ENTREPOT DU CONGO: 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 DU CONGO
Largest movements
- Tangible fixed assets +€138,942
up €138,942 (+11.4%), from €1.2m to €1.4m
of which Leasing and similar rights: +€121,274
- Receivables within one year -€35,505
down €35,505 (-61.8%), from €57,420 to €21,915
of which Trade receivables: -€34,825
- Cash +€23,037
up €23,037 (+55.8%), from €41,297 to €64,335
mainly Net result for the year (+€203,855) and Receivables within one year (+€35,505)
- Reserves +€203,850
up €203,850 (+21.4%), from €951,100 to €1.2m
of which Distributable reserves: +€203,850
- Current portion of long-term debt -€87,351
down €87,351 (-44.3%), from €197,393 to €110,042
- Gross operating margin +€55,634
up €55,634 (+22.0%), from €252,934 to €308,567
- Taxes +€12,679
up €12,679 (+22.4%), from €56,583 to €69,262
- Depreciation +€4,904
up €4,904 (+39.5%), from €12,414 to €17,318
- Financial charges -€3,693
down €3,693 (-24.7%), from €14,966 to €11,273
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 | €1,505,642 | €1,632,116 | +€126,475 | +8.4% |
| Fixed assets | 21/28 | €1,406,924 | €1,545,867 | +€138,942 | +9.9% |
| Tangible fixed assets | 22/27 | €1,221,299 | €1,360,242 | +€138,942 | +11.4% |
| Land and buildings | 22 | €1,221,299 | €1,235,935 | +€14,636 | +1.2% |
| Furniture and vehicles | 24 | - | €3,032 | +€3,032 | |
| Leasing and similar rights | 25 | - | €121,274 | +€121,274 | |
| Financial fixed assets | 28 | €185,625 | €185,625 | = | 0.0% |
| Current assets | 29/58 | €98,717 | €86,250 | -€12,468 | -12.6% |
| Amounts receivable within one year | 40/41 | €57,420 | €21,915 | -€35,505 | -61.8% |
| Trade receivables | 40 | €56,000 | €21,175 | -€34,825 | -62.2% |
| Other amounts receivable | 41 | €1,420 | €740 | -€680 | -47.9% |
| Cash at bank and in hand | 54/58 | €41,297 | €64,335 | +€23,037 | +55.8% |
| Total equity and liabilities | 10/49 | €1,505,642 | €1,632,116 | +€126,475 | +8.4% |
| Equity | 10/15 | €1,051,141 | €1,254,995 | +€203,855 | +19.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €951,100 | €1,154,950 | +€203,850 | +21.4% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €941,100 | €1,144,950 | +€203,850 | +21.7% |
| Profit (loss) carried forward | 14 | €41 | €45 | +€5 | +11.3% |
| Amounts payable | 17/49 | €454,501 | €377,121 | -€77,380 | -17.0% |
| Amounts payable after more than one year | 17 | €203,268 | €213,075 | +€9,807 | +4.8% |
| Financial debts | 170/4 | €203,268 | €213,075 | +€9,807 | +4.8% |
| Amounts payable within one year | 42/48 | €245,252 | €158,330 | -€86,923 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €197,393 | €110,042 | -€87,351 | -44.3% |
| Trade debts | 44 | €2,846 | €7,677 | +€4,831 | +169.7% |
| Suppliers | 440/4 | €2,846 | €7,677 | +€4,831 | +169.7% |
| Taxes, remuneration and social security | 45 | €11,609 | €4,252 | -€7,356 | -63.4% |
| Taxes | 450/3 | €11,609 | €4,252 | -€7,356 | -63.4% |
| Other amounts payable | 47/48 | €33,404 | €36,358 | +€2,954 | +8.8% |
| Accrued charges and deferred income | 492/3 | €5,981 | €5,717 | -€264 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,414 | €17,318 | +€4,904 | +39.5% |
| Other operating charges | 640/8 | €8,269 | €6,860 | -€1,409 | -17.0% |
| Gross operating margin | 9900 | €252,934 | €308,567 | +€55,634 | +22.0% |
| Operating profit (loss) | 9901 | €232,251 | €284,389 | +€52,139 | +22.4% |
| Financial charges | 65/66B | €14,966 | €11,273 | -€3,693 | -24.7% |
| Recurring financial charges | 65 | €14,966 | €11,273 | -€3,693 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €217,285 | €273,117 | +€55,832 | +25.7% |
| Income taxes | 67/77 | €56,583 | €69,262 | +€12,679 | +22.4% |
| Profit (loss) for the period | 9904 | €160,702 | €203,855 | +€43,153 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €160,702 | €203,855 | +€43,153 | +26.9% |
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.