ENTERSALES: 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.
ENTERSALES
Largest movements
- Receivables within one year +€33,346
up €33,346 (+66.7%), from €50,009 to €83,355
of which Other amounts receivable: +€61,571
- Reserves +€12,744
up €12,744 (+685%), from €1,859 to €14,603
of which Distributable reserves: +€12,744
- Profit (loss) carried forward +€10,142
up €10,142, from -€10,142 to €0
- Tax, wage and social debts +€8,293
up €8,293 (+63.6%), from €13,045 to €21,339
- Gross operating margin -€13,359
down €13,359 (-29.9%), from €44,675 to €31,316
- Taxes -€2,724
down €2,724 (-24.6%), from €11,055 to €8,331
- Financial income +€666
up €666 (+325%), from €205 to €871
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 | €51,612 | €83,882 | +€32,270 | +62.5% |
| Fixed assets | 21/28 | €596 | €520 | -€76 | -12.7% |
| Tangible fixed assets | 22/27 | €76 | €0 | -€76 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €76 | €0 | -€76 | -100% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €51,017 | €83,362 | +€32,346 | +63.4% |
| Amounts receivable within one year | 40/41 | €50,009 | €83,355 | +€33,346 | +66.7% |
| Trade receivables | 40 | €28,800 | €575 | -€28,225 | -98.0% |
| Other amounts receivable | 41 | €21,209 | €82,780 | +€61,571 | +290% |
| Cash at bank and in hand | 54/58 | €414 | €8 | -€406 | -98.1% |
| Deferred charges and accrued income | 490/1 | €593 | €0 | -€593 | -100% |
| Total equity and liabilities | 10/49 | €51,612 | €83,882 | +€32,270 | +62.5% |
| Equity | 10/15 | €10,309 | €33,195 | +€22,886 | +222% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €14,603 | +€12,744 | +685% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €12,744 | +€12,744 | |
| Profit (loss) carried forward | 14 | -€10,142 | €0 | +€10,142 | |
| Amounts payable | 17/49 | €41,303 | €50,688 | +€9,384 | +22.7% |
| Amounts payable after more than one year | 17 | €14,435 | €14,435 | = | 0.0% |
| Financial debts | 170/4 | €14,435 | €14,435 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,868 | €36,252 | +€9,384 | +34.9% |
| Trade debts | 44 | €13,823 | €14,261 | +€439 | +3.2% |
| Suppliers | 440/4 | €13,823 | €14,261 | +€439 | +3.2% |
| Advances received on contracts in progress | 46 | - | €652 | +€652 | |
| Taxes, remuneration and social security | 45 | €13,045 | €21,339 | +€8,293 | +63.6% |
| Taxes | 450/3 | €13,045 | €21,339 | +€8,293 | +63.6% |
| Remuneration, social security and pensions | 62 | €51 | €0 | -€51 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €76 | -€77 | -50.4% |
| Other operating charges | 640/8 | €860 | €690 | -€170 | -19.7% |
| Gross operating margin | 9900 | €44,675 | €31,316 | -€13,359 | -29.9% |
| Operating profit (loss) | 9901 | €43,610 | €30,550 | -€13,061 | -29.9% |
| Financial income | 75/76B | €205 | €871 | +€666 | +325% |
| Recurring financial income | 75 | €205 | €871 | +€666 | +325% |
| Financial charges | 65/66B | €138 | €203 | +€65 | +47.3% |
| Recurring financial charges | 65 | €138 | €203 | +€65 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €43,677 | €31,217 | -€12,460 | -28.5% |
| Income taxes | 67/77 | €11,055 | €8,331 | -€2,724 | -24.6% |
| Profit (loss) for the period | 9904 | €32,622 | €22,886 | -€9,736 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,622 | €22,886 | -€9,736 | -29.8% |
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 26 October 2026 via checked.be.