EnterLegal: what changed
EnterLegal
Largest movements
- Receivables within one year -€20,108
down €20,108 (-52.1%), from €38,627 to €18,519
of which Trade receivables: -€16,707
- Deferred charges and accrued income +€15,740
up €15,740 (+430%), from €3,660 to €19,400
- Cash +€12,916
up €12,916 (+530%), from €2,436 to €15,352
mainly Net result for the year (+€38,402) and Receivables within one year (+€20,108)
- Tangible fixed assets +€6,176
up €6,176 (+17.4%), from €35,563 to €41,739
of which Other tangible fixed assets: +€5,716
- Other debts +€7,053
up €7,053, from €0 to €7,053
- Trade debts +€4,776
up €4,776 (+153%), from €3,130 to €7,906
- Tax, wage and social debts +€2,395
up €2,395 (+41.5%), from €5,769 to €8,163
- Gross operating margin -€10,809
down €10,809 (-15.9%), from €67,987 to €57,178
- Depreciation +€3,166
up €3,166 (+203%), from €1,559 to €4,725
- Taxes -€3,099
down €3,099 (-17.3%), from €17,915 to €14,816
- Financial income +€2,630
up €2,630 (+789%), from €333 to €2,964
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,593 | €164,317 | +€14,724 | +9.8% |
| Fixed assets | 21/28 | €35,563 | €41,739 | +€6,176 | +17.4% |
| Tangible fixed assets | 22/27 | €35,563 | €41,739 | +€6,176 | +17.4% |
| Furniture and vehicles | 24 | €417 | €876 | +€460 | +110% |
| Other tangible fixed assets | 26 | €35,147 | €40,863 | +€5,716 | +16.3% |
| Current assets | 29/58 | €114,030 | €122,578 | +€8,548 | +7.5% |
| Amounts receivable within one year | 40/41 | €38,627 | €18,519 | -€20,108 | -52.1% |
| Trade receivables | 40 | €34,070 | €17,364 | -€16,707 | -49.0% |
| Other amounts receivable | 41 | €4,557 | €1,155 | -€3,401 | -74.6% |
| Current investments | 50/53 | €69,307 | €69,307 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,436 | €15,352 | +€12,916 | +530% |
| Deferred charges and accrued income | 490/1 | €3,660 | €19,400 | +€15,740 | +430% |
| Total equity and liabilities | 10/49 | €149,593 | €164,317 | +€14,724 | +9.8% |
| Equity | 10/15 | €140,694 | €141,185 | +€490 | +0.3% |
| Reserves | 13 | €140,694 | €141,185 | +€490 | +0.3% |
| Distributable reserves | 133 | €140,694 | €141,185 | +€490 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,899 | €23,133 | +€14,234 | +160% |
| Amounts payable within one year | 42/48 | €8,899 | €23,133 | +€14,234 | +160% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €3,130 | €7,906 | +€4,776 | +153% |
| Suppliers | 440/4 | €3,130 | €7,906 | +€4,776 | +153% |
| Taxes, remuneration and social security | 45 | €5,769 | €8,163 | +€2,395 | +41.5% |
| Taxes | 450/3 | €5,769 | €8,163 | +€2,395 | +41.5% |
| Other amounts payable | 47/48 | €0 | €7,053 | +€7,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,559 | €4,725 | +€3,166 | +203% |
| Other operating charges | 640/8 | €1,539 | €1,620 | +€81 | +5.2% |
| Gross operating margin | 9900 | €67,987 | €57,178 | -€10,809 | -15.9% |
| Operating profit (loss) | 9901 | €64,889 | €50,833 | -€14,055 | -21.7% |
| Financial income | 75/76B | €333 | €2,964 | +€2,630 | +789% |
| Recurring financial income | 75 | €333 | €2,964 | +€2,630 | +789% |
| Financial charges | 65/66B | €822 | €579 | -€243 | -29.5% |
| Recurring financial charges | 65 | €822 | €579 | -€243 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €64,400 | €53,218 | -€11,182 | -17.4% |
| Income taxes | 67/77 | €17,915 | €14,816 | -€3,099 | -17.3% |
| Profit (loss) for the period | 9904 | €46,485 | €38,402 | -€8,083 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,485 | €38,402 | -€8,083 | -17.4% |
Next steps
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 7 November 2026 via checked.be.