B-ENTRA: 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.
B-ENTRA
Largest movements
- Cash -€75,432
down €75,432 (-46.4%), from €162,591 to €87,159
mainly Trade debts (-€34,124) and Net result for the year (-€31,873)
- Receivables within one year -€16,542
down €16,542 (-3.0%), from €560,362 to €543,819
of which Trade receivables: -€16,813
- Trade debts -€34,124
down €34,124 (-34.9%), from €97,709 to €63,585
- Profit (loss) carried forward -€31,873
down €31,873 (-30.6%), from -€104,052 to -€135,925
- Tax, wage and social debts -€26,636
down €26,636 (-14.9%), from €178,208 to €151,572
of which Taxes: -€43,771
- Turnover -€186,918
down €186,918 (-12.9%), from €1.4m to €1.3m
- Gross operating margin -€170,139
down €170,139 (-14.6%), from €1.2m to €992,167
- Staff costs -€167,990
down €167,990 (-14.1%), from €1.2m to €1.0m
- Purchases and services -€30,468
down €30,468 (-8.6%), from €353,246 to €322,778
- Taxes -€16,880
down €16,880 (-89.4%), from €18,879 to €2,000
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 | €723,375 | €630,978 | -€92,397 | -12.8% |
| Current assets | 29/58 | €723,375 | €630,978 | -€92,397 | -12.8% |
| Amounts receivable within one year | 40/41 | €560,362 | €543,819 | -€16,542 | -3.0% |
| Trade receivables | 40 | €410,320 | €393,507 | -€16,813 | -4.1% |
| Other amounts receivable | 41 | €150,042 | €150,313 | +€271 | +0.2% |
| Cash at bank and in hand | 54/58 | €162,591 | €87,159 | -€75,432 | -46.4% |
| Deferred charges and accrued income | 490/1 | €423 | - | -€423 | |
| Total equity and liabilities | 10/49 | €723,375 | €630,978 | -€92,397 | -12.8% |
| Equity | 10/15 | €447,458 | €415,585 | -€31,873 | -7.1% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | - | -€350,000 | |
| Issued capital | 100 | €350,000 | - | -€350,000 | |
| Reserves | 13 | €201,510 | €201,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Other | 1319 | - | €2,000 | +€2,000 | |
| Tax-exempt reserves | 132 | €199,510 | - | -€199,510 | |
| Distributable reserves | 133 | - | €199,510 | +€199,510 | |
| Profit (loss) carried forward | 14 | -€104,052 | -€135,925 | -€31,873 | -30.6% |
| Amounts payable | 17/49 | €275,918 | €215,394 | -€60,524 | -21.9% |
| Amounts payable within one year | 42/48 | €275,918 | €215,157 | -€60,760 | -22.0% |
| Trade debts | 44 | €97,709 | €63,585 | -€34,124 | -34.9% |
| Suppliers | 440/4 | €97,709 | €63,585 | -€34,124 | -34.9% |
| Taxes, remuneration and social security | 45 | €178,208 | €151,572 | -€26,636 | -14.9% |
| Taxes | 450/3 | €67,959 | €24,187 | -€43,771 | -64.4% |
| Remuneration and social security | 454/9 | €110,250 | €127,385 | +€17,135 | +15.5% |
| Accrued charges and deferred income | 492/3 | - | €236 | +€236 | |
| Turnover | 70 | €1,445,696 | €1,258,778 | -€186,918 | -12.9% |
| Non-recurring operating income | 76A | €69,857 | €56,168 | -€13,689 | -19.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €353,246 | €322,778 | -€30,468 | -8.6% |
| Remuneration, social security and pensions | 62 | €1,189,105 | €1,021,115 | -€167,990 | -14.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €260 | €423 | +€163 | +62.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,162,306 | €992,167 | -€170,139 | -14.6% |
| Operating profit (loss) | 9901 | -€27,058 | -€29,370 | -€2,312 | -8.5% |
| Financial income | 75/76B | €131 | - | -€131 | |
| Recurring financial income | 75 | €131 | - | -€131 | |
| Financial charges | 65/66B | €1,497 | €503 | -€993 | -66.4% |
| Recurring financial charges | 65 | €1,497 | €503 | -€993 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,424 | -€29,873 | -€1,450 | -5.1% |
| Income taxes | 67/77 | €18,879 | €2,000 | -€16,880 | -89.4% |
| Profit (loss) for the period | 9904 | -€47,303 | -€31,873 | +€15,430 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,303 | -€31,873 | +€15,430 | +32.6% |
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 24 October 2026 via checked.be.