ENT STUDIOS: what changed
What changed
ENT STUDIOS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€106,862
2024 · €85,557+€21,306
Equity
€312,408
2024 · €225,546+€86,862
Cash
€25,156
2024 · €23,317+€1,839
Balance sheet total
€352,301
2024 · €351,292+€1,008
Largest movements
Assets
- Receivables within one year +€8,827
up €8,827 (+49.5%), from €17,837 to €26,664
of which Trade receivables: +€7,766
- Tangible fixed assets -€6,435
down €6,435 (-54.1%), from €11,902 to €5,468
of which Furniture and vehicles: -€5,934
Equity and liabilities
- Trade debts -€94,520
down €94,520 (-86.4%), from €109,368 to €14,848
- Profit (loss) carried forward +€86,862
up €86,862 (+52.0%), from €166,939 to €253,802
- Other debts +€20,000
up €20,000 (+15,982%), from €125 to €20,125
- Tax, wage and social debts -€9,882
down €9,882 (-66.8%), from €14,801 to €4,919
of which Taxes: -€6,430
Income statement
- Staff costs -€11,750
down €11,750 (-41.4%), from €28,359 to €16,609
- Depreciation -€7,466
down €7,466 (-70.5%), from €10,597 to €3,131
- Gross operating margin +€4,338
up €4,338 (+3.4%), from €128,902 to €133,240
- Taxes +€2,630
up €2,630 (+658%), from €400 to €3,030
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€85,557
Gross operating margin
+€4,338
Staff costs
+€11,750
Depreciation
+€7,466
Other operating charges
-€10
Financial income
+€387
Financial charges
+€5
Taxes
-€2,630
Result 2025
€106,862
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,535
Investment
+€3,304
Financing
-€20,000
Cash 2024
€23,317
From operations (derived)
+€18,535
Net result for the year
+€106,862
Depreciation
+€3,131
Receivables within one year
-€8,827
Deferred charges and accrued income
+€3,222
Trade debts
-€94,520
Tax, wage and social debts
-€9,882
Other debts
+€20,000
Accrued charges and deferred income
-€1,452
Investment (derived)
+€3,304
Investment in fixed assets (net)
+€3,304
Financing
-€20,000
Contributions, distributions and other
-€20,000
Cash 2025
€25,156
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €351,292 | €352,301 | +€1,008 | +0.3% |
| Fixed assets | 21/28 | €17,279 | €10,844 | -€6,435 | -37.2% |
| Tangible fixed assets | 22/27 | €11,902 | €5,468 | -€6,435 | -54.1% |
| Plant, machinery and equipment | 23 | €3,681 | €3,181 | -€501 | -13.6% |
| Furniture and vehicles | 24 | €8,221 | €2,287 | -€5,934 | -72.2% |
| Financial fixed assets | 28 | €5,377 | €5,377 | = | 0.0% |
| Current assets | 29/58 | €334,013 | €341,457 | +€7,443 | +2.2% |
| Stocks and contracts in progress | 3 | €288,600 | €288,600 | = | 0.0% |
| Contracts in progress | 37 | €288,600 | €288,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,837 | €26,664 | +€8,827 | +49.5% |
| Trade receivables | 40 | €3,713 | €11,479 | +€7,766 | +209% |
| Other amounts receivable | 41 | €14,124 | €15,185 | +€1,061 | +7.5% |
| Cash at bank and in hand | 54/58 | €23,317 | €25,156 | +€1,839 | +7.9% |
| Deferred charges and accrued income | 490/1 | €4,259 | €1,037 | -€3,222 | -75.7% |
| Total equity and liabilities | 10/49 | €351,292 | €352,301 | +€1,008 | +0.3% |
| Equity | 10/15 | €225,546 | €312,408 | +€86,862 | +38.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €40,057 | €40,057 | = | 0.0% |
| Distributable reserves | 133 | €40,057 | €40,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,939 | €253,802 | +€86,862 | +52.0% |
| Amounts payable | 17/49 | €125,747 | €39,892 | -€85,854 | -68.3% |
| Amounts payable within one year | 42/48 | €124,294 | €39,892 | -€84,402 | -67.9% |
| Trade debts | 44 | €109,368 | €14,848 | -€94,520 | -86.4% |
| Suppliers | 440/4 | €109,368 | €14,848 | -€94,520 | -86.4% |
| Taxes, remuneration and social security | 45 | €14,801 | €4,919 | -€9,882 | -66.8% |
| Taxes | 450/3 | €11,349 | €4,919 | -€6,430 | -56.7% |
| Remuneration and social security | 454/9 | €3,452 | - | -€3,452 | |
| Other amounts payable | 47/48 | €125 | €20,125 | +€20,000 | +15,982% |
| Accrued charges and deferred income | 492/3 | €1,452 | - | -€1,452 | |
| Non-recurring operating income | 76A | - | €13,880 | +€13,880 | |
| Remuneration, social security and pensions | 62 | €28,359 | €16,609 | -€11,750 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,597 | €3,131 | -€7,466 | -70.5% |
| Other operating charges | 640/8 | €3,495 | €3,505 | +€10 | +0.3% |
| Gross operating margin | 9900 | €128,902 | €133,240 | +€4,338 | +3.4% |
| Operating profit (loss) | 9901 | €86,452 | €109,995 | +€23,544 | +27.2% |
| Financial income | 75/76B | €206 | €593 | +€387 | +188% |
| Recurring financial income | 75 | €206 | €593 | +€387 | +188% |
| Financial charges | 65/66B | €701 | €696 | -€5 | -0.8% |
| Recurring financial charges | 65 | €701 | €696 | -€5 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €85,956 | €109,892 | +€23,936 | +27.8% |
| Income taxes | 67/77 | €400 | €3,030 | +€2,630 | +658% |
| Profit (loss) for the period | 9904 | €85,557 | €106,862 | +€21,306 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,557 | €106,862 | +€21,306 | +24.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.