EnR ConcepT: 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.
EnR ConcepT
Largest movements
- Financial fixed assets +€100,000
new in 2025: €100,000
- Cash -€12,338
down €12,338 (-79.7%), from €15,472 to €3,134
mainly Investment in fixed assets (net) (-€100,000) and Net result for the year (-€9,794)
- Stocks and contracts -€12,206
down €12,206 (-88.9%), from €13,726 to €1,520
of which Stocks: -€7,206
- Tangible fixed assets -€10,322
down €10,322 (-31.9%), from €32,373 to €22,051
of which Leasing and similar rights: -€6,791
- Receivables within one year -€7,750
down €7,750 (-48.3%), from €16,049 to €8,299
of which Other amounts receivable: -€4,746
- Debts after one year +€50,024
up €50,024 (+306%), from €16,324 to €66,348
- Other debts +€15,598
up €15,598 (+195%), from €8,001 to €23,599
- Current portion of long-term debt +€11,240
up €11,240 (+200%), from €5,608 to €16,848
- Profit (loss) carried forward -€9,794
down €9,794, from €0 to -€9,794
- Trade debts -€5,845
down €5,845 (-62.7%), from €9,325 to €3,480
- Gross operating margin -€35,022
down €35,022 (-91.5%), from €38,261 to €3,239
- Taxes -€7,153
down €7,153 (-100%), from €7,153 to €0
- Financial charges +€580
up €580 (+31.0%), from €1,874 to €2,454
- Depreciation +€414
up €414 (+4.2%), from €9,908 to €10,322
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 | €77,665 | €135,051 | +€57,386 | +73.9% |
| Fixed assets | 21/28 | €32,373 | €122,051 | +€89,678 | +277% |
| Tangible fixed assets | 22/27 | €32,373 | €22,051 | -€10,322 | -31.9% |
| Plant, machinery and equipment | 23 | €5,432 | €3,104 | -€2,328 | -42.9% |
| Furniture and vehicles | 24 | €2,404 | €1,200 | -€1,203 | -50.1% |
| Leasing and similar rights | 25 | €24,537 | €17,747 | -€6,791 | -27.7% |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €45,292 | €13,000 | -€32,292 | -71.3% |
| Stocks and contracts in progress | 3 | €13,726 | €1,520 | -€12,206 | -88.9% |
| Stocks | 30/36 | €7,726 | €520 | -€7,206 | -93.3% |
| Contracts in progress | 37 | €6,000 | €1,000 | -€5,000 | -83.3% |
| Amounts receivable within one year | 40/41 | €16,049 | €8,299 | -€7,750 | -48.3% |
| Trade receivables | 40 | €11,303 | €8,299 | -€3,004 | -26.6% |
| Other amounts receivable | 41 | €4,746 | €0 | -€4,746 | -100% |
| Cash at bank and in hand | 54/58 | €15,472 | €3,134 | -€12,338 | -79.7% |
| Deferred charges and accrued income | 490/1 | €45 | €47 | +€2 | +4.3% |
| Total equity and liabilities | 10/49 | €77,665 | €135,051 | +€57,386 | +73.9% |
| Equity | 10/15 | €29,604 | €19,809 | -€9,794 | -33.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €28,104 | €28,104 | = | 0.0% |
| Distributable reserves | 133 | €28,104 | €28,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€9,794 | -€9,794 | |
| Amounts payable | 17/49 | €48,061 | €115,242 | +€67,181 | +140% |
| Amounts payable after more than one year | 17 | €16,324 | €66,348 | +€50,024 | +306% |
| Financial debts | 170/4 | €16,324 | €66,348 | +€50,024 | +306% |
| Amounts payable within one year | 42/48 | €31,737 | €48,894 | +€17,156 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | €5,608 | €16,848 | +€11,240 | +200% |
| Trade debts | 44 | €9,325 | €3,480 | -€5,845 | -62.7% |
| Suppliers | 440/4 | €9,325 | €3,480 | -€5,845 | -62.7% |
| Taxes, remuneration and social security | 45 | €8,803 | €4,967 | -€3,836 | -43.6% |
| Taxes | 450/3 | €8,803 | €4,967 | -€3,836 | -43.6% |
| Other amounts payable | 47/48 | €8,001 | €23,599 | +€15,598 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,908 | €10,322 | +€414 | +4.2% |
| Other operating charges | 640/8 | €255 | €258 | +€3 | +1.0% |
| Gross operating margin | 9900 | €38,261 | €3,239 | -€35,022 | -91.5% |
| Operating profit (loss) | 9901 | €28,099 | -€7,340 | -€35,439 | |
| Financial income | 75/76B | €98 | €0 | -€98 | -100% |
| Recurring financial income | 75 | €98 | €0 | -€98 | -100% |
| Financial charges | 65/66B | €1,874 | €2,454 | +€580 | +31.0% |
| Recurring financial charges | 65 | €1,874 | €2,454 | +€580 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €26,323 | -€9,794 | -€36,117 | |
| Income taxes | 67/77 | €7,153 | €0 | -€7,153 | -100% |
| Profit (loss) for the period | 9904 | €19,169 | -€9,794 | -€28,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,169 | -€9,794 | -€28,964 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.