IMMO ENYA: 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.
IMMO ENYA
Largest movements
- Tangible fixed assets -€18,850
down €18,850 (-6.9%), from €272,801 to €253,951
- Debts after one year -€30,506
down €30,506 (-20.5%), from €149,014 to €118,508
of which Financial debts: -€33,647
- Reserves +€9,254
up €9,254 (+15.1%), from €61,324 to €70,578
- Gross operating margin -€2,697
down €2,697 (-6.1%), from €44,388 to €41,691
- Taxes -€816
down €816 (-19.5%), from €4,185 to €3,369
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,679 | €254,894 | -€18,785 | -6.9% |
| Fixed assets | 21/28 | €272,801 | €253,951 | -€18,850 | -6.9% |
| Tangible fixed assets | 22/27 | €272,801 | €253,951 | -€18,850 | -6.9% |
| Land and buildings | 22 | €272,801 | €253,951 | -€18,850 | -6.9% |
| Current assets | 29/58 | €878 | €943 | +€65 | +7.4% |
| Amounts receivable within one year | 40/41 | €243 | €5 | -€238 | -97.9% |
| Other amounts receivable | 41 | €243 | €5 | -€238 | -97.9% |
| Cash at bank and in hand | 54/58 | €635 | €938 | +€303 | +47.7% |
| Total equity and liabilities | 10/49 | €273,679 | €254,894 | -€18,785 | -6.9% |
| Equity | 10/15 | €81,324 | €90,578 | +€9,254 | +11.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,324 | €70,578 | +€9,254 | +15.1% |
| Distributable reserves | 133 | €61,324 | €70,578 | +€9,254 | +15.1% |
| Amounts payable | 17/49 | €192,355 | €164,316 | -€28,039 | -14.6% |
| Amounts payable after more than one year | 17 | €149,014 | €118,508 | -€30,506 | -20.5% |
| Financial debts | 170/4 | €130,665 | €97,018 | -€33,647 | -25.8% |
| Other amounts payable | 178/9 | €18,349 | €21,490 | +€3,141 | +17.1% |
| Amounts payable within one year | 42/48 | €38,219 | €38,693 | +€474 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €32,356 | €33,646 | +€1,290 | +4.0% |
| Trade debts | 44 | €1,000 | €1,000 | = | 0.0% |
| Suppliers | 440/4 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,185 | €3,369 | -€816 | -19.5% |
| Taxes | 450/3 | €4,185 | €3,369 | -€816 | -19.5% |
| Other amounts payable | 47/48 | €678 | €678 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,122 | €7,115 | +€1,993 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,850 | €18,850 | = | 0.0% |
| Other operating charges | 640/8 | €2,914 | €3,139 | +€225 | +7.7% |
| Gross operating margin | 9900 | €44,388 | €41,691 | -€2,697 | -6.1% |
| Operating profit (loss) | 9901 | €22,624 | €19,702 | -€2,922 | -12.9% |
| Financial charges | 65/66B | €7,266 | €7,079 | -€187 | -2.6% |
| Recurring financial charges | 65 | €7,266 | €7,079 | -€187 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €15,358 | €12,623 | -€2,735 | -17.8% |
| Income taxes | 67/77 | €4,185 | €3,369 | -€816 | -19.5% |
| Profit (loss) for the period | 9904 | €11,173 | €9,254 | -€1,919 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,173 | €9,254 | -€1,919 | -17.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.