ENT CLAES: 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.
ENT CLAES
Largest movements
- Receivables within one year -€104,985
down €104,985 (-89.2%), from €117,707 to €12,722
of which Trade receivables: -€104,182
- Tangible fixed assets -€57,895
down €57,895 (-43.1%), from €134,457 to €76,562
of which Furniture and vehicles: -€55,975
- Stocks and contracts -€17,406
down €17,406 (-51.2%), from €33,997 to €16,592
- Cash +€15,530
up €15,530 (+2,106%), from €738 to €16,268
mainly Receivables within one year (+€104,985) and Depreciation (+€31,680)
- Deferred charges and accrued income +€5,236
up €5,236 (+49.4%), from €10,603 to €15,839
- Trade debts -€105,092
down €105,092 (-57.7%), from €181,989 to €76,896
- Profit (loss) carried forward -€46,726
down €46,726 (-36.1%), from -€129,354 to -€176,080
- Debts after one year -€29,569
down €29,569 (-25.5%), from €116,044 to €86,475
- Other debts +€29,172
up €29,172 (+121%), from €24,201 to €53,374
- Tax, wage and social debts -€15,407
down €15,407 (-54.2%), from €28,405 to €12,999
of which Remuneration and social security: -€15,191
- Gross operating margin -€136,874
down €136,874 (-42.2%), from €324,568 to €187,694
- Depreciation -€13,958
down €13,958 (-30.6%), from €45,638 to €31,680
- Staff costs -€10,479
down €10,479 (-5.3%), from €198,664 to €188,185
- Write-downs -€9,201
no longer reported in 2025 (was €9,201)
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 | €304,001 | €144,482 | -€159,519 | -52.5% |
| Fixed assets | 21/28 | €140,957 | €83,062 | -€57,895 | -41.1% |
| Tangible fixed assets | 22/27 | €134,457 | €76,562 | -€57,895 | -43.1% |
| Plant, machinery and equipment | 23 | €6,066 | €4,146 | -€1,920 | -31.6% |
| Furniture and vehicles | 24 | €128,391 | €72,416 | -€55,975 | -43.6% |
| Financial fixed assets | 28 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €163,044 | €61,420 | -€101,624 | -62.3% |
| Stocks and contracts in progress | 3 | €33,997 | €16,592 | -€17,406 | -51.2% |
| Stocks | 30/36 | €33,997 | €16,592 | -€17,406 | -51.2% |
| Amounts receivable within one year | 40/41 | €117,707 | €12,722 | -€104,985 | -89.2% |
| Trade receivables | 40 | €116,871 | €12,689 | -€104,182 | -89.1% |
| Other amounts receivable | 41 | €836 | €32 | -€803 | -96.1% |
| Cash at bank and in hand | 54/58 | €738 | €16,268 | +€15,530 | +2,106% |
| Deferred charges and accrued income | 490/1 | €10,603 | €15,839 | +€5,236 | +49.4% |
| Total equity and liabilities | 10/49 | €304,001 | €144,482 | -€159,519 | -52.5% |
| Equity | 10/15 | -€119,354 | -€166,080 | -€46,726 | -39.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,354 | -€176,080 | -€46,726 | -36.1% |
| Amounts payable | 17/49 | €423,355 | €310,562 | -€112,793 | -26.6% |
| Amounts payable after more than one year | 17 | €116,044 | €86,475 | -€29,569 | -25.5% |
| Other amounts payable | 178/9 | €116,044 | €86,475 | -€29,569 | -25.5% |
| Amounts payable within one year | 42/48 | €307,311 | €224,087 | -€83,223 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €41,954 | €36,238 | -€5,716 | -13.6% |
| Trade debts | 44 | €181,989 | €76,896 | -€105,092 | -57.7% |
| Suppliers | 440/4 | €181,989 | €76,896 | -€105,092 | -57.7% |
| Advances received on contracts in progress | 46 | €30,762 | €44,581 | +€13,819 | +44.9% |
| Taxes, remuneration and social security | 45 | €28,405 | €12,999 | -€15,407 | -54.2% |
| Taxes | 450/3 | €385 | €169 | -€216 | -56.2% |
| Remuneration and social security | 454/9 | €28,020 | €12,830 | -€15,191 | -54.2% |
| Other amounts payable | 47/48 | €24,201 | €53,374 | +€29,172 | +121% |
| Non-recurring operating income | 76A | €140,706 | - | -€140,706 | |
| Remuneration, social security and pensions | 62 | €198,664 | €188,185 | -€10,479 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,638 | €31,680 | -€13,958 | -30.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,201 | - | -€9,201 | |
| Other operating charges | 640/8 | €6,474 | €9,615 | +€3,141 | +48.5% |
| Non-recurring operating charges | 66A | €2,498 | €58 | -€2,440 | -97.7% |
| Gross operating margin | 9900 | €324,568 | €187,694 | -€136,874 | -42.2% |
| Operating profit (loss) | 9901 | €62,093 | -€41,843 | -€103,937 | |
| Financial income | 75/76B | €32 | €1 | -€31 | -97.8% |
| Recurring financial income | 75 | €32 | €1 | -€31 | -97.8% |
| Financial charges | 65/66B | €6,768 | €4,846 | -€1,922 | -28.4% |
| Recurring financial charges | 65 | €6,768 | €4,846 | -€1,922 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €55,357 | -€46,689 | -€102,046 | |
| Income taxes | 67/77 | €385 | €38 | -€347 | -90.2% |
| Profit (loss) for the period | 9904 | €54,972 | -€46,726 | -€101,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,972 | -€46,726 | -€101,698 |
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 23 October 2026 via checked.be.