ENT.PERA sprl: 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.PERA sprl
Largest movements
- Tangible fixed assets -€1,131
down €1,131 (-58.6%), from €1,929 to €798
- Trade debts -€34,994
down €34,994 (-62.9%), from €55,641 to €20,647
- Profit (loss) carried forward +€27,246
up €27,246 (+41.4%), from -€65,760 to -€38,514
- Other debts +€6,672
up €6,672 (+39.0%), from €17,087 to €23,759
- Gross operating margin +€45,644
up €45,644, from -€12,402 to €33,242
- Financial charges +€1,174
up €1,174 (+45.2%), from €2,598 to €3,772
- Depreciation -€1,101
down €1,101 (-49.3%), from €2,232 to €1,131
- Write-downs +€953
no longer reported in 2025 (was -€953)
- Other operating charges +€547
up €547 (+90.3%), from €606 to €1,153
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 | €41,053 | €39,977 | -€1,076 | -2.6% |
| Fixed assets | 21/28 | €2,711 | €1,580 | -€1,131 | -41.7% |
| Tangible fixed assets | 22/27 | €1,929 | €798 | -€1,131 | -58.6% |
| Furniture and vehicles | 24 | €1,929 | €798 | -€1,131 | -58.6% |
| Financial fixed assets | 28 | €782 | €782 | -€0 | 0.0% |
| Current assets | 29/58 | €38,342 | €38,397 | +€55 | +0.1% |
| Amounts receivable within one year | 40/41 | €38,047 | €38,091 | +€44 | +0.1% |
| Trade receivables | 40 | €34,971 | €35,845 | +€874 | +2.5% |
| Other amounts receivable | 41 | €3,076 | €2,247 | -€829 | -27.0% |
| Cash at bank and in hand | 54/58 | €251 | €52 | -€199 | -79.4% |
| Deferred charges and accrued income | 490/1 | €44 | €254 | +€210 | +478% |
| Total equity and liabilities | 10/49 | €41,053 | €39,977 | -€1,076 | -2.6% |
| Equity | 10/15 | -€31,675 | -€4,429 | +€27,246 | +86.0% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,085 | €3,085 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,085 | €3,085 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,085 | €3,085 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€65,760 | -€38,514 | +€27,246 | +41.4% |
| Amounts payable | 17/49 | €72,728 | €44,406 | -€28,322 | -38.9% |
| Amounts payable within one year | 42/48 | €72,728 | €44,406 | -€28,322 | -38.9% |
| Trade debts | 44 | €55,641 | €20,647 | -€34,994 | -62.9% |
| Suppliers | 440/4 | €55,641 | €20,647 | -€34,994 | -62.9% |
| Other amounts payable | 47/48 | €17,087 | €23,759 | +€6,672 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,232 | €1,131 | -€1,101 | -49.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€953 | - | +€953 | |
| Other operating charges | 640/8 | €606 | €1,153 | +€547 | +90.3% |
| Gross operating margin | 9900 | -€12,402 | €33,242 | +€45,644 | |
| Operating profit (loss) | 9901 | -€14,287 | €30,958 | +€45,245 | |
| Financial income | 75/76B | €512 | €60 | -€452 | -88.3% |
| Recurring financial income | 75 | €512 | €60 | -€452 | -88.3% |
| Financial charges | 65/66B | €2,598 | €3,772 | +€1,174 | +45.2% |
| Recurring financial charges | 65 | €2,598 | €3,772 | +€1,174 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,373 | €27,246 | +€43,619 | |
| Income taxes | 67/77 | €180 | - | -€180 | |
| Profit (loss) for the period | 9904 | -€16,553 | €27,246 | +€43,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,553 | €27,246 | +€43,799 |
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 29 October 2026 via checked.be.