900 | -5.4% |
| Plant, machinery and equipment | 23 | €267 | - | -€267 | |
| Furniture and vehicles | 24 | €33,327 | €86,097 | +€52,771 | +158.3% |
| Other tangible fixed assets | 26 | €1,933 | €1,133 | -€800 | -41.4% |
| Current assets | 29/58 | €24,253 | €30,990 | +€6,738 | +27.8% |
| Amounts receivable within one year | 40/41 | €13,547 | €1,513 | -€12,035 | -88.8% |
| Trade receivables | 40 | €6,050 | €1,513 | -€4,538 | -75.0% |
| Other amounts receivable | 41 | €7,497 | €0 | -€7,497 | -100.0% |
| Current investments | 50/53 | €2,460 | €2,460 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,869 | €25,598 | +€18,729 | +272.7% |
| Deferred charges and accrued income | 490/1 | €1,377 | €1,420 | +€43 | +3.1% |
| Total equity and liabilities | 10/49 | €261,608 | €309,149 | +€47,541 | +18.2% |
| Equity | 10/15 | €78,532 | €91,749 | +€13,217 | +16.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €72,335 | €85,552 | +€13,217 | +18.3% |
| Distributable reserves | 133 | €72,335 | €85,552 | +€13,217 | +18.3% |
| Amounts payable | 17/49 | €183,075 | €217,399 | +€34,324 | +18.7% |
| Amounts payable after more than one year | 17 | €19,529 | €28,414 | +€8,884 | +45.5% |
| Financial debts | 170/4 | €19,529 | €28,414 | +€8,884 | +45.5% |
| Amounts payable within one year | 42/48 | €140,403 | €177,024 | +€36,621 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €21,896 | €36,688 | +€14,792 | +67.6% |
| Trade debts | 44 | €2,108 | €564 | -€1,544 | -73.3% |
| Suppliers | 440/4 | €2,108 | €564 | -€1,544 | -73.3% |
| Advances received on contracts in progress | 46 | €7,127 | - | -€7,127 | |
| Taxes, remuneration and social security | 45 | €859 | €9,099 | +€8,240 | +959.2% |
| Taxes | 450/3 | €859 | €9,099 | +€8,240 | +959.2% |
| Other amounts payable | 47/48 | €108,413 | €130,673 | +€22,260 | +20.5% |
| Accrued charges and deferred income | 492/3 | €23,143 | €11,962 | -€11,182 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,679 | €37,626 | +€23,947 | +175.1% |
| Other operating charges | 640/8 | €1,888 | €2,644 | +€756 | +40.1% |
| Gross operating margin | 9900 | €25,298 | €67,090 | +€41,792 | +165.2% |
| Operating profit (loss) | 9901 | €9,731 | €26,820 | +€17,088 | +175.6% |
| Financial income | 75/76B | €1 | €10 | +€10 | +1653.4% |
| Recurring financial income | 75 | €1 | €10 | +€10 | +1653.4% |
| Financial charges | 65/66B | €7,156 | €6,079 | -€1,077 | -15.1% |
| Recurring financial charges | 65 | €7,156 | €6,079 | -€1,077 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €2,576 | €20,751 | +€18,175 | +705.7% |
| Income taxes | 67/77 | €859 | €7,534 | +€6,675 | +777.0% |
| Profit (loss) for the period | 9904 | €1,717 | €13,217 | +€11,501 | +670.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,717 | €13,217 | +€11,501 | +670.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.