ASBL L'ENTREP'EAU: 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.
What changed
ASBL L'ENTREP'EAU
NACE 47.793, Retail sale of other second-hand goods, excluding clothing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,252
2024 · €13,115-€8,863
Equity
€340,318
2024 · €336,066+€4,252
Cash
€217,888
2024 · €158,363+€59,525
Balance sheet total
€927,956
2024 · €910,069+€17,887
Largest movements
Assets
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Receivables within one year +€67,944
up €67,944 (+90.6%), from €75,008 to €142,952
of which Trade receivables: +€64,839
- Cash +€59,525
up €59,525 (+37.6%), from €158,363 to €217,888
mainly Current investments (+€150,000) and Depreciation (+€49,486)
- Tangible fixed assets +€34,418
up €34,418 (+7.9%), from €435,988 to €470,406
of which Land and buildings: +€40,189
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Purchases and services -€13,058
down €13,058 (-10.8%), from €120,714 to €107,656
- Turnover -€12,094
down €12,094 (-2.3%), from €535,626 to €523,532
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.
Result 2024
€13,115
Gross operating margin
+€4,054
Staff costs
-€7,279
Depreciation
-€4,402
Other operating charges
-€4,381
Other operating items
+€4,331
Financial income
-€571
Financial charges
-€614
Result 2025
€4,252
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€6,716
Investment
+€61,096
Financing
+€5,144
Cash 2024
€158,363
From operations (derived)
-€6,716
Net result for the year
+€4,252
Depreciation
+€49,486
Stocks and contracts
+€1,264
Receivables within one year
-€67,944
Deferred charges and accrued income
-€2,265
Provisions
+€0
Debts within one year
+€9,087
Accrued charges and deferred income
-€597
Investment (derived)
+€61,096
Investment in fixed assets (net)
-€88,904
Current investments
+€150,000
Financing
+€5,144
Debts after one year
+€5,145
Contributions, distributions and other
-€0
Cash 2025
€217,888
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €910,069 | €927,956 | +€17,887 | +2.0% |
| Fixed assets | 21/28 | €465,988 | €505,406 | +€39,418 | +8.5% |
| Tangible fixed assets | 22/27 | €435,988 | €470,406 | +€34,418 | +7.9% |
| Land and buildings | 22 | €367,547 | €407,736 | +€40,189 | +10.9% |
| Plant, machinery and equipment | 23 | €10,266 | €10,622 | +€356 | +3.5% |
| Furniture and vehicles | 24 | €41,575 | €43,748 | +€2,173 | +5.2% |
| Leasing and similar rights | 25 | €16,600 | €8,300 | -€8,300 | -50.0% |
| Financial fixed assets | 28 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Current assets | 29/58 | €444,081 | €422,550 | -€21,531 | -4.8% |
| Stocks and contracts in progress | 3 | €43,392 | €42,128 | -€1,264 | -2.9% |
| Stocks | 30/36 | €43,392 | €42,128 | -€1,264 | -2.9% |
| Amounts receivable within one year | 40/41 | €75,008 | €142,952 | +€67,944 | +90.6% |
| Trade receivables | 40 | €73,283 | €138,122 | +€64,839 | +88.5% |
| Other amounts receivable | 41 | €1,725 | €4,830 | +€3,105 | +180% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €158,363 | €217,888 | +€59,525 | +37.6% |
| Deferred charges and accrued income | 490/1 | €17,318 | €19,583 | +€2,265 | +13.1% |
| Total equity and liabilities | 10/49 | €910,069 | €927,956 | +€17,887 | +2.0% |
| Equity | 10/15 | €336,066 | €340,318 | +€4,252 | +1.3% |
| Contributions | 10/11 | €65,113 | €65,113 | -€0 | 0.0% |
| Capital | 10 | €65,113 | €65,113 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €270,953 | €275,205 | +€4,252 | +1.6% |
| Provisions and deferred taxes | 16 | €49,319 | €49,319 | +€0 | 0.0% |
| Provisions for liabilities and charges | 160/5 | €49,319 | €49,319 | +€0 | 0.0% |
| Environmental obligations | 163 | €49,319 | €49,319 | +€0 | 0.0% |
| Amounts payable | 17/49 | €524,684 | €538,319 | +€13,635 | +2.6% |
| Amounts payable after more than one year | 17 | €320,075 | €325,220 | +€5,145 | +1.6% |
| Financial debts | 170/4 | €320,075 | €325,220 | +€5,145 | +1.6% |
| Amounts payable within one year | 42/48 | €204,012 | €213,099 | +€9,087 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €27,282 | €35,716 | +€8,434 | +30.9% |
| Trade debts | 44 | €17,598 | €16,311 | -€1,287 | -7.3% |
| Suppliers | 440/4 | €17,598 | €16,311 | -€1,287 | -7.3% |
| Advances received on contracts in progress | 46 | €4,000 | €2,736 | -€1,265 | -31.6% |
| Taxes, remuneration and social security | 45 | €155,132 | €144,833 | -€10,299 | -6.6% |
| Taxes | 450/3 | €20,919 | €18,902 | -€2,017 | -9.6% |
| Remuneration and social security | 454/9 | €134,213 | €125,931 | -€8,282 | -6.2% |
| Accrued charges and deferred income | 492/3 | €597 | €0 | -€597 | -100% |
| Turnover | 70 | €535,626 | €523,532 | -€12,094 | -2.3% |
| Membership fees, donations, legacies and grants | 73 | €299,481 | €320,157 | +€20,676 | +6.9% |
| Non-recurring operating income | 76A | €1,474 | €4,746 | +€3,272 | +222% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,714 | €107,656 | -€13,058 | -10.8% |
| Remuneration, social security and pensions | 62 | €661,167 | €668,446 | +€7,279 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,084 | €49,486 | +€4,402 | +9.8% |
| Other operating charges | 640/8 | €15,368 | €19,749 | +€4,381 | +28.5% |
| Non-recurring operating charges | 66A | €4,334 | €3 | -€4,331 | -99.9% |
| Gross operating margin | 9900 | €745,842 | €749,896 | +€4,054 | +0.5% |
| Operating profit (loss) | 9901 | €19,889 | €12,211 | -€7,678 | -38.6% |
| Financial income | 75/76B | €2,004 | €1,433 | -€571 | -28.5% |
| Recurring financial income | 75 | €2,004 | €1,433 | -€571 | -28.5% |
| Financial charges | 65/66B | €8,778 | €9,392 | +€614 | +7.0% |
| Recurring financial charges | 65 | €8,778 | €9,392 | +€614 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €13,115 | €4,252 | -€8,863 | -67.6% |
| Profit (loss) for the period | 9904 | €13,115 | €4,252 | -€8,863 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,115 | €4,252 | -€8,863 | -67.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.