ENZO: 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.
ENZO
Largest movements
- Receivables within one year -€55,003
down €55,003 (-89.8%), from €61,225 to €6,223
- Cash +€10,706
up €10,706 (+101.0%), from €10,602 to €21,308
mainly Receivables within one year (+€55,003) and Depreciation (+€2,593)
- Tangible fixed assets +€7,487
up €7,487 (+46.9%), from €15,968 to €23,455
of which Plant, machinery and equipment: +€6,757
- Profit (loss) carried forward -€16,218
down €16,218, from €12,208 to -€4,010
- Debts after one year -€14,077
down €14,077 (-20.6%), from €68,441 to €54,364
- Trade debts -€6,403
down €6,403 (-91.5%), from €6,996 to €592
- Gross operating margin -€33,469
down €33,469 (-59.1%), from €56,644 to €23,175
- Staff costs -€8,625
down €8,625 (-21.8%), from €39,618 to €30,993
- Taxes +€1,583
new in 2023: €1,583
- Other operating charges -€1,002
down €1,002 (-26.5%), from €3,784 to €2,782
- Depreciation +€798
up €798 (+44.5%), from €1,795 to €2,593
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,256 | €51,446 | -€36,809 | -41.7% |
| Fixed assets | 21/28 | €16,428 | €23,915 | +€7,487 | +45.6% |
| Tangible fixed assets | 22/27 | €15,968 | €23,455 | +€7,487 | +46.9% |
| Plant, machinery and equipment | 23 | €13,102 | €19,860 | +€6,757 | +51.6% |
| Furniture and vehicles | 24 | €2,866 | €3,595 | +€730 | +25.5% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €71,827 | €27,531 | -€44,296 | -61.7% |
| Amounts receivable within one year | 40/41 | €61,225 | €6,223 | -€55,003 | -89.8% |
| Other amounts receivable | 41 | €61,225 | €6,223 | -€55,003 | -89.8% |
| Cash at bank and in hand | 54/58 | €10,602 | €21,308 | +€10,706 | +101.0% |
| Total equity and liabilities | 10/49 | €88,256 | €51,446 | -€36,809 | -41.7% |
| Equity | 10/15 | €12,708 | -€3,510 | -€16,218 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Outside capital | 11 | €500 | €500 | = | 0.0% |
| Share premium | 1100/10 | - | €500 | +€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €12,208 | -€4,010 | -€16,218 | |
| Amounts payable | 17/49 | €75,547 | €54,956 | -€20,591 | -27.3% |
| Amounts payable after more than one year | 17 | €68,441 | €54,364 | -€14,077 | -20.6% |
| Financial debts | 170/4 | €68,441 | €54,364 | -€14,077 | -20.6% |
| Amounts payable within one year | 42/48 | €7,107 | €592 | -€6,514 | -91.7% |
| Trade debts | 44 | €6,996 | €592 | -€6,403 | -91.5% |
| Suppliers | 440/4 | €6,996 | €592 | -€6,403 | -91.5% |
| Taxes, remuneration and social security | 45 | €111 | - | -€111 | |
| Taxes | 450/3 | €111 | - | -€111 | |
| Remuneration, social security and pensions | 62 | €39,618 | €30,993 | -€8,625 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,795 | €2,593 | +€798 | +44.5% |
| Other operating charges | 640/8 | €3,784 | €2,782 | -€1,002 | -26.5% |
| Gross operating margin | 9900 | €56,644 | €23,175 | -€33,469 | -59.1% |
| Operating profit (loss) | 9901 | €11,447 | -€13,193 | -€24,640 | |
| Financial income | 75/76B | €1,288 | €666 | -€622 | -48.3% |
| Recurring financial income | 75 | €1,288 | €666 | -€622 | -48.3% |
| Financial charges | 65/66B | €2,351 | €2,108 | -€243 | -10.3% |
| Recurring financial charges | 65 | €2,351 | €2,108 | -€243 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €10,384 | -€14,635 | -€25,019 | |
| Income taxes | 67/77 | - | €1,583 | +€1,583 | |
| Profit (loss) for the period | 9904 | €10,384 | -€16,218 | -€26,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,384 | -€16,218 | -€26,602 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.