ENTRE store et tenture: 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 store et tenture
Largest movements
- Cash -€14,021
down €14,021 (-18.9%), from €74,326 to €60,305
mainly Deferred charges and accrued income (-€10,766) and Tax, wage and social debts (-€4,902)
- Deferred charges and accrued income +€10,766
up €10,766 (+743%), from €1,448 to €12,214
- Receivables within one year -€4,968
down €4,968 (-34.2%), from €14,516 to €9,548
of which Trade receivables: -€2,864
- Tax, wage and social debts -€4,902
down €4,902 (-26.0%), from €18,885 to €13,983
- Trade debts -€3,252
down €3,252 (-20.3%), from €16,010 to €12,758
- Profit (loss) carried forward +€2,384
up €2,384 (+6.4%), from €37,213 to €39,597
- Accrued charges and deferred income -€992
down €992 (-99.2%), from €1,000 to €8
- Gross operating margin -€22,576
down €22,576 (-76.0%), from €29,698 to €7,122
- Taxes -€2,249
down €2,249 (-44.2%), from €5,086 to €2,837
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 | €97,211 | €89,937 | -€7,274 | -7.5% |
| Fixed assets | 21/28 | €1,144 | €1,648 | +€504 | +44.1% |
| Tangible fixed assets | 22/27 | €1,144 | €1,648 | +€504 | +44.1% |
| Plant, machinery and equipment | 23 | €1,144 | €579 | -€565 | -49.4% |
| Furniture and vehicles | 24 | €0 | €1,069 | +€1,069 | |
| Current assets | 29/58 | €96,067 | €88,289 | -€7,778 | -8.1% |
| Stocks and contracts in progress | 3 | €5,777 | €6,222 | +€445 | +7.7% |
| Stocks | 30/36 | €5,777 | €6,222 | +€445 | +7.7% |
| Amounts receivable within one year | 40/41 | €14,516 | €9,548 | -€4,968 | -34.2% |
| Trade receivables | 40 | €12,408 | €9,544 | -€2,864 | -23.1% |
| Other amounts receivable | 41 | €2,108 | €4 | -€2,104 | -99.8% |
| Cash at bank and in hand | 54/58 | €74,326 | €60,305 | -€14,021 | -18.9% |
| Deferred charges and accrued income | 490/1 | €1,448 | €12,214 | +€10,766 | +743% |
| Total equity and liabilities | 10/49 | €97,211 | €89,937 | -€7,274 | -7.5% |
| Equity | 10/15 | €57,673 | €60,057 | +€2,384 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,213 | €39,597 | +€2,384 | +6.4% |
| Amounts payable | 17/49 | €39,538 | €29,880 | -€9,658 | -24.4% |
| Amounts payable within one year | 42/48 | €38,538 | €29,872 | -€8,666 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €16,010 | €12,758 | -€3,252 | -20.3% |
| Suppliers | 440/4 | €16,010 | €12,758 | -€3,252 | -20.3% |
| Taxes, remuneration and social security | 45 | €18,885 | €13,983 | -€4,902 | -26.0% |
| Taxes | 450/3 | €18,885 | €13,983 | -€4,902 | -26.0% |
| Other amounts payable | 47/48 | €3,643 | €3,131 | -€512 | -14.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €8 | -€992 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €566 | -€184 | -24.5% |
| Other operating charges | 640/8 | €1,046 | €858 | -€188 | -18.0% |
| Gross operating margin | 9900 | €29,698 | €7,122 | -€22,576 | -76.0% |
| Operating profit (loss) | 9901 | €27,903 | €5,698 | -€22,205 | -79.6% |
| Financial income | 75/76B | €420 | €550 | +€130 | +31.0% |
| Recurring financial income | 75 | €420 | €550 | +€130 | +31.0% |
| Financial charges | 65/66B | €820 | €1,027 | +€207 | +25.2% |
| Recurring financial charges | 65 | €820 | €1,027 | +€207 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €27,502 | €5,221 | -€22,281 | -81.0% |
| Income taxes | 67/77 | €5,086 | €2,837 | -€2,249 | -44.2% |
| Profit (loss) for the period | 9904 | €22,417 | €2,384 | -€20,033 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,417 | €2,384 | -€20,033 | -89.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.