ENTIRIS: 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.
What changed
ENTIRIS
NACE 88.993, Social work activities without accommodation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.3m
2024 · €3.4m-€131,432
Equity
€92.3m
2024 · €89.1m+€3.2m
Cash
€3.7m
2024 · €3.4m+€307,753
Balance sheet total
€99.5m
2024 · €96.4m+€3.2m
Largest movements
Assets
- Current investments +€4.9m
up €4.9m (+6.7%), from €73.5m to €78.5m
- Tangible fixed assets -€1.1m
down €1.1m (-8.0%), from €13.9m to €12.8m
of which Land and buildings: -€801,773
Equity and liabilities
- Profit (loss) carried forward +€3.3m
up €3.3m (+8.1%), from €40.2m to €43.4m
Income statement
- Turnover +€1.1m
up €1.1m (+6.5%), from €17.8m to €18.9m
- Other operating income -€624,350
down €624,350 (-32.3%), from €1.9m to €1.3m
- Staff costs +€498,968
up €498,968 (+1.3%), from €39.9m to €40.4m
- Depreciation -€200,344
down €200,344 (-12.6%), from €1.6m to €1.4m
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.
Result 2024
€3.4m
Turnover
+€1.1m
Other operating income
-€624,350
Goods and materials
-€133,826
Services and other goods
+€90,821
Staff costs
-€498,968
Depreciation
+€200,344
Other operating charges
+€26,347
Other operating items
-€141,999
Financial income
-€136,738
Financial charges
-€60,937
Result 2025
€3.3m
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.
From operations
+€5.6m
Investment
-€5.2m
Financing
-€63,329
Cash 2024
€3.4m
From operations (derived)
+€5.6m
Net result for the year
+€3.3m
Depreciation
+€1.4m
Receivables after one year
+€30,000
Stocks and contracts
+€287,584
Receivables within one year
+€676,282
Deferred charges and accrued income
-€32,030
Provisions
-€58,604
Debts within one year
-€46,155
Accrued charges and deferred income
+€79,093
Investment (derived)
-€5.2m
Investment in fixed assets (net)
-€281,228
Current investments
-€4.9m
Financing
-€63,329
Contributions, distributions and other
-€63,329
Cash 2025
€3.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,361,205 | €99,538,084 | +€3.2m | +3.3% |
| Fixed assets | 21/28 | €13,961,794 | €12,854,470 | -€1.1m | -7.9% |
| Intangible fixed assets | 21 | €12,698 | €13,901 | +€1,203 | +9.5% |
| Tangible fixed assets | 22/27 | €13,904,807 | €12,796,279 | -€1.1m | -8.0% |
| Land and buildings | 22 | €12,040,137 | €11,238,365 | -€801,773 | -6.7% |
| Plant, machinery and equipment | 23 | €1,481,733 | €1,151,122 | -€330,611 | -22.3% |
| Furniture and vehicles | 24 | €311,531 | €257,290 | -€54,241 | -17.4% |
| Assets under construction and advance payments | 27 | €71,405 | €149,502 | +€78,097 | +109.4% |
| Financial fixed assets | 28 | €44,290 | €44,290 | = | 0.0% |
| Other financial fixed assets | 284/8 | €44,290 | €44,290 | = | 0.0% |
| Shares | 284 | €42,500 | €42,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,790 | €1,790 | = | 0.0% |
| Current assets | 29/58 | €82,399,411 | €86,683,613 | +€4.3m | +5.2% |
| Amounts receivable after more than one year | 29 | €40,000 | €10,000 | -€30,000 | -75.0% |
| Other amounts receivable | 291 | €40,000 | €10,000 | -€30,000 | -75.0% |
| Stocks and contracts in progress | 3 | €966,632 | €679,048 | -€287,584 | -29.8% |
| Stocks | 30/36 | €966,632 | €679,048 | -€287,584 | -29.8% |
| Raw materials and consumables | 30/31 | €538,722 | €444,093 | -€94,629 | -17.6% |
| Finished goods | 33 | €427,911 | €234,956 | -€192,955 | -45.1% |
| Amounts receivable within one year | 40/41 | €4,097,324 | €3,421,042 | -€676,282 | -16.5% |
| Trade receivables | 40 | €2,923,392 | €2,578,088 | -€345,304 | -11.8% |
| Other amounts receivable | 41 | €1,173,932 | €842,954 | -€330,978 | -28.2% |
| Current investments | 50/53 | €73,543,403 | €78,481,689 | +€4.9m | +6.7% |
