ENTCARE: 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.
ENTCARE
Largest movements
- Cash +€28,435
up €28,435 (+22.8%), from €124,869 to €153,304
mainly Net result for the year (+€25,090) and Depreciation (+€9,688)
- Deferred charges and accrued income -€5,440
down €5,440 (-31.1%), from €17,503 to €12,063
- Tangible fixed assets +€2,090
up €2,090 (+7.7%), from €26,977 to €29,066
of which Plant, machinery and equipment: +€4,589
- Reserves +€18,000
up €18,000 (+30.8%), from €58,360 to €76,360
of which Distributable reserves: +€18,000
- Tax, wage and social debts +€3,940
new in 2025: €3,940
of which Taxes: +€3,665
- Profit (loss) carried forward +€2,090
up €2,090 (+2.5%), from €84,002 to €86,092
- Gross operating margin +€8,990
up €8,990 (+21.3%), from €42,273 to €51,263
- Taxes +€3,843
up €3,843 (+43.2%), from €8,903 to €12,745
- Depreciation -€913
down €913 (-8.6%), from €10,601 to €9,688
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.
Cash bridge derived
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 | €170,749 | €194,440 | +€23,692 | +13.9% |
| Fixed assets | 21/28 | €26,977 | €29,066 | +€2,090 | +7.7% |
| Tangible fixed assets | 22/27 | €26,977 | €29,066 | +€2,090 | +7.7% |
| Plant, machinery and equipment | 23 | €5,814 | €10,403 | +€4,589 | +78.9% |
| Furniture and vehicles | 24 | €3,689 | €5,414 | +€1,725 | +46.8% |
| Other tangible fixed assets | 26 | €17,474 | €13,249 | -€4,225 | -24.2% |
| Current assets | 29/58 | €143,772 | €165,374 | +€21,602 | +15.0% |
| Amounts receivable within one year | 40/41 | €1,400 | €7 | -€1,393 | -99.5% |
| Trade receivables | 40 | - | €7 | +€7 | |
| Other amounts receivable | 41 | €1,400 | - | -€1,400 | |
| Cash at bank and in hand | 54/58 | €124,869 | €153,304 | +€28,435 | +22.8% |
| Deferred charges and accrued income | 490/1 | €17,503 | €12,063 | -€5,440 | -31.1% |
| Total equity and liabilities | 10/49 | €170,749 | €194,440 | +€23,692 | +13.9% |
| Equity | 10/15 | €160,962 | €181,052 | +€20,090 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,360 | €76,360 | +€18,000 | +30.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €73,000 | +€18,000 | +32.7% |
| Profit (loss) carried forward | 14 | €84,002 | €86,092 | +€2,090 | +2.5% |
| Amounts payable | 17/49 | €9,787 | €13,389 | +€3,602 | +36.8% |
| Amounts payable within one year | 42/48 | €9,708 | €13,389 | +€3,681 | +37.9% |
| Trade debts | 44 | €4,708 | €4,449 | -€259 | -5.5% |
| Suppliers | 440/4 | €4,708 | €4,449 | -€259 | -5.5% |
| Taxes, remuneration and social security | 45 | - | €3,940 | +€3,940 | |
| Taxes | 450/3 | - | €3,665 | +€3,665 | |
| Remuneration and social security | 454/9 | - | €275 | +€275 | |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,601 | €9,688 | -€913 | -8.6% |
| Other operating charges | 640/8 | €3,461 | €3,624 | +€162 | +4.7% |
| Gross operating margin | 9900 | €42,273 | €51,263 | +€8,990 | +21.3% |
| Operating profit (loss) | 9901 | €28,211 | €37,951 | +€9,740 | +34.5% |
| Financial income | 75/76B | €1,011 | €601 | -€410 | -40.5% |
| Recurring financial income | 75 | €1,011 | €601 | -€410 | -40.5% |
| Financial charges | 65/66B | €237 | €717 | +€480 | +202.9% |
| Recurring financial charges | 65 | €237 | €717 | +€480 | +202.9% |
| Profit (loss) for the period before taxes | 9903 | €28,986 | €37,835 | +€8,850 | +30.5% |
| Income taxes | 67/77 | €8,903 | €12,745 | +€3,843 | +43.2% |
| Profit (loss) for the period | 9904 | €20,083 | €25,090 | +€5,007 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,083 | €25,090 | +€5,007 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.