ENTRE-PORTE: 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.
ENTRE-PORTE
Largest movements
- Stocks and contracts +€103,000
up €103,000 (+242%), from €42,500 to €145,500
- Receivables within one year -€90,084
down €90,084 (-32.5%), from €277,594 to €187,509
of which Other amounts receivable: -€61,131
- Cash +€18,995
up €18,995 (+11.2%), from €169,523 to €188,518
mainly Receivables within one year (+€90,084) and Depreciation (+€29,575)
- Tangible fixed assets -€14,575
down €14,575 (-16.5%), from €88,139 to €73,564
of which Furniture and vehicles: -€11,961
- Trade debts +€27,795
up €27,795 (+19.1%), from €145,619 to €173,414
- Debts after one year -€14,030
down €14,030 (-49.1%), from €28,565 to €14,535
- Gross operating margin +€58,539
up €58,539 (+33.8%), from €173,233 to €231,772
- Staff costs +€54,661
up €54,661 (+39.4%), from €138,572 to €193,234
- Depreciation +€2,870
up €2,870 (+10.7%), from €26,705 to €29,575
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.
Derived cash bridge
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 | €582,015 | €599,735 | +€17,720 | +3.0% |
| Fixed assets | 21/28 | €88,274 | €73,699 | -€14,575 | -16.5% |
| Tangible fixed assets | 22/27 | €88,139 | €73,564 | -€14,575 | -16.5% |
| Plant, machinery and equipment | 23 | €6,696 | €4,081 | -€2,614 | -39.0% |
| Furniture and vehicles | 24 | €81,443 | €69,483 | -€11,961 | -14.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €493,741 | €526,036 | +€32,295 | +6.5% |
| Stocks and contracts in progress | 3 | €42,500 | €145,500 | +€103,000 | +242% |
| Stocks | 30/36 | €42,500 | €145,500 | +€103,000 | +242% |
| Amounts receivable within one year | 40/41 | €277,594 | €187,509 | -€90,084 | -32.5% |
| Trade receivables | 40 | €178,046 | €149,092 | -€28,954 | -16.3% |
| Other amounts receivable | 41 | €99,547 | €38,417 | -€61,131 | -61.4% |
| Cash at bank and in hand | 54/58 | €169,523 | €188,518 | +€18,995 | +11.2% |
| Deferred charges and accrued income | 490/1 | €4,124 | €4,509 | +€385 | +9.3% |
| Total equity and liabilities | 10/49 | €582,015 | €599,735 | +€17,720 | +3.0% |
| Equity | 10/15 | €392,314 | €393,904 | +€1,590 | +0.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €367,000 | €367,500 | +€500 | +0.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €364,500 | €365,000 | +€500 | +0.1% |
| Profit (loss) carried forward | 14 | €314 | €1,404 | +€1,090 | +347% |
| Amounts payable | 17/49 | €189,701 | €205,831 | +€16,131 | +8.5% |
| Amounts payable after more than one year | 17 | €28,565 | €14,535 | -€14,030 | -49.1% |
| Financial debts | 170/4 | €28,565 | €14,535 | -€14,030 | -49.1% |
| Amounts payable within one year | 42/48 | €161,136 | €188,996 | +€27,861 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €15,210 | €15,582 | +€372 | +2.4% |
| Trade debts | 44 | €145,619 | €173,414 | +€27,795 | +19.1% |
| Suppliers | 440/4 | €145,619 | €173,414 | +€27,795 | +19.1% |
| Taxes, remuneration and social security | 45 | €307 | - | -€307 | |
| Taxes | 450/3 | €307 | - | -€307 | |
| Accrued charges and deferred income | 492/3 | - | €2,300 | +€2,300 | |
| Remuneration, social security and pensions | 62 | €138,572 | €193,234 | +€54,661 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,705 | €29,575 | +€2,870 | +10.7% |
| Other operating charges | 640/8 | €2,868 | €2,246 | -€622 | -21.7% |
| Gross operating margin | 9900 | €173,233 | €231,772 | +€58,539 | +33.8% |
| Operating profit (loss) | 9901 | €5,087 | €6,718 | +€1,630 | +32.0% |
| Financial income | 75/76B | €4,312 | €2,440 | -€1,872 | -43.4% |
| Recurring financial income | 75 | €4,312 | €2,440 | -€1,872 | -43.4% |
| Financial charges | 65/66B | €3,357 | €4,345 | +€988 | +29.4% |
| Recurring financial charges | 65 | €3,357 | €4,345 | +€988 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €6,043 | €4,813 | -€1,230 | -20.4% |
| Income taxes | 67/77 | €4,419 | €3,223 | -€1,196 | -27.1% |
| Profit (loss) for the period | 9904 | €1,624 | €1,590 | -€34 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,624 | €1,590 | -€34 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.