ENS CONCEPT: 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.
ENS CONCEPT
Largest movements
- Tangible fixed assets +€9,923
up €9,923 (+86.8%), from €11,438 to €21,361
- Cash +€2,755
up €2,755 (+3.7%), from €74,658 to €77,413
mainly Net result for the year (+€14,881) and Depreciation (+€5,577)
- Profit (loss) carried forward +€14,881
up €14,881 (+28.1%), from €52,933 to €67,815
- Tax, wage and social debts +€2,664
up €2,664 (+1664.8%), from €160 to €2,824
of which Taxes: +€2,824
- Trade debts -€2,160
down €2,160 (-31.4%), from €6,889 to €4,729
- Other debts -€1,452
down €1,452 (-5.3%), from €27,377 to €25,925
- Gross operating margin -€5,006
down €5,006 (-15.0%), from €33,356 to €28,349
- Depreciation +€3,015
up €3,015 (+117.7%), from €2,562 to €5,577
- Financial charges -€527
down €527 (-81.6%), from €646 to €119
- Other operating charges +€402
up €402 (+103.5%), from €389 to €791
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 | €95,359 | €109,293 | +€13,933 | +14.6% |
| Fixed assets | 21/28 | €11,438 | €21,361 | +€9,923 | +86.8% |
| Tangible fixed assets | 22/27 | €11,438 | €21,361 | +€9,923 | +86.8% |
| Furniture and vehicles | 24 | €11,438 | €21,361 | +€9,923 | +86.8% |
| Current assets | 29/58 | €83,922 | €87,932 | +€4,011 | +4.8% |
| Amounts receivable within one year | 40/41 | €9,263 | €9,756 | +€493 | +5.3% |
| Trade receivables | 40 | €3,262 | €6,233 | +€2,971 | +91.1% |
| Other amounts receivable | 41 | €6,001 | €3,523 | -€2,478 | -41.3% |
| Cash at bank and in hand | 54/58 | €74,658 | €77,413 | +€2,755 | +3.7% |
| Deferred charges and accrued income | 490/1 | - | €763 | +€763 | |
| Total equity and liabilities | 10/49 | €95,359 | €109,293 | +€13,933 | +14.6% |
| Equity | 10/15 | €60,933 | €75,815 | +€14,881 | +24.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,933 | €67,815 | +€14,881 | +28.1% |
| Amounts payable | 17/49 | €34,426 | €33,478 | -€948 | -2.8% |
| Amounts payable within one year | 42/48 | €34,426 | €33,478 | -€948 | -2.8% |
| Trade debts | 44 | €6,889 | €4,729 | -€2,160 | -31.4% |
| Suppliers | 440/4 | €6,889 | €4,729 | -€2,160 | -31.4% |
| Taxes, remuneration and social security | 45 | €160 | €2,824 | +€2,664 | +1664.8% |
| Taxes | 450/3 | - | €2,824 | +€2,824 | |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €27,377 | €25,925 | -€1,452 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,562 | €5,577 | +€3,015 | +117.7% |
| Other operating charges | 640/8 | €389 | €791 | +€402 | +103.5% |
| Gross operating margin | 9900 | €33,356 | €28,349 | -€5,006 | -15.0% |
| Operating profit (loss) | 9901 | €30,405 | €21,981 | -€8,424 | -27.7% |
| Financial income | 75/76B | €22 | €49 | +€26 | +118.3% |
| Recurring financial income | 75 | €22 | €49 | +€26 | +118.3% |
| Financial charges | 65/66B | €646 | €119 | -€527 | -81.6% |
| Recurring financial charges | 65 | €646 | €119 | -€527 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €29,781 | €21,911 | -€7,870 | -26.4% |
| Income taxes | 67/77 | €6,967 | €7,029 | +€62 | +0.9% |
| Profit (loss) for the period | 9904 | €22,814 | €14,881 | -€7,932 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,814 | €14,881 | -€7,932 | -34.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.