ENSIS: 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.
ENSIS
Largest movements
- Tangible fixed assets -€35,227
down €35,227 (-15.5%), from €226,901 to €191,674
- Cash +€13,320
up €13,320 (+63.1%), from €21,104 to €34,424
mainly Depreciation (+€35,227) and Other debts (+€32,697)
- Receivables within one year +€8,055
up €8,055 (+2.0%), from €402,738 to €410,793
- Accrued charges and deferred income -€46,710
down €46,710 (-100%), from €46,710 to €0
- Other debts +€32,697
up €32,697 (+3.6%), from €910,490 to €943,187
- Depreciation -€145,781
down €145,781 (-80.5%), from €181,008 to €35,227
- Financial charges -€46,680
down €46,680 (-99.7%), from €46,826 to €146
- Staff costs -€9,518
down €9,518 (-100%), from €9,518 to €0
- Gross operating margin +€6,374
up €6,374 (+24.9%), from €25,584 to €31,958
- Other operating charges -€498
down €498 (-15.3%), from €3,257 to €2,759
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €650,938 | €637,093 | -€13,845 | -2.1% |
| Fixed assets | 21/28 | €226,901 | €191,674 | -€35,227 | -15.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €226,901 | €191,674 | -€35,227 | -15.5% |
| Land and buildings | 22 | €226,901 | €191,674 | -€35,227 | -15.5% |
| Current assets | 29/58 | €424,037 | €445,419 | +€21,382 | +5.0% |
| Amounts receivable within one year | 40/41 | €402,738 | €410,793 | +€8,055 | +2.0% |
| Other amounts receivable | 41 | €402,738 | €410,793 | +€8,055 | +2.0% |
| Cash at bank and in hand | 54/58 | €21,104 | €34,424 | +€13,320 | +63.1% |
| Deferred charges and accrued income | 490/1 | €195 | €202 | +€7 | +3.7% |
| Total equity and liabilities | 10/49 | €650,938 | €637,093 | -€13,845 | -2.1% |
| Equity | 10/15 | -€307,975 | -€306,094 | +€1,881 | +0.6% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €2,863 | €2,863 | = | 0.0% |
| Distributable reserves | 133 | €2,863 | €2,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€910,837 | -€908,957 | +€1,881 | +0.2% |
| Amounts payable | 17/49 | €958,912 | €943,187 | -€15,725 | -1.6% |
| Amounts payable within one year | 42/48 | €912,202 | €943,187 | +€30,985 | +3.4% |
| Trade debts | 44 | €1,712 | €0 | -€1,712 | -100% |
| Suppliers | 440/4 | €1,712 | €0 | -€1,712 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €910,490 | €943,187 | +€32,697 | +3.6% |
| Accrued charges and deferred income | 492/3 | €46,710 | €0 | -€46,710 | -100% |
| Remuneration, social security and pensions | 62 | €9,518 | €0 | -€9,518 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,008 | €35,227 | -€145,781 | -80.5% |
| Other operating charges | 640/8 | €3,257 | €2,759 | -€498 | -15.3% |
| Gross operating margin | 9900 | €25,584 | €31,958 | +€6,374 | +24.9% |
| Operating profit (loss) | 9901 | -€168,199 | -€6,028 | +€162,171 | +96.4% |
| Financial income | 75/76B | €7,897 | €8,055 | +€158 | +2.0% |
| Recurring financial income | 75 | €7,897 | €8,055 | +€158 | +2.0% |
| Financial charges | 65/66B | €46,826 | €146 | -€46,680 | -99.7% |
| Recurring financial charges | 65 | €46,826 | €146 | -€46,680 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€207,128 | €1,881 | +€209,009 | |
| Profit (loss) for the period | 9904 | -€207,128 | €1,881 | +€209,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€207,128 | €1,881 | +€209,009 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.