ENSOM: 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.
ENSOM
Largest movements
- Cash -€12,617
down €12,617 (-78.2%), from €16,127 to €3,510
mainly Receivables within one year (-€10,901) and Net result for the year (-€2,962)
- Receivables within one year +€10,901
up €10,901 (+31.7%), from €34,427 to €45,328
of which Other amounts receivable: +€13,635
- Tangible fixed assets -€1,016
down €1,016 (-71.8%), from €1,416 to €399
- Intangible fixed assets -€861
no longer reported in 2025 (was €861)
- Deferred charges and accrued income +€614
up €614 (+286%), from €215 to €828
- Reserves -€2,962
down €2,962 (-8.4%), from €35,087 to €32,125
- Tax, wage and social debts +€705
up €705 (+471%), from €150 to €854
- Gross operating margin +€10,307
up €10,307, from -€9,576 to €730
- Depreciation -€1,293
down €1,293 (-40.8%), from €3,170 to €1,878
- Other operating charges +€854
up €854 (+139%), from €612 to €1,466
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 | €54,561 | €51,580 | -€2,981 | -5.5% |
| Fixed assets | 21/28 | €3,792 | €1,914 | -€1,878 | -49.5% |
| Intangible fixed assets | 21 | €861 | - | -€861 | |
| Tangible fixed assets | 22/27 | €1,416 | €399 | -€1,016 | -71.8% |
| Furniture and vehicles | 24 | €1,416 | €399 | -€1,016 | -71.8% |
| Financial fixed assets | 28 | €1,515 | €1,515 | = | 0.0% |
| Current assets | 29/58 | €50,768 | €49,665 | -€1,103 | -2.2% |
| Amounts receivable within one year | 40/41 | €34,427 | €45,328 | +€10,901 | +31.7% |
| Trade receivables | 40 | €15,926 | €13,191 | -€2,735 | -17.2% |
| Other amounts receivable | 41 | €18,501 | €32,136 | +€13,635 | +73.7% |
| Cash at bank and in hand | 54/58 | €16,127 | €3,510 | -€12,617 | -78.2% |
| Deferred charges and accrued income | 490/1 | €215 | €828 | +€614 | +286% |
| Total equity and liabilities | 10/49 | €54,561 | €51,580 | -€2,981 | -5.5% |
| Equity | 10/15 | €53,687 | €50,725 | -€2,962 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,087 | €32,125 | -€2,962 | -8.4% |
| Distributable reserves | 133 | €35,087 | €32,125 | -€2,962 | -8.4% |
| Amounts payable | 17/49 | €873 | €854 | -€19 | -2.2% |
| Amounts payable within one year | 42/48 | €385 | €854 | +€469 | +122% |
| Trade debts | 44 | €236 | - | -€236 | |
| Suppliers | 440/4 | €236 | - | -€236 | |
| Taxes, remuneration and social security | 45 | €150 | €854 | +€705 | +471% |
| Taxes | 450/3 | €150 | €854 | +€705 | +471% |
| Accrued charges and deferred income | 492/3 | €488 | - | -€488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,170 | €1,878 | -€1,293 | -40.8% |
| Other operating charges | 640/8 | €612 | €1,466 | +€854 | +139% |
| Gross operating margin | 9900 | -€9,576 | €730 | +€10,307 | |
| Operating profit (loss) | 9901 | -€13,359 | -€2,614 | +€10,745 | +80.4% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.9% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.9% |
| Financial charges | 65/66B | €95 | €177 | +€81 | +85.5% |
| Recurring financial charges | 65 | €95 | €177 | +€81 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,443 | -€2,791 | +€10,652 | +79.2% |
| Income taxes | 67/77 | €150 | €171 | +€22 | +14.7% |
| Profit (loss) for the period | 9904 | -€13,592 | -€2,962 | +€10,630 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,592 | -€2,962 | +€10,630 | +78.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.