ENTO: 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.
ENTO
Largest movements
- Cash +€44,700
up €44,700 (+34.5%), from €129,531 to €174,231
mainly Net result for the year (+€40,858) and Receivables within one year (+€19,008)
- Receivables within one year -€19,008
down €19,008 (-47.6%), from €39,904 to €20,896
of which Trade receivables: -€18,668
- Reserves +€40,858
up €40,858 (+33.7%), from €121,280 to €162,138
- Tax, wage and social debts -€24,806
down €24,806 (-57.1%), from €43,458 to €18,653
- Other debts +€4,450
up €4,450 (+26.8%), from €16,635 to €21,086
- Gross operating margin -€103,652
down €103,652 (-64.7%), from €160,247 to €56,594
- Taxes -€23,533
down €23,533 (-67.9%), from €34,645 to €11,111
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 | €184,993 | €207,382 | +€22,389 | +12.1% |
| Fixed assets | 21/28 | €10,383 | €8,761 | -€1,621 | -15.6% |
| Tangible fixed assets | 22/27 | €10,383 | €8,761 | -€1,621 | -15.6% |
| Plant, machinery and equipment | 23 | €4,611 | €4,111 | -€500 | -10.8% |
| Furniture and vehicles | 24 | €5,772 | €4,650 | -€1,121 | -19.4% |
| Current assets | 29/58 | €174,610 | €198,620 | +€24,010 | +13.8% |
| Amounts receivable within one year | 40/41 | €39,904 | €20,896 | -€19,008 | -47.6% |
| Trade receivables | 40 | €34,564 | €15,896 | -€18,668 | -54.0% |
| Other amounts receivable | 41 | €5,340 | €5,000 | -€340 | -6.4% |
| Cash at bank and in hand | 54/58 | €129,531 | €174,231 | +€44,700 | +34.5% |
| Deferred charges and accrued income | 490/1 | €5,175 | €3,493 | -€1,682 | -32.5% |
| Total equity and liabilities | 10/49 | €184,993 | €207,382 | +€22,389 | +12.1% |
| Equity | 10/15 | €123,680 | €164,538 | +€40,858 | +33.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €121,280 | €162,138 | +€40,858 | +33.7% |
| Distributable reserves | 133 | €121,280 | €162,138 | +€40,858 | +33.7% |
| Amounts payable | 17/49 | €61,313 | €42,844 | -€18,469 | -30.1% |
| Amounts payable within one year | 42/48 | €61,313 | €41,670 | -€19,643 | -32.0% |
| Trade debts | 44 | €1,219 | €1,932 | +€713 | +58.5% |
| Suppliers | 440/4 | €1,219 | €1,932 | +€713 | +58.5% |
| Taxes, remuneration and social security | 45 | €43,458 | €18,653 | -€24,806 | -57.1% |
| Taxes | 450/3 | €43,458 | €18,653 | -€24,806 | -57.1% |
| Other amounts payable | 47/48 | €16,635 | €21,086 | +€4,450 | +26.8% |
| Accrued charges and deferred income | 492/3 | - | €1,174 | +€1,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €1,621 | +€234 | +16.9% |
| Other operating charges | 640/8 | €457 | €252 | -€205 | -44.9% |
| Gross operating margin | 9900 | €160,247 | €56,594 | -€103,652 | -64.7% |
| Operating profit (loss) | 9901 | €158,402 | €54,721 | -€103,681 | -65.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,477 | €2,753 | +€276 | +11.2% |
| Recurring financial charges | 65 | €2,477 | €2,753 | +€276 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €155,925 | €51,969 | -€103,955 | -66.7% |
| Income taxes | 67/77 | €34,645 | €11,111 | -€23,533 | -67.9% |
| Profit (loss) for the period | 9904 | €121,280 | €40,858 | -€80,422 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €121,280 | €40,858 | -€80,422 | -66.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.