ENTREPOT 97: 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.
ENTREPOT 97
Largest movements
- Tangible fixed assets -€62,403
down €62,403 (-8.4%), from €738,894 to €676,491
of which Land and buildings: -€47,092
- Cash +€20,752
up €20,752 (+635.0%), from €3,268 to €24,020
mainly Depreciation (+€62,403) and Accrued charges and deferred income (+€9,424)
- Debts after one year -€57,045
down €57,045 (-7.5%), from €760,744 to €703,699
- Accrued charges and deferred income +€9,424
up €9,424 (+182.7%), from €5,159 to €14,583
- Depreciation -€6,071
down €6,071 (-8.9%), from €68,474 to €62,403
- Gross operating margin +€3,251
up €3,251 (+3.3%), from €97,654 to €100,905
- Other operating charges +€1,021
up €1,021 (+4.1%), from €24,743 to €25,764
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 | €750,639 | €709,430 | -€41,209 | -5.5% |
| Fixed assets | 21/28 | €738,894 | €676,491 | -€62,403 | -8.4% |
| Tangible fixed assets | 22/27 | €738,894 | €676,491 | -€62,403 | -8.4% |
| Land and buildings | 22 | €708,875 | €661,783 | -€47,092 | -6.6% |
| Furniture and vehicles | 24 | €30,019 | €14,708 | -€15,311 | -51.0% |
| Current assets | 29/58 | €11,745 | €32,939 | +€21,194 | +180.5% |
| Amounts receivable within one year | 40/41 | €15 | €46 | +€31 | +206.7% |
| Other amounts receivable | 41 | €15 | €46 | +€31 | +206.7% |
| Cash at bank and in hand | 54/58 | €3,268 | €24,020 | +€20,752 | +635.0% |
| Deferred charges and accrued income | 490/1 | €8,462 | €8,873 | +€411 | +4.9% |
| Total equity and liabilities | 10/49 | €750,639 | €709,430 | -€41,209 | -5.5% |
| Equity | 10/15 | -€65,797 | -€67,087 | -€1,290 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,257 | -€87,547 | -€1,290 | -1.5% |
| Amounts payable | 17/49 | €816,436 | €776,517 | -€39,919 | -4.9% |
| Amounts payable after more than one year | 17 | €760,744 | €703,699 | -€57,045 | -7.5% |
| Financial debts | 170/4 | €760,744 | €703,699 | -€57,045 | -7.5% |
| Amounts payable within one year | 42/48 | €50,533 | €58,235 | +€7,702 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €49,602 | €53,781 | +€4,179 | +8.4% |
| Taxes, remuneration and social security | 45 | €931 | €4,454 | +€3,523 | +378.4% |
| Taxes | 450/3 | €931 | €4,454 | +€3,523 | +378.4% |
| Accrued charges and deferred income | 492/3 | €5,159 | €14,583 | +€9,424 | +182.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,474 | €62,403 | -€6,071 | -8.9% |
| Other operating charges | 640/8 | €24,743 | €25,764 | +€1,021 | +4.1% |
| Gross operating margin | 9900 | €97,654 | €100,905 | +€3,251 | +3.3% |
| Operating profit (loss) | 9901 | €4,437 | €12,738 | +€8,301 | +187.1% |
| Financial charges | 65/66B | €14,931 | €14,028 | -€903 | -6.0% |
| Recurring financial charges | 65 | €14,931 | €14,028 | -€903 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,494 | -€1,290 | +€9,204 | +87.7% |
| Profit (loss) for the period | 9904 | -€10,494 | -€1,290 | +€9,204 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,494 | -€1,290 | +€9,204 | +87.7% |
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 10 October 2026 via checked.be.