OZ ENES: 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.
OZ ENES
Largest movements
- Receivables within one year +€82,990
up €82,990 (+75.3%), from €110,213 to €193,203
of which Trade receivables: +€91,088
- Cash -€46,157
down €46,157 (-92.2%), from €50,056 to €3,899
mainly Receivables within one year (-€82,990) and Tax, wage and social debts (-€2,636)
- Stocks and contracts -€12,661
down €12,661 (-100%), from €12,661 to €0
- Deferred charges and accrued income +€2,500
new in 2024: €2,500
- Trade debts +€16,506
up €16,506 (+730%), from €2,262 to €18,768
- Profit (loss) carried forward +€11,668
up €11,668 (+8.8%), from €132,686 to €144,354
- Tax, wage and social debts -€2,636
down €2,636 (-8.5%), from €31,056 to €28,420
of which Remuneration and social security: -€2,634
- Gross operating margin -€83,641
down €83,641 (-72.2%), from €115,766 to €32,125
- Taxes -€22,556
down €22,556 (-78.9%), from €28,584 to €6,028
- Staff costs -€10,173
down €10,173 (-62.2%), from €16,360 to €6,187
- Other operating charges -€2,654
down €2,654 (-26.1%), from €10,178 to €7,524
- Financial charges -€2,482
down €2,482 (-87.9%), from €2,824 to €342
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,064 | €199,602 | +€25,538 | +14.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,134 | €0 | -€1,134 | -100% |
| Tangible fixed assets | 22/27 | €1,134 | €0 | -€1,134 | -100% |
| Plant, machinery and equipment | 23 | €1,134 | €0 | -€1,134 | -100% |
| Current assets | 29/58 | €172,930 | €199,602 | +€26,672 | +15.4% |
| Stocks and contracts in progress | 3 | €12,661 | €0 | -€12,661 | -100% |
| Stocks | 30/36 | €12,661 | €0 | -€12,661 | -100% |
| Amounts receivable within one year | 40/41 | €110,213 | €193,203 | +€82,990 | +75.3% |
| Trade receivables | 40 | - | €91,088 | +€91,088 | |
| Other amounts receivable | 41 | €110,213 | €102,115 | -€8,098 | -7.3% |
| Cash at bank and in hand | 54/58 | €50,056 | €3,899 | -€46,157 | -92.2% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €174,064 | €199,602 | +€25,538 | +14.7% |
| Equity | 10/15 | €140,746 | €152,414 | +€11,668 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,686 | €144,354 | +€11,668 | +8.8% |
| Amounts payable | 17/49 | €33,318 | €47,188 | +€13,870 | +41.6% |
| Amounts payable within one year | 42/48 | €33,318 | €47,188 | +€13,870 | +41.6% |
| Trade debts | 44 | €2,262 | €18,768 | +€16,506 | +730% |
| Suppliers | 440/4 | €2,262 | €18,768 | +€16,506 | +730% |
| Taxes, remuneration and social security | 45 | €31,056 | €28,420 | -€2,636 | -8.5% |
| Taxes | 450/3 | €28,422 | €28,420 | -€2 | 0.0% |
| Remuneration and social security | 454/9 | €2,634 | €0 | -€2,634 | -100% |
| Remuneration, social security and pensions | 62 | €16,360 | €6,187 | -€10,173 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €0 | -€216 | -100% |
| Other operating charges | 640/8 | €10,178 | €7,524 | -€2,654 | -26.1% |
| Non-recurring operating charges | 66A | - | €375 | +€375 | |
| Gross operating margin | 9900 | €115,766 | €32,125 | -€83,641 | -72.2% |
| Operating profit (loss) | 9901 | €89,011 | €18,039 | -€70,972 | -79.7% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €2,824 | €342 | -€2,482 | -87.9% |
| Recurring financial charges | 65 | €2,824 | €342 | -€2,482 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €86,187 | €17,697 | -€68,490 | -79.5% |
| Income taxes | 67/77 | €28,584 | €6,028 | -€22,556 | -78.9% |
| Profit (loss) for the period | 9904 | €57,602 | €11,669 | -€45,933 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,602 | €11,669 | -€45,933 | -79.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.