ENYGM: 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.
ENYGM
Largest movements
- Tangible fixed assets +€105,852
up €105,852 (+37.1%), from €285,659 to €391,512
of which Land and buildings: +€91,361
- Deferred charges and accrued income -€27,472
down €27,472 (-35.5%), from €77,400 to €49,928
- Other debts +€176,272
up €176,272 (+254%), from €69,353 to €245,625
- Reserves -€141,109
down €141,109 (-46.1%), from €306,316 to €165,207
of which Distributable reserves: -€141,109
- Debts after one year +€42,498
up €42,498 (+22.2%), from €191,747 to €234,245
- Depreciation +€3,705
up €3,705 (+37.2%), from €9,958 to €13,663
- Gross operating margin -€2,704
down €2,704 (-2.7%), from €98,374 to €95,670
- Taxes -€2,526
down €2,526 (-11.9%), from €21,219 to €18,693
- Financial charges +€2,444
up €2,444 (+28.7%), from €8,524 to €10,969
- Other operating charges +€1,868
up €1,868 (+482%), from €387 to €2,256
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 | €613,307 | €696,480 | +€83,173 | +13.6% |
| Fixed assets | 21/28 | €285,659 | €391,512 | +€105,852 | +37.1% |
| Tangible fixed assets | 22/27 | €285,659 | €391,512 | +€105,852 | +37.1% |
| Land and buildings | 22 | €271,620 | €362,981 | +€91,361 | +33.6% |
| Plant, machinery and equipment | 23 | €527 | €16,350 | +€15,823 | +3,005% |
| Furniture and vehicles | 24 | €13,513 | €12,181 | -€1,332 | -9.9% |
| Current assets | 29/58 | €327,648 | €304,968 | -€22,680 | -6.9% |
| Amounts receivable within one year | 40/41 | €2,818 | €5,757 | +€2,939 | +104% |
| Trade receivables | 40 | €2,818 | - | -€2,818 | |
| Other amounts receivable | 41 | - | €5,757 | +€5,757 | |
| Current investments | 50/53 | €23,415 | €23,415 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €224,014 | €225,868 | +€1,854 | +0.8% |
| Deferred charges and accrued income | 490/1 | €77,400 | €49,928 | -€27,472 | -35.5% |
| Total equity and liabilities | 10/49 | €613,307 | €696,480 | +€83,173 | +13.6% |
| Equity | 10/15 | €324,916 | €183,807 | -€141,109 | -43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €306,316 | €165,207 | -€141,109 | -46.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €304,456 | €163,347 | -€141,109 | -46.3% |
| Amounts payable | 17/49 | €288,391 | €512,673 | +€224,282 | +77.8% |
| Amounts payable after more than one year | 17 | €191,747 | €234,245 | +€42,498 | +22.2% |
| Financial debts | 170/4 | €191,747 | €234,245 | +€42,498 | +22.2% |
| Amounts payable within one year | 42/48 | €96,626 | €278,427 | +€181,801 | +188% |
| Current portion of amounts payable after more than one year | 42 | €13,443 | €17,973 | +€4,530 | +33.7% |
| Trade debts | 44 | €10,933 | €11,375 | +€442 | +4.0% |
| Suppliers | 440/4 | €10,933 | €11,375 | +€442 | +4.0% |
| Taxes, remuneration and social security | 45 | €2,897 | €3,454 | +€557 | +19.2% |
| Taxes | 450/3 | €2,897 | €3,454 | +€557 | +19.2% |
| Other amounts payable | 47/48 | €69,353 | €245,625 | +€176,272 | +254% |
| Accrued charges and deferred income | 492/3 | €17 | - | -€17 | |
| Non-recurring operating income | 76A | €0 | €3 | +€3 | +1,268% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,958 | €13,663 | +€3,705 | +37.2% |
| Other operating charges | 640/8 | €387 | €2,256 | +€1,868 | +482% |
| Non-recurring operating charges | 66A | €143 | €30 | -€112 | -78.9% |
| Gross operating margin | 9900 | €98,374 | €95,670 | -€2,704 | -2.7% |
| Operating profit (loss) | 9901 | €87,887 | €79,722 | -€8,165 | -9.3% |
| Financial income | 75/76B | €803 | €1,911 | +€1,108 | +138% |
| Recurring financial income | 75 | €803 | €1,911 | +€1,108 | +138% |
| Financial charges | 65/66B | €8,524 | €10,969 | +€2,444 | +28.7% |
| Recurring financial charges | 65 | €8,524 | €10,969 | +€2,444 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €80,165 | €70,664 | -€9,501 | -11.9% |
| Income taxes | 67/77 | €21,219 | €18,693 | -€2,526 | -11.9% |
| Profit (loss) for the period | 9904 | €58,946 | €51,971 | -€6,975 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,946 | €51,971 | -€6,975 | -11.8% |
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 14 October 2026 via checked.be.