ENTRÉPICURIENS: 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.
ENTRÉPICURIENS
Largest movements
- Cash +€9,710
up €9,710 (+35.4%), from €27,428 to €37,138
mainly Tax, wage and social debts (+€7,886) and Net result for the year (+€6,429)
- Receivables within one year +€4,317
up €4,317 (+77.9%), from €5,544 to €9,862
of which Trade receivables: +€6,474
- Tangible fixed assets -€1,194
down €1,194 (-15.8%), from €7,569 to €6,374
- Tax, wage and social debts +€7,886
up €7,886, from €0 to €7,886
of which Remuneration and social security: +€4,500
- Profit (loss) carried forward +€6,429
up €6,429 (+30.1%), from -€21,338 to -€14,909
- Other debts -€2,392
down €2,392 (-4.6%), from €52,292 to €49,900
- Trade debts +€910
up €910 (+50.0%), from €1,821 to €2,731
- Gross operating margin +€9,150
up €9,150 (+1604.9%), from €570 to €9,720
- Depreciation +€2,629
up €2,629 (+1215.9%), from €216 to €2,845
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 | €40,541 | €53,374 | +€12,833 | +31.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,569 | €6,374 | -€1,194 | -15.8% |
| Tangible fixed assets | 22/27 | €7,569 | €6,374 | -€1,194 | -15.8% |
| Furniture and vehicles | 24 | €7,569 | €6,374 | -€1,194 | -15.8% |
| Current assets | 29/58 | €32,973 | €47,000 | +€14,027 | +42.5% |
| Amounts receivable within one year | 40/41 | €5,544 | €9,862 | +€4,317 | +77.9% |
| Trade receivables | 40 | €3,388 | €9,862 | +€6,474 | +191.1% |
| Other amounts receivable | 41 | €2,156 | €0 | -€2,156 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,428 | €37,138 | +€9,710 | +35.4% |
| Total equity and liabilities | 10/49 | €40,541 | €53,374 | +€12,833 | +31.7% |
| Equity | 10/15 | -€13,572 | -€7,143 | +€6,429 | +47.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,566 | €1,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,566 | €1,566 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,566 | €1,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,338 | -€14,909 | +€6,429 | +30.1% |
| Amounts payable | 17/49 | €54,114 | €60,517 | +€6,404 | +11.8% |
| Amounts payable within one year | 42/48 | €54,114 | €60,517 | +€6,404 | +11.8% |
| Trade debts | 44 | €1,821 | €2,731 | +€910 | +50.0% |
| Suppliers | 440/4 | €1,821 | €2,731 | +€910 | +50.0% |
| Taxes, remuneration and social security | 45 | €0 | €7,886 | +€7,886 | |
| Taxes | 450/3 | €0 | €3,386 | +€3,386 | |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €52,292 | €49,900 | -€2,392 | -4.6% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €2,845 | +€2,629 | +1215.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €570 | €9,720 | +€9,150 | +1604.9% |
| Operating profit (loss) | 9901 | -€33 | €6,475 | +€6,509 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€79 | €6,429 | +€6,508 | |
| Profit (loss) for the period | 9904 | -€79 | €6,429 | +€6,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79 | €6,429 | +€6,508 |
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 11 October 2026 via checked.be.