ENTIPOU: what changed
Two fiscal 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.
ENTIPOU
Largest movements
- Cash -€49,996
down €49,996 (-44.8%), from €111,552 to €61,556
mainly Net result for the year (-€26,061) and Other debts (-€23,616)
- Tangible fixed assets -€7,244
down €7,244 (-26.0%), from €27,814 to €20,571
of which Furniture and vehicles: -€12,821
- Profit (loss) carried forward -€26,061
down €26,061 (-27.1%), from €96,137 to €70,076
- Other debts -€23,616
down €23,616 (-88.4%), from €26,715 to €3,099
- Current portion of long-term debt -€6,545
no longer reported in 2025 (was €6,545)
- Tax, wage and social debts -€5,815
down €5,815 (-36.6%), from €15,887 to €10,072
of which Taxes: -€4,215
- Trade debts +€5,633
up €5,633 (+97.3%), from €5,791 to €11,423
- Gross operating margin -€77,739
down €77,739, from €66,724 to -€11,015
- Taxes -€12,474
down €12,474, from €12,297 to -€178
- Financial income -€1,472
no longer reported in 2025 (was €1,472)
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 | €161,074 | €104,671 | -€56,403 | -35.0% |
| Fixed assets | 21/28 | €27,814 | €20,571 | -€7,244 | -26.0% |
| Tangible fixed assets | 22/27 | €27,814 | €20,571 | -€7,244 | -26.0% |
| Furniture and vehicles | 24 | €22,413 | €9,592 | -€12,821 | -57.2% |
| Other tangible fixed assets | 26 | €5,401 | €10,979 | +€5,578 | +103.3% |
| Current assets | 29/58 | €133,259 | €84,100 | -€49,159 | -36.9% |
| Amounts receivable within one year | 40/41 | €19,796 | €20,479 | +€683 | +3.5% |
| Trade receivables | 40 | €19,796 | €11,129 | -€8,667 | -43.8% |
| Other amounts receivable | 41 | - | €9,350 | +€9,350 | |
| Cash at bank and in hand | 54/58 | €111,552 | €61,556 | -€49,996 | -44.8% |
| Deferred charges and accrued income | 490/1 | €1,911 | €2,064 | +€153 | +8.0% |
| Total equity and liabilities | 10/49 | €161,074 | €104,671 | -€56,403 | -35.0% |
| Equity | 10/15 | €106,137 | €80,076 | -€26,061 | -24.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,137 | €70,076 | -€26,061 | -27.1% |
| Amounts payable | 17/49 | €54,937 | €24,595 | -€30,342 | -55.2% |
| Amounts payable within one year | 42/48 | €54,937 | €24,595 | -€30,342 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €6,545 | - | -€6,545 | |
| Trade debts | 44 | €5,791 | €11,423 | +€5,633 | +97.3% |
| Suppliers | 440/4 | €5,791 | €11,423 | +€5,633 | +97.3% |
| Taxes, remuneration and social security | 45 | €15,887 | €10,072 | -€5,815 | -36.6% |
| Taxes | 450/3 | €11,087 | €6,872 | -€4,215 | -38.0% |
| Remuneration and social security | 454/9 | €4,800 | €3,200 | -€1,600 | -33.3% |
| Other amounts payable | 47/48 | €26,715 | €3,099 | -€23,616 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,440 | €14,548 | +€107 | +0.7% |
| Other operating charges | 640/8 | €486 | €501 | +€16 | +3.2% |
| Gross operating margin | 9900 | €66,724 | -€11,015 | -€77,739 | |
| Operating profit (loss) | 9901 | €51,798 | -€26,064 | -€77,862 | |
| Financial income | 75/76B | €1,472 | - | -€1,472 | |
| Recurring financial income | 75 | €1,472 | - | -€1,472 | |
| Financial charges | 65/66B | €266 | €175 | -€91 | -34.3% |
| Recurring financial charges | 65 | €266 | €175 | -€91 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €53,004 | -€26,238 | -€79,243 | |
| Income taxes | 67/77 | €12,297 | -€178 | -€12,474 | |
| Profit (loss) for the period | 9904 | €40,707 | -€26,061 | -€66,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,707 | -€26,061 | -€66,768 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.