ENTOMOBIO: 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.
ENTOMOBIO
Largest movements
- Cash +€11,409
up €11,409 (+303.1%), from €3,764 to €15,173
mainly Debts after one year (+€75,000) and Depreciation (+€5,955)
- Tangible fixed assets -€5,955
down €5,955 (-52.8%), from €11,285 to €5,330
of which Plant, machinery and equipment: -€5,309
- Financial fixed assets -€3,000
down €3,000 (-100.0%), from €3,000 to €0
- Receivables within one year -€2,954
down €2,954 (-61.8%), from €4,780 to €1,826
of which Other amounts receivable: -€1,738
- Stocks and contracts -€1,230
down €1,230 (-7.9%), from €15,660 to €14,430
- Debts after one year +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€73,847
down €73,847 (-37.0%), from -€199,479 to -€273,327
- Trade debts -€5,408
down €5,408 (-59.1%), from €9,156 to €3,748
- Accrued charges and deferred income +€3,400
new in 2025: €3,400
- Tax, wage and social debts +€1,310
up €1,310 (+17.3%), from €7,558 to €8,868
of which Remuneration and social security: +€1,053
- Gross operating margin -€5,498
down €5,498 (-29.4%), from -€18,701 to -€24,200
- Staff costs +€2,052
up €2,052 (+5.2%), from €39,259 to €41,310
- Other operating charges +€596
up €596 (+132.2%), from €451 to €1,048
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 | €38,858 | €37,447 | -€1,411 | -3.6% |
| Fixed assets | 21/28 | €14,285 | €5,330 | -€8,955 | -62.7% |
| Tangible fixed assets | 22/27 | €11,285 | €5,330 | -€5,955 | -52.8% |
| Land and buildings | 22 | €4,050 | €3,404 | -€646 | -16.0% |
| Plant, machinery and equipment | 23 | €7,235 | €1,927 | -€5,309 | -73.4% |
| Financial fixed assets | 28 | €3,000 | €0 | -€3,000 | -100.0% |
| Current assets | 29/58 | €24,573 | €32,117 | +€7,544 | +30.7% |
| Stocks and contracts in progress | 3 | €15,660 | €14,430 | -€1,230 | -7.9% |
| Stocks | 30/36 | €15,660 | €14,430 | -€1,230 | -7.9% |
| Amounts receivable within one year | 40/41 | €4,780 | €1,826 | -€2,954 | -61.8% |
| Trade receivables | 40 | €2,261 | €1,045 | -€1,216 | -53.8% |
| Other amounts receivable | 41 | €2,519 | €781 | -€1,738 | -69.0% |
| Cash at bank and in hand | 54/58 | €3,764 | €15,173 | +€11,409 | +303.1% |
| Deferred charges and accrued income | 490/1 | €368 | €688 | +€320 | +86.8% |
| Total equity and liabilities | 10/49 | €38,858 | €37,447 | -€1,411 | -3.6% |
| Equity | 10/15 | -€52,620 | -€126,467 | -€73,847 | -140.3% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Capital | 10 | €111,667 | €111,667 | = | 0.0% |
| Issued capital | 100 | €111,667 | €111,667 | = | 0.0% |
| Outside capital | 11 | €33,333 | €33,333 | = | 0.0% |
| Share premium | 1100/10 | €33,333 | €33,333 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,479 | -€273,327 | -€73,847 | -37.0% |
| Amounts payable | 17/49 | €91,478 | €163,915 | +€72,436 | +79.2% |
| Amounts payable after more than one year | 17 | - | €75,000 | +€75,000 | |
| Financial debts | 170/4 | - | €75,000 | +€75,000 | |
| Amounts payable within one year | 42/48 | €91,478 | €85,515 | -€5,964 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €556 | €1 | -€555 | -99.9% |
| Trade debts | 44 | €9,156 | €3,748 | -€5,408 | -59.1% |
| Suppliers | 440/4 | €9,156 | €3,748 | -€5,408 | -59.1% |
| Advances received on contracts in progress | 46 | €277 | - | -€277 | |
| Taxes, remuneration and social security | 45 | €7,558 | €8,868 | +€1,310 | +17.3% |
| Taxes | 450/3 | €229 | €486 | +€258 | +112.8% |
| Remuneration and social security | 454/9 | €7,329 | €8,382 | +€1,053 | +14.4% |
| Other amounts payable | 47/48 | €73,932 | €72,898 | -€1,034 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €3,400 | +€3,400 | |
| Non-recurring operating income | 76A | €178 | - | -€178 | |
| Remuneration, social security and pensions | 62 | €39,259 | €41,310 | +€2,052 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €5,955 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €1,048 | +€596 | +132.2% |
| Non-recurring operating charges | 66A | - | €1,113 | +€1,113 | |
| Gross operating margin | 9900 | -€18,701 | -€24,200 | -€5,498 | -29.4% |
| Operating profit (loss) | 9901 | -€64,367 | -€73,626 | -€9,259 | -14.4% |
| Financial income | 75/76B | €9 | €1 | -€8 | -89.7% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -89.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €298 | €223 | -€75 | -25.3% |
| Recurring financial charges | 65 | €298 | €223 | -€75 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€64,655 | -€73,847 | -€9,192 | -14.2% |
| Profit (loss) for the period | 9904 | -€64,655 | -€73,847 | -€9,192 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,655 | -€73,847 | -€9,192 | -14.2% |
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 5 October 2026 via checked.be.