ENPROOV: 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.
ENPROOV
Largest movements
- Current investments +€135,000
up €135,000 (+20.0%), from €675,000 to €810,000
- Cash -€26,859
down €26,859 (-48.0%), from €56,006 to €29,147
mainly Current investments (-€135,000) and Receivables within one year (-€6,291)
- Reserves +€104,748
up €104,748 (+14.8%), from €708,366 to €813,114
of which Distributable reserves: +€104,748
- Other debts +€13,076
up €13,076 (+67.9%), from €19,246 to €32,322
- Gross operating margin +€35,319
up €35,319 (+36.1%), from €97,826 to €133,145
- Taxes +€11,790
up €11,790 (+31.4%), from €37,509 to €49,299
- Financial income +€2,053
up €2,053 (+10.7%), from €19,250 to €21,303
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 | €750,037 | €864,469 | +€114,432 | +15.3% |
| Current assets | 29/58 | €750,037 | €864,469 | +€114,432 | +15.3% |
| Amounts receivable within one year | 40/41 | €19,031 | €25,322 | +€6,291 | +33.1% |
| Trade receivables | 40 | - | €15,123 | +€15,123 | |
| Other amounts receivable | 41 | €19,031 | €10,199 | -€8,831 | -46.4% |
| Current investments | 50/53 | €675,000 | €810,000 | +€135,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €56,006 | €29,147 | -€26,859 | -48.0% |
| Total equity and liabilities | 10/49 | €750,037 | €864,469 | +€114,432 | +15.3% |
| Equity | 10/15 | €714,566 | €819,314 | +€104,748 | +14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €708,366 | €813,114 | +€104,748 | +14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €706,506 | €811,254 | +€104,748 | +14.8% |
| Amounts payable | 17/49 | €35,471 | €45,155 | +€9,684 | +27.3% |
| Amounts payable within one year | 42/48 | €35,471 | €45,155 | +€9,684 | +27.3% |
| Trade debts | 44 | €2,150 | €2,300 | +€150 | +7.0% |
| Suppliers | 440/4 | €2,150 | €2,300 | +€150 | +7.0% |
| Taxes, remuneration and social security | 45 | €14,075 | €10,533 | -€3,542 | -25.2% |
| Taxes | 450/3 | €14,075 | €10,533 | -€3,542 | -25.2% |
| Other amounts payable | 47/48 | €19,246 | €32,322 | +€13,076 | +67.9% |
| Other operating charges | 640/8 | €443 | €400 | -€43 | -9.7% |
| Gross operating margin | 9900 | €97,826 | €133,145 | +€35,319 | +36.1% |
| Operating profit (loss) | 9901 | €97,383 | €132,746 | +€35,363 | +36.3% |
| Financial income | 75/76B | €19,250 | €21,303 | +€2,053 | +10.7% |
| Recurring financial income | 75 | €19,250 | €21,303 | +€2,053 | +10.7% |
| Financial charges | 65/66B | - | €2 | +€2 | |
| Recurring financial charges | 65 | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €116,633 | €154,047 | +€37,414 | +32.1% |
| Income taxes | 67/77 | €37,509 | €49,299 | +€11,790 | +31.4% |
| Profit (loss) for the period | 9904 | €79,124 | €104,748 | +€25,624 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,124 | €104,748 | +€25,624 | +32.4% |
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 25 October 2026 via checked.be.