Entourage Management: 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.
Entourage Management
Largest movements
- Receivables within one year +€42,392
up €42,392 (+91.6%), from €46,276 to €88,668
of which Other amounts receivable: +€22,971
- Cash +€1,344
up €1,344 (+15.6%), from €8,610 to €9,954
mainly Trade debts (+€18,541) and Net result for the year (+€17,846)
- Trade debts +€18,541
up €18,541 (+430%), from €4,316 to €22,857
- Profit (loss) carried forward +€17,846
up €17,846 (+49.6%), from €35,993 to €53,838
- Tax, wage and social debts +€8,468
up €8,468 (+54.1%), from €15,665 to €24,133
- Gross operating margin -€30,684
down €30,684 (-56.7%), from €54,122 to €23,437
- Taxes -€7,570
down €7,570 (-51.1%), from €14,800 to €7,230
- Financial income +€2,277
up €2,277 (+186%), from €1,223 to €3,501
- Depreciation -€1,668
down €1,668 (-61.7%), from €2,703 to €1,034
- Other operating charges -€888
down €888 (-60.3%), from €1,472 to €584
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,974 | €101,828 | +€44,854 | +78.7% |
| Fixed assets | 21/28 | €2,088 | €2,549 | +€461 | +22.1% |
| Tangible fixed assets | 22/27 | €1,997 | €2,458 | +€461 | +23.1% |
| Furniture and vehicles | 24 | €1,997 | €2,458 | +€461 | +23.1% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €54,885 | €99,279 | +€44,394 | +80.9% |
| Amounts receivable within one year | 40/41 | €46,276 | €88,668 | +€42,392 | +91.6% |
| Trade receivables | 40 | - | €19,422 | +€19,422 | |
| Other amounts receivable | 41 | €46,276 | €69,246 | +€22,971 | +49.6% |
| Cash at bank and in hand | 54/58 | €8,610 | €9,954 | +€1,344 | +15.6% |
| Deferred charges and accrued income | 490/1 | - | €657 | +€657 | |
| Total equity and liabilities | 10/49 | €56,974 | €101,828 | +€44,854 | +78.7% |
| Equity | 10/15 | €36,993 | €54,838 | +€17,846 | +48.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,993 | €53,838 | +€17,846 | +49.6% |
| Amounts payable | 17/49 | €19,981 | €46,990 | +€27,009 | +135% |
| Amounts payable within one year | 42/48 | €19,981 | €46,990 | +€27,009 | +135% |
| Trade debts | 44 | €4,316 | €22,857 | +€18,541 | +430% |
| Suppliers | 440/4 | €4,316 | €22,857 | +€18,541 | +430% |
| Taxes, remuneration and social security | 45 | €15,665 | €24,133 | +€8,468 | +54.1% |
| Taxes | 450/3 | €15,665 | €24,133 | +€8,468 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,703 | €1,034 | -€1,668 | -61.7% |
| Other operating charges | 640/8 | €1,472 | €584 | -€888 | -60.3% |
| Gross operating margin | 9900 | €54,122 | €23,437 | -€30,684 | -56.7% |
| Operating profit (loss) | 9901 | €49,947 | €21,819 | -€28,128 | -56.3% |
| Financial income | 75/76B | €1,223 | €3,501 | +€2,277 | +186% |
| Recurring financial income | 75 | €1,223 | €3,501 | +€2,277 | +186% |
| Financial charges | 65/66B | €378 | €244 | -€133 | -35.3% |
| Recurring financial charges | 65 | €378 | €244 | -€133 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €50,793 | €25,076 | -€25,717 | -50.6% |
| Income taxes | 67/77 | €14,800 | €7,230 | -€7,570 | -51.1% |
| Profit (loss) for the period | 9904 | €35,993 | €17,846 | -€18,147 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,993 | €17,846 | -€18,147 | -50.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.