ENVIBOOR: 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.
ENVIBOOR
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€46,293
down €46,293 (-60.4%), from €76,700 to €30,407
- Receivables within one year +€4,530
up €4,530 (+27.9%), from €16,246 to €20,776
of which Trade receivables: +€5,557
- Reserves +€3,533
up €3,533 (+5.1%), from €68,855 to €72,388
of which Non-distributable reserves: +€1,855
- Tax, wage and social debts +€1,923
up €1,923, from €0 to €1,923
- Accrued charges and deferred income +€1,752
up €1,752 (+1390.5%), from €126 to €1,878
- Gross operating margin +€5,359
up €5,359, from -€830 to €4,529
- Taxes +€713
up €713, from €0 to €713
- Financial income +€708
new in 2025: €708
- Other operating charges +€405
up €405 (+79.3%), from €510 to €915
- Depreciation -€131
down €131 (-90.4%), from €145 to €14
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,960 | €101,183 | +€8,223 | +8.8% |
| Fixed assets | 21/28 | €14 | €0 | -€14 | -100.0% |
| Tangible fixed assets | 22/27 | €14 | €0 | -€14 | -100.0% |
| Plant, machinery and equipment | 23 | €14 | €0 | -€14 | -100.0% |
| Current assets | 29/58 | €92,946 | €101,183 | +€8,237 | +8.9% |
| Amounts receivable within one year | 40/41 | €16,246 | €20,776 | +€4,530 | +27.9% |
| Trade receivables | 40 | €14,872 | €20,429 | +€5,557 | +37.4% |
| Other amounts receivable | 41 | €1,374 | €347 | -€1,027 | -74.7% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €76,700 | €30,407 | -€46,293 | -60.4% |
| Total equity and liabilities | 10/49 | €92,960 | €101,183 | +€8,223 | +8.8% |
| Equity | 10/15 | €87,405 | €90,938 | +€3,533 | +4.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €68,855 | €72,388 | +€3,533 | +5.1% |
| Non-distributable reserves | 130/1 | €0 | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | €0 | €1,855 | +€1,855 | |
| Distributable reserves | 133 | €68,855 | €70,533 | +€1,678 | +2.4% |
| Amounts payable | 17/49 | €5,555 | €10,245 | +€4,690 | +84.4% |
| Amounts payable within one year | 42/48 | €5,429 | €8,367 | +€2,938 | +54.1% |
| Trade debts | 44 | €5,429 | €6,289 | +€860 | +15.8% |
| Suppliers | 440/4 | €5,429 | €6,289 | +€860 | +15.8% |
| Taxes, remuneration and social security | 45 | €0 | €1,923 | +€1,923 | |
| Taxes | 450/3 | €0 | €1,923 | +€1,923 | |
| Other amounts payable | 47/48 | - | €156 | +€156 | |
| Accrued charges and deferred income | 492/3 | €126 | €1,878 | +€1,752 | +1390.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €14 | -€131 | -90.4% |
| Other operating charges | 640/8 | €510 | €915 | +€405 | +79.3% |
| Gross operating margin | 9900 | -€830 | €4,529 | +€5,359 | |
| Operating profit (loss) | 9901 | -€1,486 | €3,600 | +€5,086 | |
| Financial income | 75/76B | - | €708 | +€708 | |
| Recurring financial income | 75 | - | €708 | +€708 | |
| Financial charges | 65/66B | €36 | €63 | +€27 | +75.0% |
| Recurring financial charges | 65 | €36 | €63 | +€27 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,522 | €4,245 | +€5,767 | |
| Income taxes | 67/77 | €0 | €713 | +€713 | |
| Profit (loss) for the period | 9904 | -€1,522 | €3,533 | +€5,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,522 | €3,533 | +€5,054 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.