ENT: what changed
Two fiscal 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.
ENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Accrued charges and deferred income +€377,220
new in 2024: €377,220
- Other debts -€261,684
down €261,684 (-55.2%), from €473,933 to €212,248
- Debts after one year -€51,414
down €51,414 (-35.0%), from €146,927 to €95,513
- Profit (loss) carried forward -€29,999
down €29,999 (-37.0%), from €80,978 to €50,979
- Short-term financial debts -€25,066
down €25,066 (-98.4%), from €25,466 to €400
- Purchases and services +€78,948
up €78,948 (+55.3%), from €142,696 to €221,644
- Depreciation -€20,503
down €20,503 (-72.4%), from €28,336 to €7,832
- Turnover -€15,600
down €15,600 (-6.6%), from €237,028 to €221,428
- Other operating charges +€3,797
up €3,797 (+387.6%), from €980 to €4,776
- Staff costs +€3,631
up €3,631 (+3.5%), from €104,988 to €108,619
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €842,656 | €849,131 | +€6,475 | +0.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €813,544 | €813,408 | -€136 | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €11,073 | €10,938 | -€136 | -1.2% |
| Land and buildings | 22 | €312 | €8 | -€303 | -97.4% |
| Plant, machinery and equipment | 23 | €4,474 | €4,841 | +€368 | +8.2% |
| Furniture and vehicles | 24 | €6,288 | €6,088 | -€200 | -3.2% |
| Financial fixed assets | 28 | €802,470 | €802,470 | = | 0.0% |
| Current assets | 29/58 | €29,112 | €35,723 | +€6,611 | +22.7% |
| Amounts receivable within one year | 40/41 | €25,933 | €26,450 | +€517 | +2.0% |
| Trade receivables | 40 | €6,783 | €7,300 | +€517 | +7.6% |
| Other amounts receivable | 41 | €19,150 | €19,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,179 | €9,273 | +€6,094 | +191.7% |
| Total equity and liabilities | 10/49 | €842,656 | €849,131 | +€6,475 | +0.8% |
| Equity | 10/15 | €102,978 | €72,979 | -€29,999 | -29.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,978 | €50,979 | -€29,999 | -37.0% |
| Amounts payable | 17/49 | €739,678 | €776,152 | +€36,474 | +4.9% |
| Amounts payable after more than one year | 17 | €146,927 | €95,513 | -€51,414 | -35.0% |
| Financial debts | 170/4 | €146,927 | €95,513 | -€51,414 | -35.0% |
| Amounts payable within one year | 42/48 | €592,751 | €303,419 | -€289,331 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €54,810 | €48,372 | -€6,437 | -11.7% |
| Financial debts | 43 | €25,466 | €400 | -€25,066 | -98.4% |
| Credit institutions | 430/8 | €25,466 | €400 | -€25,066 | -98.4% |
| Trade debts | 44 | €24,029 | €30,784 | +€6,755 | +28.1% |
| Suppliers | 440/4 | €24,029 | €30,784 | +€6,755 | +28.1% |
| Taxes, remuneration and social security | 45 | €14,513 | €11,614 | -€2,899 | -20.0% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €14,513 | €11,614 | -€2,899 | -20.0% |
| Other amounts payable | 47/48 | €473,933 | €212,248 | -€261,684 | -55.2% |
| Accrued charges and deferred income | 492/3 | - | €377,220 | +€377,220 | |
| Turnover | 70 | €237,028 | €221,428 | -€15,600 | -6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €142,696 | €221,644 | +€78,948 | +55.3% |
| Remuneration, social security and pensions | 62 | €104,988 | €108,619 | +€3,631 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,336 | €7,832 | -€20,503 | -72.4% |
| Other operating charges | 640/8 | €980 | €4,776 | +€3,797 | +387.6% |
| Non-recurring operating charges | 66A | €1,083 | €810 | -€273 | -25.2% |
| Gross operating margin | 9900 | €100,257 | €102,260 | +€2,003 | +2.0% |
| Operating profit (loss) | 9901 | -€35,129 | -€19,777 | +€15,351 | +43.7% |
| Financial income | 75/76B | €157 | €3 | -€154 | -98.0% |
| Recurring financial income | 75 | €157 | €3 | -€154 | -98.0% |
| Financial charges | 65/66B | €12,092 | €10,225 | -€1,867 | -15.4% |
| Recurring financial charges | 65 | €12,092 | €10,225 | -€1,867 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€47,064 | -€29,999 | +€17,064 | +36.3% |
| Income taxes | 67/77 | €1,116 | €0 | -€1,116 | -100.0% |
| Profit (loss) for the period | 9904 | -€48,180 | -€29,999 | +€18,181 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,180 | -€29,999 | +€18,181 | +37.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.