ENSPIRIT: 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.
ENSPIRIT
Largest movements
- Financial fixed assets +€100,000
up €100,000 (+338.6%), from €29,536 to €129,536
- Cash +€93,371
up €93,371 (+84.9%), from €110,018 to €203,388
mainly Net result for the year (+€128,204) and Trade debts (+€93,697)
- Receivables within one year +€73,770
up €73,770 (+36.9%), from €199,742 to €273,512
of which Trade receivables: +€78,949
- Intangible fixed assets -€7,329
down €7,329 (-22.4%), from €32,648 to €25,319
- Trade debts +€93,697
up €93,697 (+159.3%), from €58,828 to €152,525
- Other debts +€65,042
up €65,042 (+89.1%), from €72,978 to €138,020
- Profit (loss) carried forward +€50,204
up €50,204 (+26.4%), from €190,171 to €240,375
- Tax, wage and social debts +€48,728
up €48,728 (+140.6%), from €34,655 to €83,383
of which Taxes: +€49,666
- Gross operating margin +€183,692
up €183,692 (+655.5%), from €28,025 to €211,717
- Taxes +€38,425
up €38,425 (+19197.3%), from €200 to €38,625
- Staff costs +€8,649
up €8,649 (+31.9%), from €27,139 to €35,788
- Depreciation +€3,629
up €3,629 (+64.2%), from €5,656 to €9,285
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 | €379,675 | €636,772 | +€257,097 | +67.7% |
| Fixed assets | 21/28 | €66,168 | €156,883 | +€90,715 | +137.1% |
| Intangible fixed assets | 21 | €32,648 | €25,319 | -€7,329 | -22.4% |
| Tangible fixed assets | 22/27 | €3,984 | €2,028 | -€1,956 | -49.1% |
| Furniture and vehicles | 24 | €3,984 | €2,028 | -€1,956 | -49.1% |
| Financial fixed assets | 28 | €29,536 | €129,536 | +€100,000 | +338.6% |
| Current assets | 29/58 | €313,507 | €479,889 | +€166,382 | +53.1% |
| Amounts receivable within one year | 40/41 | €199,742 | €273,512 | +€73,770 | +36.9% |
| Trade receivables | 40 | €194,563 | €273,512 | +€78,949 | +40.6% |
| Other amounts receivable | 41 | €5,179 | - | -€5,179 | |
| Cash at bank and in hand | 54/58 | €110,018 | €203,388 | +€93,371 | +84.9% |
| Deferred charges and accrued income | 490/1 | €3,748 | €2,990 | -€758 | -20.2% |
| Total equity and liabilities | 10/49 | €379,675 | €636,772 | +€257,097 | +67.7% |
| Equity | 10/15 | €210,576 | €260,780 | +€50,204 | +23.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €190,171 | €240,375 | +€50,204 | +26.4% |
| Amounts payable | 17/49 | €169,099 | €375,992 | +€206,893 | +122.4% |
| Amounts payable within one year | 42/48 | €166,461 | €373,928 | +€207,467 | +124.6% |
| Trade debts | 44 | €58,828 | €152,525 | +€93,697 | +159.3% |
| Suppliers | 440/4 | €58,828 | €152,525 | +€93,697 | +159.3% |
| Taxes, remuneration and social security | 45 | €34,655 | €83,383 | +€48,728 | +140.6% |
| Taxes | 450/3 | €30,822 | €80,488 | +€49,666 | +161.1% |
| Remuneration and social security | 454/9 | €3,833 | €2,895 | -€938 | -24.5% |
| Other amounts payable | 47/48 | €72,978 | €138,020 | +€65,042 | +89.1% |
| Accrued charges and deferred income | 492/3 | €2,637 | €2,064 | -€573 | -21.7% |
| Remuneration, social security and pensions | 62 | €27,139 | €35,788 | +€8,649 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,656 | €9,285 | +€3,629 | +64.2% |
| Other operating charges | 640/8 | €13 | €85 | +€72 | +564.3% |
| Gross operating margin | 9900 | €28,025 | €211,717 | +€183,692 | +655.5% |
| Operating profit (loss) | 9901 | -€4,783 | €166,558 | +€171,341 | |
| Financial income | 75/76B | €597 | €1,101 | +€504 | +84.3% |
| Recurring financial income | 75 | €597 | €1,101 | +€504 | +84.3% |
| Financial charges | 65/66B | €1,059 | €831 | -€229 | -21.6% |
| Recurring financial charges | 65 | €1,059 | €831 | -€229 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,245 | €166,829 | +€172,074 | |
| Income taxes | 67/77 | €200 | €38,625 | +€38,425 | +19197.3% |
| Profit (loss) for the period | 9904 | -€5,445 | €128,204 | +€133,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,445 | €128,204 | +€133,649 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.