DE ENTERTAINER: 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.
DE ENTERTAINER
Largest movements
- Cash -€15,882
down €15,882 (-69.2%), from €22,967 to €7,085
mainly Other debts (-€16,682) and Tax, wage and social debts (-€3,332)
- Deferred charges and accrued income -€4,487
down €4,487 (-64.8%), from €6,922 to €2,435
- Tangible fixed assets -€1,740
down €1,740 (-57.0%), from €3,053 to €1,313
- Receivables within one year +€1,431
up €1,431 (+20.2%), from €7,095 to €8,526
of which Trade receivables: +€1,431
- Other debts -€16,682
down €16,682 (-60.3%), from €27,678 to €10,996
- Tax, wage and social debts -€3,332
down €3,332 (-47.2%), from €7,059 to €3,727
of which Remuneration and social security: -€3,743
- Current portion of long-term debt -€2,731
no longer reported in 2025 (was €2,731)
- Trade debts +€1,881
new in 2025: €1,881
- Gross operating margin -€22,400
down €22,400 (-48.2%), from €46,497 to €24,097
- Staff costs -€16,235
down €16,235 (-45.5%), from €35,683 to €19,448
- Depreciation -€3,796
down €3,796 (-68.6%), from €5,536 to €1,740
- Financial charges +€1,308
up €1,308 (+185%), from €706 to €2,014
- Other operating charges -€617
down €617 (-46.6%), from €1,326 to €709
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 | €40,037 | €19,359 | -€20,678 | -51.6% |
| Fixed assets | 21/28 | €3,053 | €1,313 | -€1,740 | -57.0% |
| Tangible fixed assets | 22/27 | €3,053 | €1,313 | -€1,740 | -57.0% |
| Furniture and vehicles | 24 | €3,053 | €1,313 | -€1,740 | -57.0% |
| Current assets | 29/58 | €36,984 | €18,046 | -€18,938 | -51.2% |
| Amounts receivable within one year | 40/41 | €7,095 | €8,526 | +€1,431 | +20.2% |
| Trade receivables | 40 | €7,076 | €8,507 | +€1,431 | +20.2% |
| Other amounts receivable | 41 | €19 | €19 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,967 | €7,085 | -€15,882 | -69.2% |
| Deferred charges and accrued income | 490/1 | €6,922 | €2,435 | -€4,487 | -64.8% |
| Total equity and liabilities | 10/49 | €40,037 | €19,359 | -€20,678 | -51.6% |
| Equity | 10/15 | €2,569 | €2,755 | +€186 | +7.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,431 | -€7,245 | +€186 | +2.5% |
| Amounts payable | 17/49 | €37,468 | €16,604 | -€20,864 | -55.7% |
| Amounts payable within one year | 42/48 | €37,468 | €16,604 | -€20,864 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €2,731 | - | -€2,731 | |
| Trade debts | 44 | - | €1,881 | +€1,881 | |
| Suppliers | 440/4 | - | €1,881 | +€1,881 | |
| Taxes, remuneration and social security | 45 | €7,059 | €3,727 | -€3,332 | -47.2% |
| Taxes | 450/3 | €421 | €832 | +€411 | +97.6% |
| Remuneration and social security | 454/9 | €6,638 | €2,895 | -€3,743 | -56.4% |
| Other amounts payable | 47/48 | €27,678 | €10,996 | -€16,682 | -60.3% |
| Remuneration, social security and pensions | 62 | €35,683 | €19,448 | -€16,235 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,536 | €1,740 | -€3,796 | -68.6% |
| Other operating charges | 640/8 | €1,326 | €709 | -€617 | -46.6% |
| Gross operating margin | 9900 | €46,497 | €24,097 | -€22,400 | -48.2% |
| Operating profit (loss) | 9901 | €3,952 | €2,200 | -€1,752 | -44.3% |
| Financial charges | 65/66B | €706 | €2,014 | +€1,308 | +185% |
| Recurring financial charges | 65 | €706 | €2,014 | +€1,308 | +185% |
| Profit (loss) for the period before taxes | 9903 | €3,246 | €186 | -€3,060 | -94.3% |
| Profit (loss) for the period | 9904 | €3,246 | €186 | -€3,060 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,246 | €186 | -€3,060 | -94.3% |
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 19 October 2026 via checked.be.