ENRAPTURE: 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.
ENRAPTURE
Largest movements
- Cash -€24,711
down €24,711 (-30.6%), from €80,628 to €55,917
mainly Net result for the year (-€19,085) and Receivables within one year (-€13,818)
- Receivables within one year +€13,818
up €13,818 (+244%), from €5,674 to €19,492
of which Other amounts receivable: +€7,462
- Tangible fixed assets +€1,146
new in 2024: €1,146
- Profit (loss) carried forward -€19,085
down €19,085 (-26.8%), from €71,241 to €52,156
- Tax, wage and social debts +€7,250
up €7,250 (+150%), from €4,837 to €12,086
of which Remuneration and social security: +€7,276
- Other debts +€1,386
up €1,386 (+66.9%), from €2,073 to €3,459
- Trade debts +€970
up €970 (+29.9%), from €3,243 to €4,213
- Gross operating margin -€108,573
down €108,573, from €99,155 to -€9,418
- Taxes -€23,810
no longer reported in 2024 (was €23,810)
- Staff costs +€7,498
new in 2024: €7,498
- Depreciation -€2,254
down €2,254 (-93.6%), from €2,407 to €153
- Financial income -€1,954
down €1,954 (-92.3%), from €2,117 to €163
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.
Derived cash bridge
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 | €86,394 | €76,915 | -€9,478 | -11.0% |
| Fixed assets | 21/28 | €92 | €1,506 | +€1,414 | +1,543% |
| Tangible fixed assets | 22/27 | - | €1,146 | +€1,146 | |
| Furniture and vehicles | 24 | - | €1,146 | +€1,146 | |
| Financial fixed assets | 28 | €92 | €360 | +€268 | +293% |
| Current assets | 29/58 | €86,302 | €75,409 | -€10,893 | -12.6% |
| Amounts receivable within one year | 40/41 | €5,674 | €19,492 | +€13,818 | +244% |
| Trade receivables | 40 | €33 | €6,388 | +€6,356 | +19,508% |
| Other amounts receivable | 41 | €5,642 | €13,104 | +€7,462 | +132% |
| Cash at bank and in hand | 54/58 | €80,628 | €55,917 | -€24,711 | -30.6% |
| Total equity and liabilities | 10/49 | €86,394 | €76,915 | -€9,478 | -11.0% |
| Equity | 10/15 | €76,241 | €57,156 | -€19,085 | -25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,241 | €52,156 | -€19,085 | -26.8% |
| Amounts payable | 17/49 | €10,153 | €19,759 | +€9,606 | +94.6% |
| Amounts payable within one year | 42/48 | €10,153 | €19,759 | +€9,606 | +94.6% |
| Trade debts | 44 | €3,243 | €4,213 | +€970 | +29.9% |
| Suppliers | 440/4 | €3,243 | €4,213 | +€970 | +29.9% |
| Taxes, remuneration and social security | 45 | €4,837 | €12,086 | +€7,250 | +150% |
| Taxes | 450/3 | €3,837 | €3,810 | -€27 | -0.7% |
| Remuneration and social security | 454/9 | €1,000 | €8,276 | +€7,276 | +728% |
| Other amounts payable | 47/48 | €2,073 | €3,459 | +€1,386 | +66.9% |
| Remuneration, social security and pensions | 62 | - | €7,498 | +€7,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,407 | €153 | -€2,254 | -93.6% |
| Other operating charges | 640/8 | €734 | €390 | -€344 | -46.9% |
| Gross operating margin | 9900 | €99,155 | -€9,418 | -€108,573 | |
| Operating profit (loss) | 9901 | €96,014 | -€17,459 | -€113,473 | |
| Financial income | 75/76B | €2,117 | €163 | -€1,954 | -92.3% |
| Recurring financial income | 75 | €2,117 | €163 | -€1,954 | -92.3% |
| Financial charges | 65/66B | €3,080 | €1,788 | -€1,291 | -41.9% |
| Recurring financial charges | 65 | €3,080 | €1,788 | -€1,291 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €95,051 | -€19,085 | -€114,136 | |
| Income taxes | 67/77 | €23,810 | - | -€23,810 | |
| Profit (loss) for the period | 9904 | €71,241 | -€19,085 | -€90,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,241 | -€19,085 | -€90,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.