EntP: 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.
EntP
Largest movements
- Cash +€462,742
up €462,742 (+1882.2%), from €24,585 to €487,327
mainly Net result for the year (+€364,254) and Receivables after one year (+€93,677)
- Receivables after one year -€93,677
down €93,677 (-43.1%), from €217,346 to €123,668
- Receivables within one year +€17,750
up €17,750 (+4.7%), from €373,883 to €391,633
of which Other amounts receivable: +€25,287
- Reserves +€364,254
up €364,254 (+54.1%), from €673,344 to €1.0m
- Tax, wage and social debts +€26,180
up €26,180 (+244.1%), from €10,726 to €36,906
- Gross operating margin +€386,621
up €386,621 (+4509.7%), from €8,573 to €395,195
- Taxes +€33,148
up €33,148 (+973.1%), from €3,407 to €36,555
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 | €766,959 | €1,157,590 | +€390,631 | +50.9% |
| Fixed assets | 21/28 | €141,152 | €150,458 | +€9,306 | +6.6% |
| Tangible fixed assets | 22/27 | €1,152 | €458 | -€694 | -60.2% |
| Furniture and vehicles | 24 | €1,152 | €458 | -€694 | -60.2% |
| Financial fixed assets | 28 | €140,000 | €150,000 | +€10,000 | +7.1% |
| Current assets | 29/58 | €625,807 | €1,007,132 | +€381,325 | +60.9% |
| Amounts receivable after more than one year | 29 | €217,346 | €123,668 | -€93,677 | -43.1% |
| Trade receivables | 290 | €217,346 | €123,668 | -€93,677 | -43.1% |
| Amounts receivable within one year | 40/41 | €373,883 | €391,633 | +€17,750 | +4.7% |
| Trade receivables | 40 | €12,705 | €5,169 | -€7,536 | -59.3% |
| Other amounts receivable | 41 | €361,178 | €386,465 | +€25,287 | +7.0% |
| Cash at bank and in hand | 54/58 | €24,585 | €487,327 | +€462,742 | +1882.2% |
| Deferred charges and accrued income | 490/1 | €9,994 | €4,503 | -€5,490 | -54.9% |
| Total equity and liabilities | 10/49 | €766,959 | €1,157,590 | +€390,631 | +50.9% |
| Equity | 10/15 | €685,744 | €1,049,998 | +€364,254 | +53.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €673,344 | €1,037,598 | +€364,254 | +54.1% |
| Distributable reserves | 133 | €673,344 | €1,037,598 | +€364,254 | +54.1% |
| Amounts payable | 17/49 | €81,215 | €107,592 | +€26,377 | +32.5% |
| Amounts payable within one year | 42/48 | €75,779 | €100,704 | +€24,925 | +32.9% |
| Trade debts | 44 | €1,223 | €3,822 | +€2,599 | +212.6% |
| Suppliers | 440/4 | €1,223 | €3,822 | +€2,599 | +212.6% |
| Taxes, remuneration and social security | 45 | €10,726 | €36,906 | +€26,180 | +244.1% |
| Taxes | 450/3 | €10,726 | €36,906 | +€26,180 | +244.1% |
| Other amounts payable | 47/48 | €63,831 | €59,976 | -€3,855 | -6.0% |
| Accrued charges and deferred income | 492/3 | €5,436 | €6,888 | +€1,453 | +26.7% |
| Non-recurring operating income | 76A | - | €405,500 | +€405,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €694 | +€2 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €4,979 | €1,894 | -€3,086 | -62.0% |
| Gross operating margin | 9900 | €8,573 | €395,195 | +€386,621 | +4509.7% |
| Operating profit (loss) | 9901 | €902 | €392,607 | +€391,705 | +43421.5% |
| Financial income | 75/76B | €11,643 | €13,112 | +€1,468 | +12.6% |
| Recurring financial income | 75 | €11,643 | €13,112 | +€1,468 | +12.6% |
| Financial charges | 65/66B | €2,777 | €4,911 | +€2,133 | +76.8% |
| Recurring financial charges | 65 | €2,777 | €4,911 | +€2,133 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €9,768 | €400,808 | +€391,040 | +4003.2% |
| Income taxes | 67/77 | €3,407 | €36,555 | +€33,148 | +973.1% |
| Profit (loss) for the period | 9904 | €6,362 | €364,254 | +€357,892 | +5625.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,362 | €364,254 | +€357,892 | +5625.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.