TOP ENJOY!: 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.
TOP ENJOY!
Largest movements
- Tangible fixed assets -€13,760
down €13,760 (-17.8%), from €77,237 to €63,478
of which Plant, machinery and equipment: -€11,317
- Receivables within one year -€1,348
down €1,348 (-15.2%), from €8,883 to €7,536
- Debts after one year -€8,124
down €8,124 (-51.8%), from €15,689 to €7,565
- Other debts -€7,108
down €7,108 (-12.9%), from €55,293 to €48,185
- Profit (loss) carried forward +€3,239
up €3,239 (+30.7%), from -€10,566 to -€7,327
- Tax, wage and social debts -€2,378
down €2,378 (-37.3%), from €6,371 to €3,993
of which Remuneration and social security: -€1,750
- Gross operating margin -€10,575
down €10,575 (-31.5%), from €33,558 to €22,984
- Taxes -€1,900
down €1,900 (-35.8%), from €5,310 to €3,410
- Depreciation +€341
up €341 (+2.4%), from €14,298 to €14,639
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 | €98,363 | €83,367 | -€14,995 | -15.2% |
| Fixed assets | 21/28 | €79,237 | €64,598 | -€14,639 | -18.5% |
| Intangible fixed assets | 21 | €880 | - | -€880 | |
| Tangible fixed assets | 22/27 | €77,237 | €63,478 | -€13,760 | -17.8% |
| Plant, machinery and equipment | 23 | €68,662 | €57,344 | -€11,317 | -16.5% |
| Furniture and vehicles | 24 | €8,576 | €6,133 | -€2,442 | -28.5% |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €19,126 | €18,770 | -€356 | -1.9% |
| Stocks and contracts in progress | 3 | €7,450 | €7,200 | -€250 | -3.4% |
| Stocks | 30/36 | €7,450 | €7,200 | -€250 | -3.4% |
| Amounts receivable within one year | 40/41 | €8,883 | €7,536 | -€1,348 | -15.2% |
| Other amounts receivable | 41 | €8,883 | €7,536 | -€1,348 | -15.2% |
| Cash at bank and in hand | 54/58 | €2,792 | €3,634 | +€842 | +30.1% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €98,363 | €83,367 | -€14,995 | -15.2% |
| Equity | 10/15 | €8,034 | €11,273 | +€3,239 | +40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,566 | -€7,327 | +€3,239 | +30.7% |
| Amounts payable | 17/49 | €90,328 | €72,094 | -€18,234 | -20.2% |
| Amounts payable after more than one year | 17 | €15,689 | €7,565 | -€8,124 | -51.8% |
| Financial debts | 170/4 | €15,689 | €7,565 | -€8,124 | -51.8% |
| Amounts payable within one year | 42/48 | €74,639 | €64,529 | -€10,109 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €7,993 | €8,124 | +€131 | +1.6% |
| Trade debts | 44 | €4,982 | €4,227 | -€755 | -15.2% |
| Suppliers | 440/4 | €4,982 | €4,227 | -€755 | -15.2% |
| Taxes, remuneration and social security | 45 | €6,371 | €3,993 | -€2,378 | -37.3% |
| Taxes | 450/3 | €4,621 | €3,993 | -€628 | -13.6% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €55,293 | €48,185 | -€7,108 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,298 | €14,639 | +€341 | +2.4% |
| Other operating charges | 640/8 | €772 | €618 | -€154 | -19.9% |
| Non-recurring operating charges | 66A | - | €24 | +€24 | |
| Gross operating margin | 9900 | €33,558 | €22,984 | -€10,575 | -31.5% |
| Operating profit (loss) | 9901 | €18,489 | €7,702 | -€10,787 | -58.3% |
| Financial income | 75/76B | €24 | €4 | -€20 | -82.7% |
| Recurring financial income | 75 | €24 | €4 | -€20 | -82.7% |
| Financial charges | 65/66B | €1,234 | €1,058 | -€177 | -14.3% |
| Recurring financial charges | 65 | €1,234 | €1,058 | -€177 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €17,278 | €6,649 | -€10,629 | -61.5% |
| Income taxes | 67/77 | €5,310 | €3,410 | -€1,900 | -35.8% |
| Profit (loss) for the period | 9904 | €11,969 | €3,239 | -€8,730 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,969 | €3,239 | -€8,730 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.