ENSOMME: 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.
ENSOMME
Largest movements
- Cash -€12,672
down €12,672 (-8.4%), from €151,205 to €138,534
mainly Debts after one year (-€23,380) and Investment in fixed assets (net) (-€7,629)
- Tangible fixed assets -€9,095
down €9,095 (-2.7%), from €335,052 to €325,957
of which Land and buildings: -€9,448
- Debts after one year -€23,380
down €23,380 (-7.2%), from €325,169 to €301,789
of which Financial debts: -€13,380
- Trade debts -€5,327
no longer reported in 2025 (was €5,327)
- Depreciation +€1,151
up €1,151 (+7.4%), from €15,572 to €16,723
- Taxes +€875
up €875 (+16.4%), from €5,345 to €6,220
- Gross operating margin +€604
up €604 (+2.4%), from €25,145 to €25,749
- Financial income +€286
up €286 (+54.1%), from €528 to €813
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 | €503,109 | €479,155 | -€23,954 | -4.8% |
| Fixed assets | 21/28 | €335,052 | €325,957 | -€9,095 | -2.7% |
| Tangible fixed assets | 22/27 | €335,052 | €325,957 | -€9,095 | -2.7% |
| Land and buildings | 22 | €334,003 | €324,555 | -€9,448 | -2.8% |
| Furniture and vehicles | 24 | €1,049 | €1,402 | +€353 | +33.7% |
| Current assets | 29/58 | €168,057 | €153,198 | -€14,859 | -8.8% |
| Amounts receivable within one year | 40/41 | €16,852 | €14,664 | -€2,187 | -13.0% |
| Trade receivables | 40 | €11,085 | €5,990 | -€5,096 | -46.0% |
| Other amounts receivable | 41 | €5,767 | €8,675 | +€2,908 | +50.4% |
| Cash at bank and in hand | 54/58 | €151,205 | €138,534 | -€12,672 | -8.4% |
| Total equity and liabilities | 10/49 | €503,109 | €479,155 | -€23,954 | -4.8% |
| Equity | 10/15 | €138,780 | €141,188 | +€2,407 | +1.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €118,320 | €120,728 | +€2,407 | +2.0% |
| Distributable reserves | 133 | €118,320 | €120,728 | +€2,407 | +2.0% |
| Amounts payable | 17/49 | €364,328 | €337,967 | -€26,361 | -7.2% |
| Amounts payable after more than one year | 17 | €325,169 | €301,789 | -€23,380 | -7.2% |
| Financial debts | 170/4 | €20,169 | €6,789 | -€13,380 | -66.3% |
| Other amounts payable | 178/9 | €305,000 | €295,000 | -€10,000 | -3.3% |
| Amounts payable within one year | 42/48 | €39,159 | €36,179 | -€2,980 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €13,122 | €13,380 | +€258 | +2.0% |
| Trade debts | 44 | €5,327 | - | -€5,327 | |
| Suppliers | 440/4 | €5,327 | - | -€5,327 | |
| Taxes, remuneration and social security | 45 | €2,257 | €900 | -€1,357 | -60.1% |
| Taxes | 450/3 | €2,257 | €900 | -€1,357 | -60.1% |
| Other amounts payable | 47/48 | €18,452 | €21,898 | +€3,446 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,572 | €16,723 | +€1,151 | +7.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €25,145 | €25,749 | +€604 | +2.4% |
| Operating profit (loss) | 9901 | €9,044 | €8,482 | -€563 | -6.2% |
| Financial income | 75/76B | €528 | €813 | +€286 | +54.1% |
| Recurring financial income | 75 | €528 | €813 | +€286 | +54.1% |
| Financial charges | 65/66B | €861 | €667 | -€193 | -22.5% |
| Recurring financial charges | 65 | €861 | €667 | -€193 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €8,712 | €8,628 | -€84 | -1.0% |
| Income taxes | 67/77 | €5,345 | €6,220 | +€875 | +16.4% |
| Profit (loss) for the period | 9904 | €3,366 | €2,407 | -€959 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,366 | €2,407 | -€959 | -28.5% |
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 9 October 2026 via checked.be.