ENTREPRISE SENTERRE: 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 SENTERRE
Largest movements
- Receivables within one year +€23,807
up €23,807 (+121%), from €19,671 to €43,477
of which Other amounts receivable: +€13,318
- Cash +€12,905
up €12,905 (+10.5%), from €123,163 to €136,068
mainly Provisions (+€22,059) and Debts after one year (+€16,262)
- Tangible fixed assets +€6,540
up €6,540 (+17.5%), from €37,335 to €43,875
of which Furniture and vehicles: +€7,040
- Deferred charges and accrued income +€4,201
up €4,201 (+177%), from €2,375 to €6,576
- Stocks and contracts -€2,604
down €2,604 (-34.3%), from €7,599 to €4,995
- Provisions +€22,059
new in 2025: €22,059
- Debts after one year +€16,262
up €16,262 (+114%), from €14,221 to €30,483
- Profit (loss) carried forward +€15,067
up €15,067, from -€15,060 to €7
- Current portion of long-term debt -€9,756
down €9,756 (-56.2%), from €17,369 to €7,612
- Trade debts +€5,792
up €5,792 (+369%), from €1,571 to €7,362
- Purchases and services -€529,275
down €529,275 (-71.8%), from €737,336 to €208,061
- Turnover -€439,035
down €439,035 (-63.6%), from €690,166 to €251,131
- Gross operating margin +€74,545
up €74,545, from -€22,883 to €51,662
- Depreciation -€9,189
down €9,189 (-63.3%), from €14,509 to €5,321
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 | €190,143 | €234,992 | +€44,849 | +23.6% |
| Fixed assets | 21/28 | €37,335 | €43,875 | +€6,540 | +17.5% |
| Tangible fixed assets | 22/27 | €37,335 | €43,875 | +€6,540 | +17.5% |
| Plant, machinery and equipment | 23 | €2,819 | €2,319 | -€500 | -17.7% |
| Furniture and vehicles | 24 | €34,516 | €41,556 | +€7,040 | +20.4% |
| Current assets | 29/58 | €152,808 | €191,116 | +€38,309 | +25.1% |
| Stocks and contracts in progress | 3 | €7,599 | €4,995 | -€2,604 | -34.3% |
| Stocks | 30/36 | €7,599 | €4,995 | -€2,604 | -34.3% |
| Amounts receivable within one year | 40/41 | €19,671 | €43,477 | +€23,807 | +121% |
| Trade receivables | 40 | €9,811 | €20,300 | +€10,489 | +107% |
| Other amounts receivable | 41 | €9,859 | €23,177 | +€13,318 | +135% |
| Cash at bank and in hand | 54/58 | €123,163 | €136,068 | +€12,905 | +10.5% |
| Deferred charges and accrued income | 490/1 | €2,375 | €6,576 | +€4,201 | +177% |
| Total equity and liabilities | 10/49 | €190,143 | €234,992 | +€44,849 | +23.6% |
| Equity | 10/15 | €136,911 | €151,978 | +€15,067 | +11.0% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Reserves | 13 | €112,971 | €112,971 | = | 0.0% |
| Distributable reserves | 133 | €112,971 | €112,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,060 | €7 | +€15,067 | |
| Provisions and deferred taxes | 16 | - | €22,059 | +€22,059 | |
| Provisions for liabilities and charges | 160/5 | - | €22,059 | +€22,059 | |
| Environmental obligations | 163 | - | €22,059 | +€22,059 | |
| Amounts payable | 17/49 | €53,231 | €60,954 | +€7,723 | +14.5% |
| Amounts payable after more than one year | 17 | €14,221 | €30,483 | +€16,262 | +114% |
| Financial debts | 170/4 | €14,221 | €30,483 | +€16,262 | +114% |
| Amounts payable within one year | 42/48 | €39,011 | €30,471 | -€8,539 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €17,369 | €7,612 | -€9,756 | -56.2% |
| Trade debts | 44 | €1,571 | €7,362 | +€5,792 | +369% |
| Suppliers | 440/4 | €1,571 | €7,362 | +€5,792 | +369% |
| Taxes, remuneration and social security | 45 | €12,058 | €8,142 | -€3,916 | -32.5% |
| Taxes | 450/3 | €599 | €171 | -€428 | -71.4% |
| Remuneration and social security | 454/9 | €11,459 | €7,971 | -€3,489 | -30.4% |
| Other amounts payable | 47/48 | €8,013 | €7,355 | -€658 | -8.2% |
| Turnover | 70 | €690,166 | €251,131 | -€439,035 | -63.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €737,336 | €208,061 | -€529,275 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,509 | €5,321 | -€9,189 | -63.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,095 | - | +€5,095 | |
| Other operating charges | 640/8 | €1,191 | €6,974 | +€5,783 | +485% |
| Non-recurring operating charges | 66A | - | €22,059 | +€22,059 | |
| Gross operating margin | 9900 | -€22,883 | €51,662 | +€74,545 | |
| Operating profit (loss) | 9901 | -€33,489 | €17,308 | +€50,797 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €3,484 | €2,070 | -€1,414 | -40.6% |
| Recurring financial charges | 65 | €3,484 | €2,070 | -€1,414 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,964 | €15,238 | +€52,202 | |
| Income taxes | 67/77 | €187 | €171 | -€15 | -8.3% |
| Profit (loss) for the period | 9904 | -€37,151 | €15,067 | +€52,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,151 | €15,067 | +€52,218 |
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 30 October 2026 via checked.be.