Do expenses (e.g. pension expenses) have an effect on the enterprise value?

Going through the 3 statements, I assume that expenses (e.g. pension expenses) have no effect on the PA. 
Example: Expense of 100 (tax 30%) -> reduce net income by 70 -> CF is also reduced by 70. 
That means the equity decreases by 70 and the cash balance on the assets side decreases by 70.
In conclusion that means for the EV-EqV-Bridge: Equity decreases by 70 but at the same time you deduct 70 cash LESS in the bridge. The change in the bridge is therefore 0.

Is that right?

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