ENSEMBLIER: 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.
ENSEMBLIER
Largest movements
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash +€27,756
up €27,756 (+22.8%), from €121,627 to €149,383
mainly Net result for the year (+€86,525) and Other debts (+€38,860)
- Tangible fixed assets +€15,860
up €15,860 (+59.4%), from €26,694 to €42,554
of which Furniture and vehicles: +€16,056
- Reserves +€46,605
up €46,605 (+23.2%), from €200,800 to €247,404
of which Distributable reserves: +€46,605
- Other debts +€38,860
up €38,860 (+534.7%), from €7,267 to €46,128
- Trade debts +€15,965
up €15,965 (+473.3%), from €3,373 to €19,338
- Tax, wage and social debts -€10,709
down €10,709 (-40.7%), from €26,295 to €15,586
of which Taxes: -€6,959
- Gross operating margin +€24,320
up €24,320 (+24.0%), from €101,309 to €125,629
- Taxes +€7,861
up €7,861 (+29.4%), from €26,703 to €34,564
- Financial income +€3,195
up €3,195 (+15974450.0%), from €0 to €3,195
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.
Cash bridge derived
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 | €283,313 | €374,034 | +€90,722 | +32.0% |
| Fixed assets | 21/28 | €26,694 | €42,554 | +€15,860 | +59.4% |
| Tangible fixed assets | 22/27 | €26,694 | €42,554 | +€15,860 | +59.4% |
| Land and buildings | 22 | €22,544 | €24,757 | +€2,214 | +9.8% |
| Plant, machinery and equipment | 23 | €4,077 | €1,668 | -€2,409 | -59.1% |
| Furniture and vehicles | 24 | €73 | €16,129 | +€16,056 | +21976.1% |
| Current assets | 29/58 | €256,619 | €331,480 | +€74,861 | +29.2% |
| Amounts receivable within one year | 40/41 | €32,412 | €29,767 | -€2,645 | -8.2% |
| Trade receivables | 40 | €32,412 | €29,767 | -€2,645 | -8.2% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €121,627 | €149,383 | +€27,756 | +22.8% |
| Deferred charges and accrued income | 490/1 | €2,580 | €2,330 | -€250 | -9.7% |
| Total equity and liabilities | 10/49 | €283,313 | €374,034 | +€90,722 | +32.0% |
| Equity | 10/15 | €246,377 | €292,982 | +€46,605 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,800 | €247,404 | +€46,605 | +23.2% |
| 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 | €198,940 | €245,544 | +€46,605 | +23.4% |
| Profit (loss) carried forward | 14 | €26,978 | €26,978 | = | 0.0% |
| Amounts payable | 17/49 | €36,935 | €81,052 | +€44,117 | +119.4% |
| Amounts payable within one year | 42/48 | €36,935 | €81,052 | +€44,117 | +119.4% |
| Trade debts | 44 | €3,373 | €19,338 | +€15,965 | +473.3% |
| Suppliers | 440/4 | €3,373 | €19,338 | +€15,965 | +473.3% |
| Taxes, remuneration and social security | 45 | €26,295 | €15,586 | -€10,709 | -40.7% |
| Taxes | 450/3 | €22,546 | €15,586 | -€6,959 | -30.9% |
| Remuneration and social security | 454/9 | €3,749 | - | -€3,749 | |
| Other amounts payable | 47/48 | €7,267 | €46,128 | +€38,860 | +534.7% |
| Non-recurring operating income | 76A | €5,992 | - | -€5,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,082 | €7,037 | -€45 | -0.6% |
| Other operating charges | 640/8 | €842 | €630 | -€212 | -25.2% |
| Gross operating margin | 9900 | €101,309 | €125,629 | +€24,320 | +24.0% |
| Operating profit (loss) | 9901 | €93,386 | €117,962 | +€24,576 | +26.3% |
| Financial income | 75/76B | €0 | €3,195 | +€3,195 | +15974450.0% |
| Recurring financial income | 75 | €0 | €3,195 | +€3,195 | +15974450.0% |
| Financial charges | 65/66B | €56 | €68 | +€12 | +21.0% |
| Recurring financial charges | 65 | €56 | €68 | +€12 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €93,330 | €121,089 | +€27,759 | +29.7% |
| Income taxes | 67/77 | €26,703 | €34,564 | +€7,861 | +29.4% |
| Profit (loss) for the period | 9904 | €66,627 | €86,525 | +€19,898 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,627 | €86,525 | +€19,898 | +29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.