Entertijn: 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.
Entertijn
Largest movements
- Cash -€27,826
down €27,826 (-63.5%), from €43,793 to €15,967
mainly Contributions, distributions and other (-€58,746) and Receivables within one year (-€22,114)
- Receivables within one year +€22,114
up €22,114 (+308.8%), from €7,161 to €29,275
of which Trade receivables: +€21,101
- Deferred charges and accrued income -€603
down €603 (-100.0%), from €603 to €0
- Reserves -€24,427
down €24,427 (-89.0%), from €27,434 to €3,008
- Other debts +€21,835
up €21,835 (+119.8%), from €18,228 to €40,063
- Tax, wage and social debts -€2,422
down €2,422 (-56.5%), from €4,288 to €1,866
of which Remuneration and social security: -€2,000
- Contributions -€1,312
down €1,312 (-65.6%), from €2,000 to €688
- Gross operating margin +€30,616
up €30,616 (+148.2%), from €20,653 to €51,269
- Taxes +€7,085
up €7,085 (+347.2%), from €2,041 to €9,126
- Other operating charges +€4,984
up €4,984 (+1515.3%), from €329 to €5,313
- Depreciation +€743
up €743 (+268.5%), from €277 to €1,020
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 | €54,019 | €47,593 | -€6,427 | -11.9% |
| Fixed assets | 21/28 | €2,462 | €2,350 | -€112 | -4.5% |
| Tangible fixed assets | 22/27 | €2,462 | €2,350 | -€112 | -4.5% |
| Plant, machinery and equipment | 23 | €2,462 | €2,350 | -€112 | -4.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €51,557 | €45,242 | -€6,315 | -12.2% |
| Amounts receivable within one year | 40/41 | €7,161 | €29,275 | +€22,114 | +308.8% |
| Trade receivables | 40 | €5,300 | €26,401 | +€21,101 | +398.1% |
| Other amounts receivable | 41 | €1,861 | €2,874 | +€1,013 | +54.4% |
| Cash at bank and in hand | 54/58 | €43,793 | €15,967 | -€27,826 | -63.5% |
| Deferred charges and accrued income | 490/1 | €603 | €0 | -€603 | -100.0% |
| Total equity and liabilities | 10/49 | €54,019 | €47,593 | -€6,427 | -11.9% |
| Equity | 10/15 | €29,434 | €3,696 | -€25,739 | -87.4% |
| Contributions | 10/11 | €2,000 | €688 | -€1,312 | -65.6% |
| Reserves | 13 | €27,434 | €3,008 | -€24,427 | -89.0% |
| Distributable reserves | 133 | €27,434 | €3,008 | -€24,427 | -89.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,585 | €43,897 | +€19,312 | +78.6% |
| Amounts payable within one year | 42/48 | €24,585 | €43,897 | +€19,312 | +78.6% |
| Trade debts | 44 | €2,069 | €1,968 | -€101 | -4.9% |
| Suppliers | 440/4 | €2,069 | €1,968 | -€101 | -4.9% |
| Taxes, remuneration and social security | 45 | €4,288 | €1,866 | -€2,422 | -56.5% |
| Taxes | 450/3 | €2,288 | €1,866 | -€422 | -18.5% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €18,228 | €40,063 | +€21,835 | +119.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277 | €1,020 | +€743 | +268.5% |
| Other operating charges | 640/8 | €329 | €5,313 | +€4,984 | +1515.3% |
| Non-recurring operating charges | 66A | €2,630 | €0 | -€2,630 | -100.0% |
| Gross operating margin | 9900 | €20,653 | €51,269 | +€30,616 | +148.2% |
| Operating profit (loss) | 9901 | €17,417 | €44,936 | +€27,519 | +158.0% |
| Financial income | 75/76B | €75 | €0 | -€75 | -100.0% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €2,864 | €2,802 | -€62 | -2.2% |
| Recurring financial charges | 65 | €2,864 | €2,802 | -€62 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €14,628 | €42,134 | +€27,506 | +188.0% |
| Income taxes | 67/77 | €2,041 | €9,126 | +€7,085 | +347.2% |
| Profit (loss) for the period | 9904 | €12,587 | €33,008 | +€20,420 | +162.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,587 | €33,008 | +€20,420 | +162.2% |
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 12 October 2026 via checked.be.