| Cash at bank and in hand | 54/58 | €3,399,844 | €3,707,598 | +€307,753 | +9.1% |
| Deferred charges and accrued income | 490/1 | €352,207 | €384,237 | +€32,030 | +9.1% |
| Total equity and liabilities | 10/49 | €96,361,205 | €99,538,084 | +€3.2m | +3.3% |
| Equity | 10/15 | €89,091,378 | €92,293,922 | +€3.2m | +3.6% |
| Contributions | 10/11 | €3,174,472 | €3,174,472 | = | 0.0% |
| Capital | 10 | €3,174,472 | €3,174,472 | = | 0.0% |
| Reserves | 13 | €45,576,888 | €45,576,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,182,712 | €43,448,585 | +€3.3m | +8.1% |
| Investment grants | 15 | €157,306 | €93,978 | -€63,329 | -40.3% |
| Provisions and deferred taxes | 16 | €93,570 | €34,966 | -€58,604 | -62.6% |
| Provisions for liabilities and charges | 160/5 | €93,570 | €34,966 | -€58,604 | -62.6% |
| Other liabilities and charges | 164/5 | €93,570 | €34,966 | -€58,604 | -62.6% |
| Amounts payable | 17/49 | €7,176,257 | €7,209,195 | +€32,938 | +0.5% |
| Amounts payable within one year | 42/48 | €7,047,106 | €7,000,951 | -€46,155 | -0.7% |
| Trade debts | 44 | €702,440 | €411,980 | -€290,461 | -41.4% |
| Suppliers | 440/4 | €702,440 | €411,980 | -€290,461 | -41.4% |
| Advances received on contracts in progress | 46 | €25,690 | €26,379 | +€689 | +2.7% |
| Taxes, remuneration and social security | 45 | €5,326,524 | €5,590,842 | +€264,318 | +5.0% |
| Taxes | 450/3 | €127,922 | €132,856 | +€4,934 | +3.9% |
| Remuneration and social security | 454/9 | €5,198,602 | €5,457,986 | +€259,384 | +5.0% |
| Accrued charges and deferred income | 492/3 | €129,151 | €208,244 | +€79,093 | +61.2% |
| Operating income | 70/76A | €48,233,417 | €48,770,339 | +€536,922 | +1.1% |
| Turnover | 70 | €17,779,342 | €18,927,215 | +€1.1m | +6.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €245,751 | -€192,955 | -€438,706 | |
| Own construction capitalised | 72 | €14,261 | - | -€14,261 | |
| Other operating income | 74 | €1,934,558 | €1,310,209 | -€624,350 | -32.3% |
| Non-recurring operating income | 76A | €17,000 | €37,595 | +€20,595 | +121.1% |
| Operating charges | 60/66A | €44,824,359 | €45,295,037 | +€470,678 | +1.1% |
| Goods for resale, raw materials and consumables | 60 | €990,628 | €1,124,454 | +€133,826 | +13.5% |
| Purchases | 600/8 | €1,147,850 | €1,029,825 | -€118,025 | -10.3% |
| Change in stocks: decrease (increase) | 609 | -€157,222 | €94,629 | +€251,850 | |
| Services and other goods | 61 | €2,456,405 | €2,365,583 | -€90,821 | -3.7% |
| Remuneration, social security and pensions | 62 | €39,856,410 | €40,355,378 | +€498,968 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588,896 | €1,388,553 | -€200,344 | -12.6% |
| Other operating charges | 640/8 | €117,338 | €90,991 | -€26,347 | -22.5% |
| Non-recurring operating charges | 66A | €4,376 | €28,682 | +€24,307 | +555.5% |
| Operating profit (loss) | 9901 | €3,409,059 | €3,475,302 | +€66,244 | +1.9% |
| Financial income | 75/76B | €157,551 | €20,814 | -€136,738 | -86.8% |
| Recurring financial income | 75 | €157,551 | €20,814 | -€136,738 | -86.8% |
| Income from current assets | 751 | €141,622 | €19,686 | -€121,936 | -86.1% |
| Other financial income | 752/9 | €15,930 | €1,128 | -€14,802 | -92.9% |
| Financial charges | 65/66B | €169,305 | €230,243 | +€60,937 | +36.0% |
| Recurring financial charges | 65 | €169,305 | €230,243 | +€60,937 | +36.0% |
| Other financial charges | 652/9 | €169,305 | €230,243 | +€60,937 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €3,397,305 | €3,265,873 | -€131,432 | -3.9% |
| Profit (loss) for the period | 9904 | €3,397,305 | €3,265,873 | -€131,432 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,397,305 | €3,265,873 | -€131,432 | -3.9% |
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 29 September 2026 via checked.be.