Entertraining: 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.
Entertraining
Largest movements
- Tangible fixed assets -€11,114
down €11,114 (-2.5%), from €442,350 to €431,236
of which Land and buildings: -€11,841
- Receivables within one year +€7,657
up €7,657 (+22.5%), from €34,083 to €41,740
of which Trade receivables: +€9,449
- Other debts -€19,289
down €19,289 (-66.7%), from €28,915 to €9,626
- Current portion of long-term debt +€15,196
up €15,196 (+52.8%), from €28,766 to €43,963
- Trade debts -€13,757
down €13,757 (-75.1%), from €18,313 to €4,556
- Tax, wage and social debts +€9,636
up €9,636 (+3,146%), from €306 to €9,942
of which Taxes: +€6,730
- Profit (loss) carried forward +€5,627
up €5,627 (+15.1%), from -€37,248 to -€31,621
- Gross operating margin +€18,893
up €18,893 (+225%), from €8,413 to €27,306
- Financial charges -€711
down €711 (-11.3%), from €6,320 to €5,608
- Depreciation +€458
up €458 (+3.0%), from €15,345 to €15,802
- Other operating charges -€298
down €298 (-71.3%), from €418 to €120
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €477,815 | €474,859 | -€2,956 | -0.6% |
| Fixed assets | 21/28 | €442,670 | €431,556 | -€11,114 | -2.5% |
| Tangible fixed assets | 22/27 | €442,350 | €431,236 | -€11,114 | -2.5% |
| Land and buildings | 22 | €439,664 | €427,823 | -€11,841 | -2.7% |
| Plant, machinery and equipment | 23 | €2,686 | €3,413 | +€727 | +27.1% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €35,146 | €43,303 | +€8,157 | +23.2% |
| Amounts receivable within one year | 40/41 | €34,083 | €41,740 | +€7,657 | +22.5% |
| Trade receivables | 40 | €32,291 | €41,740 | +€9,449 | +29.3% |
| Other amounts receivable | 41 | €1,793 | - | -€1,793 | |
| Deferred charges and accrued income | 490/1 | €1,063 | €1,563 | +€501 | +47.1% |
| Total equity and liabilities | 10/49 | €477,815 | €474,859 | -€2,956 | -0.6% |
| Equity | 10/15 | €57,850 | €63,477 | +€5,627 | +9.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €94,098 | €94,098 | = | 0.0% |
| Distributable reserves | 133 | €94,098 | €94,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,248 | -€31,621 | +€5,627 | +15.1% |
| Amounts payable | 17/49 | €419,966 | €411,383 | -€8,583 | -2.0% |
| Amounts payable after more than one year | 17 | €340,395 | €341,039 | +€644 | +0.2% |
| Financial debts | 170/4 | €291,395 | €262,039 | -€29,356 | -10.1% |
| Other amounts payable | 178/9 | €49,000 | €79,000 | +€30,000 | +61.2% |
| Amounts payable within one year | 42/48 | €77,170 | €68,748 | -€8,422 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €28,766 | €43,963 | +€15,196 | +52.8% |
| Financial debts | 43 | €870 | €661 | -€208 | -24.0% |
| Credit institutions | 430/8 | €870 | €661 | -€208 | -24.0% |
| Trade debts | 44 | €18,313 | €4,556 | -€13,757 | -75.1% |
| Suppliers | 440/4 | €18,313 | €4,556 | -€13,757 | -75.1% |
| Taxes, remuneration and social security | 45 | €306 | €9,942 | +€9,636 | +3,146% |
| Taxes | 450/3 | €306 | €7,036 | +€6,730 | +2,197% |
| Remuneration and social security | 454/9 | - | €2,906 | +€2,906 | |
| Other amounts payable | 47/48 | €28,915 | €9,626 | -€19,289 | -66.7% |
| Accrued charges and deferred income | 492/3 | €2,400 | €1,595 | -€805 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,345 | €15,802 | +€458 | +3.0% |
| Other operating charges | 640/8 | €418 | €120 | -€298 | -71.3% |
| Gross operating margin | 9900 | €8,413 | €27,306 | +€18,893 | +225% |
| Operating profit (loss) | 9901 | -€7,349 | €11,383 | +€18,733 | |
| Financial charges | 65/66B | €6,320 | €5,608 | -€711 | -11.3% |
| Recurring financial charges | 65 | €6,320 | €5,608 | -€711 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,669 | €5,775 | +€19,444 | |
| Income taxes | 67/77 | €153 | €148 | -€4 | -2.8% |
| Profit (loss) for the period | 9904 | -€13,822 | €5,627 | +€19,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,822 | €5,627 | +€19,449 |
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 15 October 2026 via checked.be.