E.N.T. CONSULTING: 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.
E.N.T. CONSULTING
Largest movements
- Cash -€168,862
down €168,862 (-73.2%), from €230,593 to €61,730
mainly Contributions, distributions and other (-€224,880) and Debts after one year (-€25,472)
- Tangible fixed assets -€16,179
down €16,179 (-23.0%), from €70,302 to €54,123
of which Leasing and similar rights: -€14,690
- Reserves -€181,387
down €181,387 (-80.7%), from €224,880 to €43,493
- Other debts +€26,860
up €26,860 (+143%), from €18,743 to €45,603
- Debts after one year -€25,472
down €25,472 (-85.4%), from €29,838 to €4,367
- Tax, wage and social debts -€6,405
down €6,405 (-29.6%), from €21,618 to €15,213
- Gross operating margin +€24,371
up €24,371 (+23.7%), from €102,855 to €127,226
- Financial charges +€6,734
up €6,734 (+14.7%), from €45,853 to €52,587
- Taxes +€2,442
up €2,442 (+26.2%), from €9,305 to €11,747
- Depreciation +€2,092
up €2,092 (+14.8%), from €14,087 to €16,179
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 | €322,337 | €137,670 | -€184,667 | -57.3% |
| Fixed assets | 21/28 | €70,302 | €54,123 | -€16,179 | -23.0% |
| Tangible fixed assets | 22/27 | €70,302 | €54,123 | -€16,179 | -23.0% |
| Plant, machinery and equipment | 23 | €2,216 | €1,577 | -€639 | -28.8% |
| Leasing and similar rights | 25 | €60,805 | €46,116 | -€14,690 | -24.2% |
| Other tangible fixed assets | 26 | €7,280 | €6,430 | -€850 | -11.7% |
| Current assets | 29/58 | €252,035 | €83,547 | -€168,488 | -66.9% |
| Amounts receivable within one year | 40/41 | €18,755 | €19,115 | +€360 | +1.9% |
| Trade receivables | 40 | €18,755 | €19,111 | +€356 | +1.9% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €230,593 | €61,730 | -€168,862 | -73.2% |
| Deferred charges and accrued income | 490/1 | €2,688 | €2,701 | +€14 | +0.5% |
| Total equity and liabilities | 10/49 | €322,337 | €137,670 | -€184,667 | -57.3% |
| Equity | 10/15 | €225,180 | €43,793 | -€181,387 | -80.6% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €224,880 | €43,493 | -€181,387 | -80.7% |
| Distributable reserves | 133 | €224,880 | €43,493 | -€181,387 | -80.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €97,157 | €93,877 | -€3,280 | -3.4% |
| Amounts payable after more than one year | 17 | €29,838 | €4,367 | -€25,472 | -85.4% |
| Financial debts | 170/4 | €29,838 | €4,367 | -€25,472 | -85.4% |
| Amounts payable within one year | 42/48 | €67,319 | €89,511 | +€22,192 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €24,267 | €25,472 | +€1,205 | +5.0% |
| Trade debts | 44 | €2,691 | €3,223 | +€532 | +19.8% |
| Suppliers | 440/4 | €2,691 | €3,223 | +€532 | +19.8% |
| Taxes, remuneration and social security | 45 | €21,618 | €15,213 | -€6,405 | -29.6% |
| Taxes | 450/3 | €21,618 | €15,213 | -€6,405 | -29.6% |
| Other amounts payable | 47/48 | €18,743 | €45,603 | +€26,860 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,087 | €16,179 | +€2,092 | +14.8% |
| Other operating charges | 640/8 | €2,665 | €3,221 | +€556 | +20.9% |
| Gross operating margin | 9900 | €102,855 | €127,226 | +€24,371 | +23.7% |
| Operating profit (loss) | 9901 | €86,104 | €107,827 | +€21,723 | +25.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €45,853 | €52,587 | +€6,734 | +14.7% |
| Recurring financial charges | 65 | €45,853 | €52,587 | +€6,734 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €40,254 | €55,240 | +€14,986 | +37.2% |
| Income taxes | 67/77 | €9,305 | €11,747 | +€2,442 | +26.2% |
| Profit (loss) for the period | 9904 | €30,949 | €43,493 | +€12,544 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,949 | €43,493 | +€12,544 | +40.5% |
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 30 October 2026 via checked.be.