Entel Consulting: 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.
Entel Consulting
Largest movements
- Cash +€60,396
up €60,396 (+1,272%), from €4,749 to €65,145
mainly Trade debts (+€27,308) and Receivables within one year (+€26,699)
- Receivables within one year -€26,699
down €26,699 (-25.2%), from €105,801 to €79,102
of which Other amounts receivable: -€45,801
- Trade debts +€27,308
up €27,308 (+210%), from €13,020 to €40,329
- Other debts +€7,166
new in 2025: €7,166
- Profit (loss) carried forward -€5,029
down €5,029 (-6.4%), from €78,134 to €73,105
- Tax, wage and social debts +€4,251
up €4,251 (+37.5%), from €11,336 to €15,587
of which Taxes: +€4,223
- Gross operating margin -€7,883
down €7,883, from €2,147 to -€5,736
- Financial income +€1,632
up €1,632 (+9,958%), from €16 to €1,649
- Financial charges -€854
down €854 (-62.9%), from €1,358 to €504
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 | €110,550 | €144,246 | +€33,696 | +30.5% |
| Current assets | 29/58 | €110,550 | €144,246 | +€33,696 | +30.5% |
| Amounts receivable within one year | 40/41 | €105,801 | €79,102 | -€26,699 | -25.2% |
| Trade receivables | 40 | - | €19,102 | +€19,102 | |
| Other amounts receivable | 41 | €105,801 | €60,000 | -€45,801 | -43.3% |
| Cash at bank and in hand | 54/58 | €4,749 | €65,145 | +€60,396 | +1,272% |
| Total equity and liabilities | 10/49 | €110,550 | €144,246 | +€33,696 | +30.5% |
| Equity | 10/15 | €86,194 | €81,165 | -€5,029 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,134 | €73,105 | -€5,029 | -6.4% |
| Amounts payable | 17/49 | €24,356 | €63,081 | +€38,726 | +159% |
| Amounts payable within one year | 42/48 | €24,356 | €63,081 | +€38,726 | +159% |
| Trade debts | 44 | €13,020 | €40,329 | +€27,308 | +210% |
| Suppliers | 440/4 | €13,020 | €40,329 | +€27,308 | +210% |
| Taxes, remuneration and social security | 45 | €11,336 | €15,587 | +€4,251 | +37.5% |
| Taxes | 450/3 | €7,347 | €11,570 | +€4,223 | +57.5% |
| Remuneration and social security | 454/9 | €3,988 | €4,017 | +€28 | +0.7% |
| Other amounts payable | 47/48 | - | €7,166 | +€7,166 | |
| Other operating charges | 640/8 | €387 | €438 | +€50 | +13.0% |
| Gross operating margin | 9900 | €2,147 | -€5,736 | -€7,883 | |
| Operating profit (loss) | 9901 | €1,760 | -€6,173 | -€7,933 | |
| Financial income | 75/76B | €16 | €1,649 | +€1,632 | +9,958% |
| Recurring financial income | 75 | €16 | €1,649 | +€1,632 | +9,958% |
| Financial charges | 65/66B | €1,358 | €504 | -€854 | -62.9% |
| Recurring financial charges | 65 | €1,358 | €504 | -€854 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €418 | -€5,029 | -€5,447 | |
| Profit (loss) for the period | 9904 | €418 | -€5,029 | -€5,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €418 | -€5,029 | -€5,447 |
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 16 October 2026 via checked.be.