ENTREPRISE ROLLING STORE: 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.
ENTREPRISE ROLLING STORE
Largest movements
- Receivables within one year +€9,574
up €9,574 (+32.2%), from €29,767 to €39,341
of which Trade receivables: +€7,502
- Tangible fixed assets +€5,983
up €5,983 (+5.4%), from €110,044 to €116,027
of which Furniture and vehicles: +€9,691
- Cash -€4,934
down €4,934 (-29.6%), from €16,645 to €11,711
mainly Investment in fixed assets (net) (-€25,500) and Other debts (-€10,094)
- Other debts -€10,094
no longer reported in 2025 (was €10,094)
- Current portion of long-term debt +€8,201
up €8,201 (+127%), from €6,478 to €14,679
- Profit (loss) carried forward +€7,573
up €7,573 (+13.5%), from €56,291 to €63,864
- Debts after one year +€5,677
up €5,677 (+15.8%), from €35,913 to €41,590
of which Financial debts: +€5,677
- Gross operating margin -€15,719
down €15,719 (-29.4%), from €53,516 to €37,797
- Depreciation +€8,948
up €8,948 (+84.7%), from €10,569 to €19,517
- Taxes +€1,029
up €1,029 (+68.9%), from €1,493 to €2,522
- Financial charges +€715
up €715 (+60.5%), from €1,182 to €1,896
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 | €159,687 | €171,671 | +€11,984 | +7.5% |
| Fixed assets | 21/28 | €110,356 | €116,339 | +€5,983 | +5.4% |
| Tangible fixed assets | 22/27 | €110,044 | €116,027 | +€5,983 | +5.4% |
| Land and buildings | 22 | €71,403 | €67,696 | -€3,707 | -5.2% |
| Furniture and vehicles | 24 | €38,640 | €48,331 | +€9,691 | +25.1% |
| Financial fixed assets | 28 | €312 | €312 | = | 0.0% |
| Current assets | 29/58 | €49,331 | €55,332 | +€6,001 | +12.2% |
| Amounts receivable within one year | 40/41 | €29,767 | €39,341 | +€9,574 | +32.2% |
| Trade receivables | 40 | €28,143 | €35,645 | +€7,502 | +26.7% |
| Other amounts receivable | 41 | €1,623 | €3,695 | +€2,072 | +128% |
| Cash at bank and in hand | 54/58 | €16,645 | €11,711 | -€4,934 | -29.6% |
| Deferred charges and accrued income | 490/1 | €2,920 | €4,281 | +€1,361 | +46.6% |
| Total equity and liabilities | 10/49 | €159,687 | €171,671 | +€11,984 | +7.5% |
| Equity | 10/15 | €76,751 | €84,324 | +€7,573 | +9.9% |
| 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 | €56,291 | €63,864 | +€7,573 | +13.5% |
| Amounts payable | 17/49 | €82,936 | €87,348 | +€4,412 | +5.3% |
| Amounts payable after more than one year | 17 | €35,913 | €41,590 | +€5,677 | +15.8% |
| Financial debts | 170/4 | €10,913 | €16,590 | +€5,677 | +52.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,778 | €43,958 | -€821 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €6,478 | €14,679 | +€8,201 | +127% |
| Trade debts | 44 | €26,499 | €26,576 | +€77 | +0.3% |
| Suppliers | 440/4 | €26,499 | €26,576 | +€77 | +0.3% |
| Taxes, remuneration and social security | 45 | €1,707 | €2,703 | +€996 | +58.4% |
| Taxes | 450/3 | €1,707 | €2,703 | +€996 | +58.4% |
| Other amounts payable | 47/48 | €10,094 | - | -€10,094 | |
| Accrued charges and deferred income | 492/3 | €2,245 | €1,800 | -€445 | -19.8% |
| Non-recurring operating income | 76A | €29,650 | - | -€29,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,569 | €19,517 | +€8,948 | +84.7% |
| Other operating charges | 640/8 | €6,488 | €6,310 | -€178 | -2.8% |
| Non-recurring operating charges | 66A | €27,121 | - | -€27,121 | |
| Gross operating margin | 9900 | €53,516 | €37,797 | -€15,719 | -29.4% |
| Operating profit (loss) | 9901 | €9,338 | €11,971 | +€2,632 | +28.2% |
| Financial income | 75/76B | €13 | €20 | +€7 | +51.8% |
| Recurring financial income | 75 | €13 | €20 | +€7 | +51.8% |
| Financial charges | 65/66B | €1,182 | €1,896 | +€715 | +60.5% |
| Recurring financial charges | 65 | €1,182 | €1,896 | +€715 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €8,170 | €10,094 | +€1,924 | +23.6% |
| Income taxes | 67/77 | €1,493 | €2,522 | +€1,029 | +68.9% |
| Profit (loss) for the period | 9904 | €6,677 | €7,573 | +€896 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,677 | €7,573 | +€896 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.